Full Text of HB2368 94th General Assembly
HB2368 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB2368
Introduced 2/16/2005, by Rep. Robert S. Molaro SYNOPSIS AS INTRODUCED: |
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30 ILCS 105/5.640 new |
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230 ILCS 5/27 |
from Ch. 8, par. 37-27 |
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Amends the Horse Racing Act of 1975. Increases the daily pari-mutuel handle tax and provides that the amount of the increase shall be deposited into the Insurance for Jockeys Fund to be used exclusively by the Illinois Racing Board to assist in providing health and accident insurance for jockeys who race at Illinois race tracks for coverage of catastrophic injuries that occur while competing in Illinois. Amends the State Finance Act to create the Insurance for Jockeys Fund as a special fund in the State treasury. Effective immediately.
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A BILL FOR
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HB2368 |
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LRB094 09726 AMC 39982 b |
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| AN ACT concerning gaming.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The State Finance Act is amended by adding | 5 |
| Section
5.640 as follows:
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| (30 ILCS 105/5.640 new)
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| Sec. 5.640. The Insurance for Jockeys Fund.
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| Section 10. The Illinois Horse Racing Act of 1975 is | 9 |
| amended by changing Section 27 as follows:
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| (230 ILCS 5/27) (from Ch. 8, par. 37-27)
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| Sec. 27. (a) In addition to the organization license fee | 12 |
| provided
by this Act, until January 1, 2000, a
graduated | 13 |
| privilege tax is hereby
imposed for conducting
the pari-mutuel | 14 |
| system of wagering permitted under this
Act. Until January 1, | 15 |
| 2000, except as provided in subsection (g) of
Section 27 of | 16 |
| this Act, all of
the breakage of each racing day held by any | 17 |
| licensee in the State shall be paid
to the State.
Until January | 18 |
| 1, 2000, such daily graduated privilege tax shall be paid by
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| the
licensee from the amount permitted to be retained under | 20 |
| this Act.
Until January 1, 2000, each day's
graduated privilege | 21 |
| tax, breakage, and Horse Racing Tax Allocation
funds shall be | 22 |
| remitted to the Department of Revenue within 48 hours after the
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| close of the racing day upon which it is assessed or within | 24 |
| such other time as
the Board prescribes. The privilege tax | 25 |
| hereby imposed, until January
1, 2000, shall be a flat tax at
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| the rate of 2% of the daily pari-mutuel handle except as | 27 |
| provided in Section
27.1.
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| In addition, every organization licensee, except as
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| provided in Section 27.1 of this Act, which conducts multiple
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| wagering shall pay, until January 1, 2000,
as a privilege tax |
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HB2368 |
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LRB094 09726 AMC 39982 b |
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| on multiple
wagers an amount
equal to 1.25% of all moneys | 2 |
| wagered each day on such multiple wagers,
plus an additional | 3 |
| amount equal to 3.5% of the amount wagered each day on any
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| other multiple wager which involves a single
betting interest | 5 |
| on 3 or more horses. The licensee shall remit the amount of
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| such taxes to the Department of Revenue within 48 hours after | 7 |
| the close of
the racing day on which it is assessed or within | 8 |
| such other time as the Board
prescribes.
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| This subsection (a) shall be inoperative and of no force | 10 |
| and effect on and
after January 1, 2000.
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| (a-5) Beginning on January 1, 2000 and until January 1, | 12 |
| 2006 , a
flat
pari-mutuel tax at the rate of 1.5% of
the daily
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| pari-mutuel handle is imposed at all pari-mutuel wagering | 14 |
| facilities, which
shall be remitted to the Department of
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| Revenue within 48 hours after the close of the racing day upon | 16 |
| which it is
assessed or within such other time as the Board | 17 |
| prescribes.
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| (a-10) Beginning on January 1, 2006, a
flat
pari-mutuel tax | 19 |
| at the rate of 1.7% of
the daily
pari-mutuel handle is imposed | 20 |
| at all pari-mutuel wagering facilities. This tax shall be | 21 |
| remitted to the Department of
Revenue within 48 hours after the | 22 |
| close of the racing day upon which it is
assessed or within | 23 |
| such other time as the Board prescribes. Of the amount remitted | 24 |
| to the Department, an amount equal to 0.2% of the daily handle | 25 |
| shall be deposited into the Insurance for Jockeys Fund, a | 26 |
| special fund created in the State treasury. The moneys in the | 27 |
| fund shall be used exclusively by the Illinois Racing Board, | 28 |
| pursuant to appropriation, to assist in providing health and | 29 |
| accident insurance for jockeys who race at Illinois race tracks | 30 |
| for coverage of catastrophic injuries that occur while | 31 |
| competing in Illinois. The Illinois Racing Board may adopt any | 32 |
| rules necessary to administer this fund.
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| (b) On or before December 31, 1999, in
the event that any | 35 |
| organization
licensee conducts
2 separate programs
of races on | 36 |
| any day, each such program shall be considered a separate
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| racing day for purposes of determining the daily handle and | 2 |
| computing
the privilege tax on such daily handle as provided in | 3 |
| subsection (a) of
this Section.
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| (c) Licensees shall at all times keep accurate
books
and | 5 |
| records of all monies wagered on each day of a race meeting and | 6 |
| of
the taxes paid to the Department of Revenue under the | 7 |
| provisions of this
Section. The Board or its duly authorized | 8 |
| representative or
representatives shall at all reasonable | 9 |
| times have access to such
records for the purpose of examining | 10 |
| and checking the same and
ascertaining whether the proper | 11 |
| amount of taxes is being paid as
provided. The Board shall | 12 |
| require verified reports and a statement of
the total of all | 13 |
| monies wagered daily at each wagering facility upon which
the | 14 |
| taxes are assessed and may prescribe forms upon which such | 15 |
| reports
and statement shall be made.
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| (d) Any licensee failing or refusing to pay the amount
of | 17 |
| any tax due under this Section shall be guilty of a business | 18 |
| offense
and upon conviction shall be fined not more than $5,000 | 19 |
| in addition to
the amount found due as tax under this Section. | 20 |
| Each day's violation
shall constitute a separate offense. All | 21 |
| fines paid into Court by a licensee hereunder shall be | 22 |
| transmitted and paid over by
the Clerk of the Court to the | 23 |
| Board.
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| (e) No other license fee, privilege tax, excise tax, or
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| racing fee, except as provided in this Act, shall be assessed | 26 |
| or
collected from any such licensee by the State.
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| (f) No other license fee, privilege tax, excise tax or | 28 |
| racing fee shall be
assessed or collected from any such | 29 |
| licensee by units of local government
except as provided in | 30 |
| paragraph 10.1 of subsection (h) and subsection (f) of
Section | 31 |
| 26 of this Act. However, any municipality that has a Board | 32 |
| licensed
horse race meeting at a race track wholly within its | 33 |
| corporate boundaries or a
township that has a Board licensed | 34 |
| horse race meeting at a race track wholly
within the | 35 |
| unincorporated area of the township may charge a local
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| amusement tax not to exceed 10˘ per admission to such horse |
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| race meeting
by the enactment of an ordinance. However, any | 2 |
| municipality or county
that has a Board licensed inter-track | 3 |
| wagering location facility wholly
within its corporate | 4 |
| boundaries may each impose an admission fee not
to exceed $1.00 | 5 |
| per admission to such inter-track wagering location facility,
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| so that a total of not more than $2.00 per admission may be | 7 |
| imposed.
Except as provided in subparagraph (g) of Section 27 | 8 |
| of this Act, the
inter-track wagering location licensee shall | 9 |
| collect any and all such fees
and within 48 hours remit the | 10 |
| fees to the Board, which shall, pursuant to
rule, cause the | 11 |
| fees to be distributed to the county or municipality.
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| (g) Notwithstanding any provision in this Act to the | 13 |
| contrary, if in any
calendar year the total taxes and fees | 14 |
| required to be collected from
licensees and distributed under | 15 |
| this Act to all State and local governmental
authorities | 16 |
| exceeds the amount of such taxes and fees distributed to each | 17 |
| State
and local governmental authority to which each State and | 18 |
| local governmental
authority was entitled under this Act for | 19 |
| calendar year 1994, then the first
$11 million of that excess | 20 |
| amount shall be allocated at the earliest possible
date for | 21 |
| distribution as purse money for the succeeding calendar year.
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| Upon reaching the 1994 level, and until the excess amount of | 23 |
| taxes and fees
exceeds $11 million, the Board shall direct all | 24 |
| licensees to cease paying the
subject taxes and fees and the | 25 |
| Board shall direct all licensees to allocate any such excess | 26 |
| amount for purses as
follows:
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| (i) the excess amount shall be initially divided | 28 |
| between thoroughbred and
standardbred purses based on the | 29 |
| thoroughbred's and standardbred's respective
percentages | 30 |
| of total Illinois live wagering in calendar year 1994;
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| (ii) each thoroughbred and standardbred organization | 32 |
| licensee issued an
organization licensee in that | 33 |
| succeeding allocation year shall
be
allocated an amount | 34 |
| equal to the product of its percentage of total
Illinois
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| live thoroughbred or standardbred wagering in calendar | 36 |
| year 1994 (the total to
be determined based on the sum of |
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| 1994 on-track wagering for all organization
licensees | 2 |
| issued organization licenses in both the allocation year | 3 |
| and the
preceding year) multiplied by
the total amount | 4 |
| allocated for standardbred or thoroughbred purses, | 5 |
| provided
that the first $1,500,000 of the amount allocated | 6 |
| to standardbred
purses under item (i) shall be allocated to | 7 |
| the Department of
Agriculture to be expended with the | 8 |
| assistance and advice of the Illinois
Standardbred | 9 |
| Breeders Funds Advisory Board for the purposes listed in
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| subsection (g) of Section 31 of this Act, before the amount | 11 |
| allocated to
standardbred purses under item (i) is | 12 |
| allocated to standardbred
organization licensees in the | 13 |
| succeeding allocation year.
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| To the extent the excess amount of taxes and fees to be | 15 |
| collected and
distributed to State and local governmental | 16 |
| authorities exceeds $11 million,
that excess amount shall be | 17 |
| collected and distributed to State and local
authorities as | 18 |
| provided for under this Act.
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| (Source: P.A. 91-40, eff. 6-25-99.)
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| Section 99. Effective date. This Act takes effect upon | 21 |
| becoming law.
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