Full Text of HB1918 94th General Assembly
HB1918enr 94TH GENERAL ASSEMBLY
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| AN ACT concerning gaming.
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| Be it enacted by the People of the State of Illinois, | 3 |
| represented in the General Assembly:
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| Section 1. Findings. The legislature makes all of the | 5 |
| following findings: | 6 |
| (1) That riverboat gaming has had a negative impact on | 7 |
| horse racing. From 1992, the first full year of riverboat | 8 |
| operations, through 2005, Illinois on-track wagering has | 9 |
| decreased by 42% from $835 million to $482 million. | 10 |
| (2) That this decrease in wagering has negatively | 11 |
| impacted purses for Illinois racing, which has hurt the | 12 |
| State's breeding industry. Between 1991 and 2004 the number | 13 |
| of foals registered with the Department of Agriculture has | 14 |
| decreased by more then 46% from 3,529 to 1,891. | 15 |
| (3) That the decline of the Illinois horseracing and | 16 |
| breeding program, a $2.5 billion industry, would be | 17 |
| reversed if this amendatory Act of the 94th General | 18 |
| Assembly was enacted. By requiring that riverboats agree to | 19 |
| pay 3% of their gross revenue into the Horse Racing Equity | 20 |
| Trust Fund, total purses in the State may increase by 50%, | 21 |
| helping Illinois tracks to better compete with those in | 22 |
| other states. Illinois currently ranks thirteenth | 23 |
| nationally in terms of its purse size; the change would | 24 |
| propel the State to second or third. | 25 |
| (4) That Illinois agriculture and other businesses | 26 |
| that support and supply the horse racing industry, already | 27 |
| a sector that employs over 37,000 Illinoisans, also stand | 28 |
| to substantially benefit and would be much more likely to | 29 |
| create additional jobs should Illinois horse racing once | 30 |
| again become competitive with other states. | 31 |
| (5) That the 3% of gross revenues this amendatory Act | 32 |
| of the 94th General Assembly will contribute to the horse | 33 |
| racing industry will benefit that important industry for |
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| Illinois farmers, breeders, and fans of horseracing and | 2 |
| will begin to address the negative impact riverboat gaming | 3 |
| has had on Illinois horseracing.
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| Section 5. The State Finance Act is amended by changing | 5 |
| Section 8h as follows: | 6 |
| (30 ILCS 105/8h)
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| Sec. 8h. Transfers to General Revenue Fund. | 8 |
| (a) Except as provided in subsection (b), notwithstanding | 9 |
| any other
State law to the contrary, the Governor
may, through | 10 |
| June 30, 2007, from time to time direct the State Treasurer and | 11 |
| Comptroller to transfer
a specified sum from any fund held by | 12 |
| the State Treasurer to the General
Revenue Fund in order to | 13 |
| help defray the State's operating costs for the
fiscal year. | 14 |
| The total transfer under this Section from any fund in any
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| fiscal year shall not exceed the lesser of (i) 8% of the | 16 |
| revenues to be deposited
into the fund during that fiscal year | 17 |
| or (ii) an amount that leaves a remaining fund balance of 25% | 18 |
| of the July 1 fund balance of that fiscal year. In fiscal year | 19 |
| 2005 only, prior to calculating the July 1, 2004 final | 20 |
| balances, the Governor may calculate and direct the State | 21 |
| Treasurer with the Comptroller to transfer additional amounts | 22 |
| determined by applying the formula authorized in Public Act | 23 |
| 93-839 to the funds balances on July 1, 2003.
No transfer may | 24 |
| be made from a fund under this Section that would have the
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| effect of reducing the available balance in the fund to an | 26 |
| amount less than
the amount remaining unexpended and unreserved | 27 |
| from the total appropriation
from that fund estimated to be | 28 |
| expended for that fiscal year. This Section does not apply to | 29 |
| any
funds that are restricted by federal law to a specific use, | 30 |
| to any funds in
the Motor Fuel Tax Fund, the Intercity | 31 |
| Passenger Rail Fund, the Hospital Provider Fund, the Medicaid | 32 |
| Provider Relief Fund, the Teacher Health Insurance Security | 33 |
| Fund, the Reviewing Court Alternative Dispute Resolution Fund, | 34 |
| or the Voters' Guide Fund, the Foreign Language Interpreter |
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| Fund, the Lawyers' Assistance Program Fund, the Supreme Court | 2 |
| Federal Projects Fund, the Supreme Court Special State Projects | 3 |
| Fund, or the Low-Level Radioactive Waste Facility Development | 4 |
| and Operation Fund, the Horse Racing Equity Trust Fund, or the | 5 |
| Hospital Basic Services Preservation Fund, or to any
funds to | 6 |
| which subsection (f) of Section 20-40 of the Nursing and | 7 |
| Advanced Practice Nursing Act applies. No transfers may be made | 8 |
| under this Section from the Pet Population Control Fund. | 9 |
| Notwithstanding any
other provision of this Section, for fiscal | 10 |
| year 2004,
the total transfer under this Section from the Road | 11 |
| Fund or the State
Construction Account Fund shall not exceed | 12 |
| the lesser of (i) 5% of the revenues to be deposited
into the | 13 |
| fund during that fiscal year or (ii) 25% of the beginning | 14 |
| balance in the fund.
For fiscal year 2005 through fiscal year | 15 |
| 2007, no amounts may be transferred under this Section from the | 16 |
| Road Fund, the State Construction Account Fund, the Criminal | 17 |
| Justice Information Systems Trust Fund, the Wireless Service | 18 |
| Emergency Fund, or the Mandatory Arbitration Fund.
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| In determining the available balance in a fund, the | 20 |
| Governor
may include receipts, transfers into the fund, and | 21 |
| other
resources anticipated to be available in the fund in that | 22 |
| fiscal year.
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| The State Treasurer and Comptroller shall transfer the | 24 |
| amounts designated
under this Section as soon as may be | 25 |
| practicable after receiving the direction
to transfer from the | 26 |
| Governor.
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| (b) This Section does not apply to: (i) the Ticket For The | 28 |
| Cure Fund ; (ii)
or to any fund established under the Community | 29 |
| Senior Services and Resources Act; or (iii)
(ii) on or after | 30 |
| January 1, 2006 ( the effective date of Public Act 94-511)
this | 31 |
| amendatory Act of the 94th General Assembly , the Child Labor | 32 |
| and Day and Temporary Labor Enforcement Fund. | 33 |
| (c) This Section does not apply to the Demutualization | 34 |
| Trust Fund established under the Uniform Disposition of | 35 |
| Unclaimed Property Act.
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| (d)
(c) This Section does not apply to moneys set aside in |
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| the Illinois State Podiatric Disciplinary Fund for podiatric | 2 |
| scholarships and residency programs under the Podiatric | 3 |
| Scholarship and Residency Act. | 4 |
| (Source: P.A. 93-32, eff. 6-20-03; 93-659, eff. 2-3-04; 93-674, | 5 |
| eff. 6-10-04; 93-714, eff. 7-12-04; 93-801, eff. 7-22-04; | 6 |
| 93-839, eff. 7-30-04; 93-1054, eff. 11-18-04; 93-1067, eff. | 7 |
| 1-15-05; 94-91, eff. 7-1-05; 94-120, eff. 7-6-05; 94-511, eff. | 8 |
| 1-1-06; 94-535, eff. 8-10-05; 94-639, eff. 8-22-05; 94-645, | 9 |
| eff. 8-22-05; 94-648, eff. 1-1-06; 94-686, eff. 11-2-05; | 10 |
| 94-691, eff. 11-2-05; 94-726, eff. 1-20-06; revised 1-23-06.)
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| Section 10. The Illinois Horse Racing Act of 1975 is | 12 |
| amended by adding Section 54.5 as follows: | 13 |
| (230 ILCS 5/54.5 new)
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| Sec. 54.5. Horse Racing Equity Trust Fund. | 15 |
| (a) There is created a Fund to be known as the Horse
Racing
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| Equity Trust Fund, which is a non-appropriated trust fund held | 17 |
| separate and apart from State moneys. The Fund shall consist of | 18 |
| moneys paid into it by owners licensees under
the Riverboat | 19 |
| Gambling Act for the purposes described in this Section. The | 20 |
| Fund shall
be administered
by the Board. Moneys in the Fund | 21 |
| shall be distributed as directed and certified by the Board in | 22 |
| accordance with the provisions of subsection (b).
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| (b) The moneys deposited into the Fund, plus any accrued | 24 |
| interest on those moneys, shall be distributed
within 10 days | 25 |
| after those moneys are deposited into the Fund as follows:
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| (1) Sixty percent of all moneys distributed under this | 27 |
| subsection shall be
distributed to organization licensees | 28 |
| to be distributed at their race
meetings as purses. | 29 |
| Fifty-seven percent of the amount distributed under this
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| paragraph (1) shall be distributed for thoroughbred race | 31 |
| meetings and
43% shall be distributed for standardbred race | 32 |
| meetings. Within each
breed, moneys shall be allocated to | 33 |
| each organization licensee's purse
fund in accordance with | 34 |
| the ratio between the purses generated for that
breed by |
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| that licensee during the prior calendar year and the total | 2 |
| purses
generated throughout the State for that breed during | 3 |
| the prior calendar
year by licensees in the current | 4 |
| calendar year.
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| (2) The remaining 40% of the moneys distributed under | 6 |
| this
subsection (b) shall be distributed as follows:
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| (A) 11% shall be distributed to any person (or its | 8 |
| successors or assigns) who had operating control of a | 9 |
| racetrack that conducted live racing in 2002 at a | 10 |
| racetrack in a
county with at least 230,000 inhabitants | 11 |
| that borders the Mississippi River and is a licensee in | 12 |
| the current year; and
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| (B) the remaining 89% shall be distributed pro rata
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| according to the aggregate
proportion of total handle | 15 |
| from wagering on live races conducted in Illinois | 16 |
| (irrespective of where the wagers are placed) for | 17 |
| calendar years 2004 and 2005
to any person (or its
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| successors or assigns) who (i) had
majority operating | 19 |
| control of a racing facility at which live racing was | 20 |
| conducted in
calendar year 2002, (ii) is a licensee in | 21 |
| the current
year, and (iii) is not eligible to receive | 22 |
| moneys under subparagraph (A) of this paragraph (2).
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| The moneys received by an organization licensee | 24 |
| under this paragraph (2) shall be used by each | 25 |
| organization licensee to improve, maintain, market, | 26 |
| and otherwise operate its racing facilities to conduct | 27 |
| live racing, which shall include backstretch services | 28 |
| and capital improvements related to live racing and the | 29 |
| backstretch. Any organization licensees sharing common | 30 |
| ownership may pool the moneys received and spent at all | 31 |
| racing facilities commonly owned in order to meet these | 32 |
| requirements.
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| If any person identified in this paragraph (2) becomes
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| ineligible to receive moneys from the Fund, such amount | 35 |
| shall be redistributed
among the remaining persons in | 36 |
| proportion to their percentages otherwise
calculated.
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| (c) The Board shall monitor organization licensees to | 2 |
| ensure that moneys paid to organization licensees under this | 3 |
| Section are distributed by the organization licensees as | 4 |
| provided in subsection (b).
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| (d) This Section is repealed 2 years after the effective | 6 |
| date of this amendatory Act of the 94th General Assembly.
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| Section 15. The Riverboat Gambling Act is amended by | 8 |
| changing Sections 7, 13, and 23 as follows:
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| (230 ILCS 10/7) (from Ch. 120, par. 2407)
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| Sec. 7. Owners Licenses.
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| (a) The Board shall issue owners licenses to persons, firms | 12 |
| or
corporations which apply for such licenses upon payment to | 13 |
| the Board of the
non-refundable license fee set by the Board, | 14 |
| upon payment of a $25,000
license fee for the first year of | 15 |
| operation and a $5,000 license fee for
each succeeding year and | 16 |
| upon a determination by the Board that the
applicant is | 17 |
| eligible for an owners license pursuant to this Act and the
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| rules of the Board. For a period of 2 years beginning on the | 19 |
| effective date of this amendatory Act of the 94th General | 20 |
| Assembly, as a condition of licensure and as an alternative | 21 |
| source of payment for those funds payable under subsection | 22 |
| (c-5) of Section 13 of the Riverboat Gambling Act, any owners | 23 |
| licensee that holds or receives its owners license on or after | 24 |
| the effective date of this amendatory Act of the 94th General | 25 |
| Assembly, other than an owners licensee operating a riverboat | 26 |
| with adjusted gross receipts in calendar year 2004 of less than | 27 |
| $200,000,000, must pay into the Horse Racing Equity Trust Fund, | 28 |
| in addition to any other payments required under this Act, an | 29 |
| amount equal to 3% of the adjusted gross receipts received by | 30 |
| the owners licensee. The payments required under this Section | 31 |
| shall be made by the owners licensee to the State Treasurer no | 32 |
| later than 3:00 o'clock p.m. of the day after the day when the | 33 |
| adjusted gross receipts were received by the owners licensee. A | 34 |
| person, firm or corporation is ineligible to receive
an owners |
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| license if:
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| (1) the person has been convicted of a felony under the | 3 |
| laws of this
State, any other state, or the United States;
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| (2) the person has been convicted of any violation of | 5 |
| Article 28 of the
Criminal Code of 1961, or substantially | 6 |
| similar laws of any other jurisdiction;
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| (3) the person has submitted an application for a | 8 |
| license under this
Act which contains false information;
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| (4) the person is
a member of the Board;
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| (5) a person defined in (1), (2), (3) or (4) is an | 11 |
| officer, director or
managerial employee of the firm or | 12 |
| corporation;
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| (6) the firm or corporation employs a person defined in | 14 |
| (1), (2), (3) or
(4) who participates in the management or | 15 |
| operation of gambling operations
authorized under this | 16 |
| Act;
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| (7) (blank); or
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| (8) a license of the person, firm or corporation issued | 19 |
| under
this Act, or a license to own or operate gambling | 20 |
| facilities
in any other jurisdiction, has been revoked.
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| (b) In determining whether to grant an owners license to an | 22 |
| applicant, the
Board shall consider:
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| (1) the character, reputation, experience and | 24 |
| financial integrity of the
applicants and of any other or | 25 |
| separate person that either:
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| (A) controls, directly or indirectly, such | 27 |
| applicant, or
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| (B) is controlled, directly or indirectly, by such | 29 |
| applicant or by a
person which controls, directly or | 30 |
| indirectly, such applicant;
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| (2) the facilities or proposed facilities for the | 32 |
| conduct of riverboat
gambling;
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| (3) the highest prospective total revenue to be derived | 34 |
| by the State
from the conduct of riverboat gambling;
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| (4) the extent to which the ownership of the applicant | 36 |
| reflects the
diversity of the State by including minority |
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| persons and females
and the good faith affirmative action | 2 |
| plan of
each applicant to recruit, train and upgrade | 3 |
| minority persons and females in all employment | 4 |
| classifications;
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| (5) the financial ability of the applicant to purchase | 6 |
| and maintain
adequate liability and casualty insurance;
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| (6) whether the applicant has adequate capitalization | 8 |
| to provide and
maintain, for the duration of a license, a | 9 |
| riverboat;
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| (7) the extent to which the applicant exceeds or meets | 11 |
| other standards
for the issuance of an owners license which | 12 |
| the Board may adopt by rule;
and
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| (8) The amount of the applicant's license bid.
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| (c) Each owners license shall specify the place where | 15 |
| riverboats shall
operate and dock.
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| (d) Each applicant shall submit with his application, on | 17 |
| forms
provided by the Board, 2 sets of his fingerprints.
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| (e) The Board may issue up to 10 licenses authorizing the | 19 |
| holders of such
licenses to own riverboats. In the application | 20 |
| for an owners license, the
applicant shall state the dock at | 21 |
| which the riverboat is based and the water
on which the | 22 |
| riverboat will be located. The Board shall issue 5 licenses to
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| become effective not earlier than January 1, 1991. Three of | 24 |
| such licenses
shall authorize riverboat gambling on the | 25 |
| Mississippi River, or, with approval
by the municipality in | 26 |
| which the
riverboat was docked on August 7, 2003 and with Board | 27 |
| approval, be authorized to relocate to a new location,
in a
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| municipality that (1) borders on the Mississippi River or is | 29 |
| within 5
miles of the city limits of a municipality that | 30 |
| borders on the Mississippi
River and (2), on August 7, 2003, | 31 |
| had a riverboat conducting riverboat gambling operations | 32 |
| pursuant to
a license issued under this Act; one of which shall | 33 |
| authorize riverboat
gambling from a home dock in the city of | 34 |
| East St. Louis. One other license
shall
authorize riverboat | 35 |
| gambling on
the Illinois River south of Marshall County. The | 36 |
| Board shall issue one
additional license to become effective |
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| not earlier than March 1, 1992, which
shall authorize riverboat | 2 |
| gambling on the Des Plaines River in Will County.
The Board may | 3 |
| issue 4 additional licenses to become effective not
earlier | 4 |
| than
March 1, 1992. In determining the water upon which | 5 |
| riverboats will operate,
the Board shall consider the economic | 6 |
| benefit which riverboat gambling confers
on the State, and | 7 |
| shall seek to assure that all regions of the State share
in the | 8 |
| economic benefits of riverboat gambling.
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| In granting all licenses, the Board may give favorable | 10 |
| consideration to
economically depressed areas of the State, to | 11 |
| applicants presenting plans
which provide for significant | 12 |
| economic development over a large geographic
area, and to | 13 |
| applicants who currently operate non-gambling riverboats in
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| Illinois.
The Board shall review all applications for owners | 15 |
| licenses,
and shall inform each applicant of the Board's | 16 |
| decision.
The Board may grant an owners license to an
applicant | 17 |
| that has not submitted the highest license bid, but if it does | 18 |
| not
select the highest bidder, the Board shall issue a written | 19 |
| decision explaining
why another
applicant was selected and | 20 |
| identifying the factors set forth in this Section
that favored | 21 |
| the winning bidder.
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| In addition to any other revocation powers granted to the | 23 |
| Board under this
Act,
the Board may revoke the owners license | 24 |
| of a licensee which fails
to begin conducting gambling within | 25 |
| 15 months
of receipt of the
Board's approval of the application | 26 |
| if the Board determines that license
revocation is in the best | 27 |
| interests of the State.
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| (f) The first 10 owners licenses issued under this Act | 29 |
| shall permit the
holder to own up to 2 riverboats and equipment | 30 |
| thereon
for a period of 3 years after the effective date of the | 31 |
| license. Holders of
the first 10 owners licenses must pay the | 32 |
| annual license fee for each of
the 3
years during which they | 33 |
| are authorized to own riverboats.
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| (g) Upon the termination, expiration, or revocation of each | 35 |
| of the first
10 licenses, which shall be issued for a 3 year | 36 |
| period, all licenses are
renewable annually upon payment of the |
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| fee and a determination by the Board
that the licensee | 2 |
| continues to meet all of the requirements of this Act and the
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| Board's rules.
However, for licenses renewed on or after May 1, | 4 |
| 1998, renewal shall be
for a period of 4 years, unless the | 5 |
| Board sets a shorter period.
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| (h) An owners license shall entitle the licensee to own up | 7 |
| to 2
riverboats. A licensee shall limit the number of gambling | 8 |
| participants to
1,200 for any such owners license.
A licensee | 9 |
| may operate both of its riverboats concurrently, provided that | 10 |
| the
total number of gambling participants on both riverboats | 11 |
| does not exceed
1,200. Riverboats licensed to operate on the
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| Mississippi River and the Illinois River south of Marshall | 13 |
| County shall
have an authorized capacity of at least 500 | 14 |
| persons. Any other riverboat
licensed under this Act shall have | 15 |
| an authorized capacity of at least 400
persons.
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| (i) A licensed owner is authorized to apply to the Board | 17 |
| for and, if
approved therefor, to receive all licenses from the | 18 |
| Board necessary for the
operation of a riverboat, including a | 19 |
| liquor license, a license
to prepare and serve food for human | 20 |
| consumption, and other necessary
licenses. All use, occupation | 21 |
| and excise taxes which apply to the sale of
food and beverages | 22 |
| in this State and all taxes imposed on the sale or use
of | 23 |
| tangible personal property apply to such sales aboard the | 24 |
| riverboat.
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| (j) The Board may issue or re-issue a license authorizing a | 26 |
| riverboat to
dock
in a municipality or approve a relocation | 27 |
| under Section 11.2 only if, prior
to the issuance or | 28 |
| re-issuance of
the license or approval, the governing body of | 29 |
| the municipality in which
the riverboat will dock has by a | 30 |
| majority vote approved the docking of
riverboats in the | 31 |
| municipality. The Board may issue or re-issue a license
| 32 |
| authorizing a
riverboat to dock in areas of a county outside | 33 |
| any municipality or approve a
relocation under Section 11.2 | 34 |
| only if, prior to the issuance or re-issuance
of the license
or | 35 |
| approval, the
governing body of the county has by a majority | 36 |
| vote approved of the docking of
riverboats within such areas.
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| (Source: P.A. 93-28, eff. 6-20-03; 93-453, eff. 8-7-03; 94-667, | 2 |
| eff. 8-23-05.)
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| (230 ILCS 10/13) (from Ch. 120, par. 2413)
| 4 |
| Sec. 13. Wagering tax; rate; distribution.
| 5 |
| (a) Until January 1, 1998, a tax is imposed on the adjusted | 6 |
| gross
receipts received from gambling games authorized under | 7 |
| this Act at the rate of
20%.
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| (a-1) From January 1, 1998 until July 1, 2002, a privilege | 9 |
| tax is
imposed on persons engaged in the business of conducting | 10 |
| riverboat gambling
operations, based on the adjusted gross | 11 |
| receipts received by a licensed owner
from gambling games | 12 |
| authorized under this Act at the following rates:
| 13 |
| 15% of annual adjusted gross receipts up to and | 14 |
| including $25,000,000;
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| 20% of annual adjusted gross receipts in excess of | 16 |
| $25,000,000 but not
exceeding $50,000,000;
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| 25% of annual adjusted gross receipts in excess of | 18 |
| $50,000,000 but not
exceeding $75,000,000;
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| 30% of annual adjusted gross receipts in excess of | 20 |
| $75,000,000 but not
exceeding $100,000,000;
| 21 |
| 35% of annual adjusted gross receipts in excess of | 22 |
| $100,000,000.
| 23 |
| (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 24 |
| is imposed on
persons engaged in the business of conducting | 25 |
| riverboat gambling operations,
other than licensed managers | 26 |
| conducting riverboat gambling operations on behalf
of the | 27 |
| State, based on the adjusted gross receipts received by a | 28 |
| licensed
owner from gambling games authorized under this Act at | 29 |
| the following rates:
| 30 |
| 15% of annual adjusted gross receipts up to and | 31 |
| including $25,000,000;
| 32 |
| 22.5% of annual adjusted gross receipts in excess of | 33 |
| $25,000,000 but not
exceeding $50,000,000;
| 34 |
| 27.5% of annual adjusted gross receipts in excess of | 35 |
| $50,000,000 but not
exceeding $75,000,000;
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| 32.5% of annual adjusted gross receipts in excess of | 2 |
| $75,000,000 but not
exceeding $100,000,000;
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| 37.5% of annual adjusted gross receipts in excess of | 4 |
| $100,000,000 but not
exceeding $150,000,000;
| 5 |
| 45% of annual adjusted gross receipts in excess of | 6 |
| $150,000,000 but not
exceeding $200,000,000;
| 7 |
| 50% of annual adjusted gross receipts in excess of | 8 |
| $200,000,000.
| 9 |
| (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 10 |
| persons engaged
in the business of conducting riverboat | 11 |
| gambling operations, other than
licensed managers conducting | 12 |
| riverboat gambling operations on behalf of the
State, based on | 13 |
| the adjusted gross receipts received by a licensed owner from
| 14 |
| gambling games authorized under this Act at the following | 15 |
| rates:
| 16 |
| 15% of annual adjusted gross receipts up to and | 17 |
| including $25,000,000;
| 18 |
| 27.5% of annual adjusted gross receipts in excess of | 19 |
| $25,000,000 but not
exceeding $37,500,000;
| 20 |
| 32.5% of annual adjusted gross receipts in excess of | 21 |
| $37,500,000 but not
exceeding $50,000,000;
| 22 |
| 37.5% of annual adjusted gross receipts in excess of | 23 |
| $50,000,000 but not
exceeding $75,000,000;
| 24 |
| 45% of annual adjusted gross receipts in excess of | 25 |
| $75,000,000 but not
exceeding $100,000,000;
| 26 |
| 50% of annual adjusted gross receipts in excess of | 27 |
| $100,000,000 but not
exceeding $250,000,000;
| 28 |
| 70% of annual adjusted gross receipts in excess of | 29 |
| $250,000,000.
| 30 |
| An amount equal to the amount of wagering taxes collected | 31 |
| under this
subsection (a-3) that are in addition to the amount | 32 |
| of wagering taxes that
would have been collected if the | 33 |
| wagering tax rates under subsection (a-2)
were in effect shall | 34 |
| be paid into the Common School Fund.
| 35 |
| The privilege tax imposed under this subsection (a-3) shall | 36 |
| no longer be
imposed beginning on the earlier of (i) July 1, |
|
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| 2005; (ii) the first date
after June 20, 2003 that riverboat | 2 |
| gambling operations are conducted
pursuant to a dormant | 3 |
| license; or (iii) the first day that riverboat gambling
| 4 |
| operations are conducted under the authority of an owners | 5 |
| license that is in
addition to the 10 owners licenses initially | 6 |
| authorized under this Act.
For the purposes of this subsection | 7 |
| (a-3), the term "dormant license"
means an owners license that | 8 |
| is authorized by this Act under which no
riverboat gambling | 9 |
| operations are being conducted on June 20, 2003.
| 10 |
| (a-4) Beginning on the first day on which the tax imposed | 11 |
| under
subsection (a-3) is no longer imposed, a privilege tax is | 12 |
| imposed on persons
engaged in the business of conducting | 13 |
| riverboat gambling operations, other
than licensed managers | 14 |
| conducting riverboat gambling operations on behalf of
the | 15 |
| State, based on the adjusted gross receipts received by a | 16 |
| licensed owner
from gambling games authorized under this Act at | 17 |
| the following rates:
| 18 |
| 15% of annual adjusted gross receipts up to and | 19 |
| including $25,000,000;
| 20 |
| 22.5% of annual adjusted gross receipts in excess of | 21 |
| $25,000,000 but not
exceeding $50,000,000;
| 22 |
| 27.5% of annual adjusted gross receipts in excess of | 23 |
| $50,000,000 but not
exceeding $75,000,000;
| 24 |
| 32.5% of annual adjusted gross receipts in excess of | 25 |
| $75,000,000 but not
exceeding $100,000,000;
| 26 |
| 37.5% of annual adjusted gross receipts in excess of | 27 |
| $100,000,000 but not
exceeding $150,000,000;
| 28 |
| 45% of annual adjusted gross receipts in excess of | 29 |
| $150,000,000 but not
exceeding $200,000,000;
| 30 |
| 50% of annual adjusted gross receipts in excess of | 31 |
| $200,000,000.
| 32 |
| (a-8) Riverboat gambling operations conducted by a | 33 |
| licensed manager on
behalf of the State are not subject to the | 34 |
| tax imposed under this Section.
| 35 |
| (a-10) The taxes imposed by this Section shall be paid by | 36 |
| the licensed
owner to the Board not later than 3:00 o'clock |
|
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| p.m. of the day after the day
when the wagers were made.
| 2 |
| (a-15) If the privilege tax imposed under subsection (a-3) | 3 |
| is no longer imposed pursuant to item (i) of the last paragraph | 4 |
| of subsection (a-3), then by June 15 of each year, each owners | 5 |
| licensee, other than an owners licensee that admitted 1,000,000 | 6 |
| persons or
fewer in calendar year 2004, must, in addition to | 7 |
| the payment of all amounts otherwise due under this Section, | 8 |
| pay to the Board the amount, if any, by which the base amount | 9 |
| for the licensed owner exceeds the amount of tax paid under | 10 |
| this Section by the licensed owner in the then current State | 11 |
| fiscal year. The obligation imposed by this subsection (a-15) | 12 |
| is binding on any person, firm, corporation, or other entity | 13 |
| that acquires an ownership interest in any such owners license. | 14 |
| The obligation imposed under this subsection (a-15) terminates | 15 |
| on the earliest of: (i) July 1, 2007, (ii) the first day after | 16 |
| the effective date of this amendatory Act of the 94th General | 17 |
| Assembly that riverboat gambling operations are conducted | 18 |
| pursuant to a dormant license, (iii) the first day that | 19 |
| riverboat gambling operations are conducted under the | 20 |
| authority of an owners license that is in addition to the 10 | 21 |
| owners licenses initially authorized under this Act, or (iv) | 22 |
| the first day that a licensee under the Illinois Horse Racing | 23 |
| Act of 1975 conducts gaming operations with slot machines or | 24 |
| other electronic gaming devices. The Board must reduce the | 25 |
| obligation imposed under this subsection (a-15) by an amount | 26 |
| the Board deems reasonable for any of the following reasons: | 27 |
| (A) an act or acts of God, (B) an act of bioterrorism or | 28 |
| terrorism or a bioterrorism or terrorism threat that was | 29 |
| investigated by a law enforcement agency, or (C) a condition | 30 |
| beyond the control of the owners licensee that does not result | 31 |
| from any act or omission by the owners licensee or any of its | 32 |
| agents and that poses a hazardous threat to the health and | 33 |
| safety of patrons. If an owners licensee pays an amount in | 34 |
| excess of its liability under this Section, the Board shall | 35 |
| apply the overpayment to future payments required under this | 36 |
| Section. |
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| For purposes of this subsection (a-15): | 2 |
| "Act of God" means an incident caused by the operation of | 3 |
| an extraordinary force that cannot be foreseen, that cannot be | 4 |
| avoided by the exercise of due care, and for which no person | 5 |
| can be held liable.
| 6 |
| "Base amount" means the following: | 7 |
| For a riverboat in Alton, $31,000,000.
| 8 |
| For a riverboat in East Peoria, $43,000,000.
| 9 |
| For the Empress riverboat in Joliet, $86,000,000.
| 10 |
| For a riverboat in Metropolis, $45,000,000.
| 11 |
| For the Harrah's riverboat in Joliet, $114,000,000.
| 12 |
| For a riverboat in Aurora, $86,000,000.
| 13 |
| For a riverboat in East St. Louis, $48,500,000.
| 14 |
| For a riverboat in Elgin, $198,000,000.
| 15 |
| "Dormant license" has the meaning ascribed to it in | 16 |
| subsection (a-3).
| 17 |
| (b) Until January 1, 1998, 25% of the tax revenue deposited | 18 |
| in the State
Gaming Fund under this Section shall be paid, | 19 |
| subject to appropriation by the
General Assembly, to the unit | 20 |
| of local government which is designated as the
home dock of the | 21 |
| riverboat. Beginning January 1, 1998, from the tax revenue
| 22 |
| deposited in the State Gaming Fund under this Section, an | 23 |
| amount equal to 5% of
adjusted gross receipts generated by a | 24 |
| riverboat shall be paid monthly, subject
to appropriation by | 25 |
| the General Assembly, to the unit of local government that
is | 26 |
| designated as the home dock of the riverboat. From the tax | 27 |
| revenue
deposited in the State Gaming Fund pursuant to | 28 |
| riverboat gambling operations
conducted by a licensed manager | 29 |
| on behalf of the State, an amount equal to 5%
of adjusted gross | 30 |
| receipts generated pursuant to those riverboat gambling
| 31 |
| operations shall be paid monthly,
subject to appropriation by | 32 |
| the General Assembly, to the unit of local
government that is | 33 |
| designated as the home dock of the riverboat upon which
those | 34 |
| riverboat gambling operations are conducted.
| 35 |
| (c) Appropriations, as approved by the General Assembly, | 36 |
| may be made
from the State Gaming Fund to the Department of |
|
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| Revenue and the Department
of State Police for the | 2 |
| administration and enforcement of this Act, or to the
| 3 |
| Department of Human Services for the administration of programs | 4 |
| to treat
problem gambling.
| 5 |
| (c-5) Before the effective date of this amendatory Act of | 6 |
| the 94th General Assembly and beginning 2 years after the | 7 |
| effective date of this amendatory Act of the 94th General | 8 |
| Assembly, after
After the payments required under subsections | 9 |
| (b) and (c) have been
made, an amount equal to 15% of the | 10 |
| adjusted gross receipts of (1) an owners
licensee that | 11 |
| relocates pursuant to Section 11.2,
(2) an owners licensee
| 12 |
| conducting riverboat gambling operations
pursuant to an
owners | 13 |
| license that is initially issued after June
25, 1999,
or (3) | 14 |
| the first
riverboat gambling operations conducted by a licensed | 15 |
| manager on behalf of the
State under Section 7.3,
whichever | 16 |
| comes first, shall be paid from the State
Gaming Fund into the | 17 |
| Horse Racing Equity Fund.
| 18 |
| (c-10)
Each year the General Assembly shall appropriate | 19 |
| from the General
Revenue Fund to the Education Assistance Fund | 20 |
| an amount equal to the amount
paid into the Horse Racing Equity | 21 |
| Fund pursuant to subsection (c-5) in the
prior calendar year.
| 22 |
| (c-15) After the payments required under subsections (b), | 23 |
| (c), and (c-5)
have been made, an amount equal to 2% of the | 24 |
| adjusted gross receipts of (1)
an owners licensee that | 25 |
| relocates pursuant to Section 11.2, (2) an owners
licensee | 26 |
| conducting riverboat gambling operations pursuant to
an
owners | 27 |
| license that is initially issued after June 25, 1999,
or (3) | 28 |
| the first
riverboat gambling operations conducted by a licensed | 29 |
| manager on behalf of the
State under Section 7.3,
whichever | 30 |
| comes first, shall be paid, subject to appropriation
from the | 31 |
| General Assembly, from the State Gaming Fund to each home rule
| 32 |
| county with a population of over 3,000,000 inhabitants for the | 33 |
| purpose of
enhancing the county's criminal justice system.
| 34 |
| (c-20) Each year the General Assembly shall appropriate | 35 |
| from the General
Revenue Fund to the Education Assistance Fund | 36 |
| an amount equal to the amount
paid to each home rule county |
|
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| with a population of over 3,000,000 inhabitants
pursuant to | 2 |
| subsection (c-15) in the prior calendar year.
| 3 |
| (c-25) After the payments required under subsections (b), | 4 |
| (c), (c-5) and
(c-15) have been made, an amount equal to 2% of | 5 |
| the
adjusted gross receipts of (1) an owners licensee
that
| 6 |
| relocates pursuant to Section 11.2, (2) an
owners
licensee | 7 |
| conducting riverboat gambling operations pursuant to
an
owners | 8 |
| license
that is initially issued after June 25, 1999,
or (3) | 9 |
| the first
riverboat gambling operations conducted by a licensed | 10 |
| manager on behalf of the
State under Section 7.3,
whichever
| 11 |
| comes first,
shall be paid from the State
Gaming Fund to | 12 |
| Chicago State University.
| 13 |
| (d) From time to time, the
Board shall transfer the | 14 |
| remainder of the funds
generated by this Act into the Education
| 15 |
| Assistance Fund, created by Public Act 86-0018, of the State of | 16 |
| Illinois.
| 17 |
| (e) Nothing in this Act shall prohibit the unit of local | 18 |
| government
designated as the home dock of the riverboat from | 19 |
| entering into agreements
with other units of local government | 20 |
| in this State or in other states to
share its portion of the | 21 |
| tax revenue.
| 22 |
| (f) To the extent practicable, the Board shall administer | 23 |
| and collect the
wagering taxes imposed by this Section in a | 24 |
| manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 25 |
| 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the | 26 |
| Retailers' Occupation Tax Act and Section 3-7 of the
Uniform | 27 |
| Penalty and Interest Act.
| 28 |
| (Source: P.A. 93-27, eff. 6-20-03; 93-28, eff. 6-20-03; 94-673, | 29 |
| eff. 8-23-05.)
| 30 |
| (230 ILCS 10/23) (from Ch. 120, par. 2423)
| 31 |
| Sec. 23. The State Gaming Fund. On or after the effective | 32 |
| date of
this Act, except as provided for payments into the | 33 |
| Horse Racing Equity Trust Fund under subsection (a) of Section | 34 |
| 7, all of the fees and taxes collected pursuant to
subsections | 35 |
| of this Act shall be deposited into the State Gaming Fund, a
|
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| special fund in the State Treasury, which is hereby created. | 2 |
| The adjusted
gross receipts of any riverboat gambling | 3 |
| operations conducted by a licensed
manager on behalf of the | 4 |
| State remaining after the payment of the fees and
expenses of | 5 |
| the licensed manager shall be deposited into the State Gaming
| 6 |
| Fund. Fines and
penalties collected pursuant to this Act shall | 7 |
| be deposited into the
Education Assistance Fund, created by | 8 |
| Public Act 86-0018, of the State of
Illinois.
| 9 |
| (Source: P.A. 93-28, eff. 6-20-03.)
| 10 |
| Section 97. Inseverability. The changes made to existing | 11 |
| statutory law by this amendatory Act of the 94th General | 12 |
| Assembly are mutually dependent and inseverable. If any change | 13 |
| made to existing statutory law by this amendatory Act of the | 14 |
| 94th General Assembly is held invalid, then all changes made to | 15 |
| existing statutory law by this amendatory Act of the 94th | 16 |
| General Assembly are invalid in their entirety.
| 17 |
| Section 99. Effective date. This Act takes effect upon | 18 |
| becoming law.
|
|