Illinois General Assembly - Full Text of HB1088
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Full Text of HB1088  97th General Assembly




State of Illinois
2011 and 2012


Introduced 02/04/11, by Rep. Thomas Holbrook


230 ILCS 25/3  from Ch. 120, par. 1103

    Amends the Bingo License and Tax Act. Provides that 5% of the net proceeds (instead of gross proceeds) of any game of bingo conducted under the Act shall be paid to the Department of Revenue. Effective immediately.

LRB097 06415 ASK 46497 b






HB1088LRB097 06415 ASK 46497 b

1    AN ACT concerning gaming.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Bingo License and Tax Act is amended by
5changing Section 3 as follows:
6    (230 ILCS 25/3)  (from Ch. 120, par. 1103)
7    Sec. 3. There shall be paid to the Department of Revenue,
85% of the net gross proceeds of any game of bingo conducted
9under the provision of this Act. Such payments shall be made 4
10times per year, between the first and the 20th day of April,
11July, October and January. Accompanying each payment shall be a
12return, on forms prescribed by the Department of Revenue.
13Failure to submit either the payment or the return within the
14specified time may result in suspension or revocation of the
15license. Tax returns filed pursuant to this Act shall not be
16confidential and shall be available for public inspection.
17    All payments made to the Department of Revenue under this
18Section shall be deposited as follows:
19        (1) 50% shall be deposited in the Mental Health Fund;
20    and
21        (2) 50% shall be deposited in the Common School Fund.
22     The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
235g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers'



HB1088- 2 -LRB097 06415 ASK 46497 b

1Occupation Tax Act and Section 3-7 of the Uniform Penalty and
2Interest Act, which are not inconsistent with this Act, shall
3apply, as far as practicable, to the subject matter of this Act
4to the same extent as if such provisions were included in this
5Act. For the purposes of this Act, references in such
6incorporated Sections of the Retailers' Occupation Tax Act to
7retailers, sellers or persons engaged in the business of
8selling tangible personal property means persons engaged in
9conducting bingo games, and references in such incorporated
10Sections of the Retailers' Occupation Tax Act to sales of
11tangible personal property mean the conducting of bingo games
12and the making of charges for playing such games.
13(Source: P.A. 95-228, eff. 8-16-07.)
14    Section 99. Effective date. This Act takes effect upon
15becoming law.