Full Text of HB2608 100th General Assembly
HB2608ham001 100TH GENERAL ASSEMBLY | Rep. Martin J. Moylan Filed: 3/14/2017
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| 1 | | AMENDMENT TO HOUSE BILL 2608
| 2 | | AMENDMENT NO. ______. Amend House Bill 2608 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The State Finance Act is amended by changing | 5 | | Section 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 | 9 | | Compliance and Administration Fund under subsection (b), of the | 10 | | money paid into the State and Local Sales Tax Reform
Fund: (i) | 11 | | subject to appropriation to the Department of Revenue,
| 12 | | Municipalities having 1,000,000 or more inhabitants shall
| 13 | | receive 20% and may expend such amount to fund and establish a | 14 | | program for
developing and coordinating public and private | 15 | | resources targeted to meet
the affordable housing needs of | 16 | | low-income and very low-income households
within such |
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| 1 | | municipality, (ii) 10% shall be transferred into the Regional
| 2 | | Transportation Authority Occupation and Use Tax Replacement | 3 | | Fund, a special
fund in the State treasury which is hereby | 4 | | created, (iii) until July 1, 2013, subject to
appropriation to | 5 | | the Department of Transportation, the Madison County Mass | 6 | | Transit
District shall receive .6%, and beginning on July 1, | 7 | | 2013 , subject to appropriation to the Department of Revenue, | 8 | | 0.6% shall be distributed each month out of the Fund to the | 9 | | Madison County Mass Transit District, (iv)
the following | 10 | | amounts, plus any cumulative deficiency in such transfers for
| 11 | | prior months, shall be transferred monthly into the Build | 12 | | Illinois
Fund and credited to the Build Illinois Bond Account | 13 | | therein:
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14 | | Fiscal Year |
Amount |
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15 | | 1990 |
$2,700,000 |
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16 | | 1991 |
1,850,000 |
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17 | | 1992 |
2,750,000 |
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18 | | 1993 |
2,950,000 |
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19 | | From Fiscal Year 1994 through Fiscal Year 2025 the transfer | 20 | | shall total
$3,150,000 monthly, plus any cumulative deficiency | 21 | | in such transfers for
prior months, and (v) the remainder of | 22 | | the money paid into the State and
Local Sales Tax Reform Fund | 23 | | shall be
transferred into the Local Government Distributive | 24 | | Fund and, except for
municipalities with 1,000,000 or more | 25 | | inhabitants which shall receive no
portion of such remainder, | 26 | | shall be distributed, subject to appropriation,
in the manner |
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| 1 | | provided by Section 2 of "An Act in relation to State revenue
| 2 | | sharing with local government entities", approved July 31, | 3 | | 1969, as now or
hereafter amended. Municipalities with more | 4 | | than 50,000 inhabitants
according to the 1980 U.S. Census and | 5 | | located within the Metro East Mass
Transit District receiving | 6 | | funds pursuant to provision (v) of this
paragraph may expend | 7 | | such amounts to fund and establish a program for
developing and | 8 | | coordinating public and private resources targeted to meet
the | 9 | | affordable housing needs of low-income and very low-income | 10 | | households
within such municipality.
| 11 | | Absent an enacted appropriation in any State fiscal year, | 12 | | this subsection shall constitute a continuing appropriation to | 13 | | the Department of Revenue of all amounts necessary for the | 14 | | purposes of making the transfers and distributions under this | 15 | | subsection (a). If an appropriation to the Department of | 16 | | Revenue of the amounts directed under this subsection is | 17 | | enacted on or after July 1 of any calendar year, the continuing | 18 | | appropriation shall discontinue for that State fiscal year, and | 19 | | the enacted appropriation shall supersede. The appropriation | 20 | | authority granted in this amendatory Act of the 100th General | 21 | | Assembly shall be valid for State fiscal years beginning on or | 22 | | after July 1, 2015. | 23 | | (b) Beginning on the first day of the first calendar month | 24 | | to occur on or after the effective date of this amendatory Act | 25 | | of the 98th General Assembly, each month the Department of | 26 | | Revenue shall certify to the State Comptroller and the State |
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| 1 | | Treasurer, and the State Comptroller shall order transferred | 2 | | and the State Treasurer shall transfer from the State and Local | 3 | | Sales Tax Reform Fund to the Tax Compliance and Administration | 4 | | Fund, an amount equal to 1/12 of 5% of 20% of the cash receipts | 5 | | collected during the preceding fiscal year by the Audit Bureau | 6 | | of the Department of Revenue under the Use Tax Act, the Service | 7 | | Use Tax Act, the Service Occupation Tax Act, the Retailers' | 8 | | Occupation Tax Act, and associated local occupation and use | 9 | | taxes administered by the Department. The amount distributed | 10 | | under subsection (a) each month shall first be reduced by the | 11 | | amount transferred to the Tax Compliance and Administration | 12 | | Fund under this subsection (b). Moneys transferred to the Tax | 13 | | Compliance and Administration Fund under this subsection (b) | 14 | | shall be used, subject to appropriation, to fund additional | 15 | | auditors and compliance personnel at the Department of Revenue. | 16 | | (Source: P.A. 98-44, eff. 6-28-13; 98-1098, eff. 8-26-14.)
| 17 | | Section 10. The Motor Fuel Tax Law is amended by changing | 18 | | Section 8 as follows:
| 19 | | (35 ILCS 505/8) (from Ch. 120, par. 424)
| 20 | | Sec. 8. Except as provided in Section 8a, subdivision
| 21 | | (h)(1) of Section 12a, Section 13a.6, and items
13, 14, 15, and | 22 | | 16 of Section 15, all money received by the Department under
| 23 | | this Act, including payments made to the Department by
member | 24 | | jurisdictions participating in the International Fuel Tax |
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| 1 | | Agreement,
shall be deposited in a special fund in the State | 2 | | treasury, to be known as the
"Motor Fuel Tax Fund", and shall | 3 | | be used as follows:
| 4 | | (a) 2 1/2 cents per gallon of the tax collected on special | 5 | | fuel under
paragraph (b) of Section 2 and Section 13a of this | 6 | | Act shall be transferred
to the State Construction Account Fund | 7 | | in the State Treasury;
| 8 | | (b) $420,000 shall be transferred each month to the State | 9 | | Boating Act
Fund to be used by the Department of Natural | 10 | | Resources for the purposes
specified in Article X of the Boat | 11 | | Registration and Safety Act;
| 12 | | (c) $3,500,000 shall be transferred each month to the Grade | 13 | | Crossing
Protection Fund to be used as follows: not less than | 14 | | $12,000,000 each fiscal
year shall be used for the construction | 15 | | or reconstruction of rail highway grade
separation structures; | 16 | | $2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in | 17 | | fiscal year 2010 and each fiscal
year
thereafter shall be | 18 | | transferred to the Transportation
Regulatory Fund and shall be | 19 | | accounted for as part of the rail carrier
portion of such funds | 20 | | and shall be used to pay the cost of administration
of the | 21 | | Illinois Commerce Commission's railroad safety program in | 22 | | connection
with its duties under subsection (3) of Section | 23 | | 18c-7401 of the Illinois
Vehicle Code, with the remainder to be | 24 | | used by the Department of Transportation
upon order of the | 25 | | Illinois Commerce Commission, to pay that part of the
cost | 26 | | apportioned by such Commission to the State to cover the |
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| 1 | | interest
of the public in the use of highways, roads, streets, | 2 | | or
pedestrian walkways in the
county highway system, township | 3 | | and district road system, or municipal
street system as defined | 4 | | in the Illinois Highway Code, as the same may
from time to time | 5 | | be amended, for separation of grades, for installation,
| 6 | | construction or reconstruction of crossing protection or | 7 | | reconstruction,
alteration, relocation including construction | 8 | | or improvement of any
existing highway necessary for access to | 9 | | property or improvement of any
grade crossing and grade | 10 | | crossing surface including the necessary highway approaches | 11 | | thereto of any
railroad across the highway or public road, or | 12 | | for the installation,
construction, reconstruction, or | 13 | | maintenance of a pedestrian walkway over or
under a railroad | 14 | | right-of-way, as provided for in and in
accordance with Section | 15 | | 18c-7401 of the Illinois Vehicle Code.
The Commission may order | 16 | | up to $2,000,000 per year in Grade Crossing Protection Fund | 17 | | moneys for the improvement of grade crossing surfaces and up to | 18 | | $300,000 per year for the maintenance and renewal of 4-quadrant | 19 | | gate vehicle detection systems located at non-high speed rail | 20 | | grade crossings. The Commission shall not order more than | 21 | | $2,000,000 per year in Grade
Crossing Protection Fund moneys | 22 | | for pedestrian walkways.
In entering orders for projects for | 23 | | which payments from the Grade Crossing
Protection Fund will be | 24 | | made, the Commission shall account for expenditures
authorized | 25 | | by the orders on a cash rather than an accrual basis. For | 26 | | purposes
of this requirement an "accrual basis" assumes that |
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| 1 | | the total cost of the
project is expended in the fiscal year in | 2 | | which the order is entered, while a
"cash basis" allocates the | 3 | | cost of the project among fiscal years as
expenditures are | 4 | | actually made. To meet the requirements of this subsection,
the | 5 | | Illinois Commerce Commission shall develop annual and 5-year | 6 | | project plans
of rail crossing capital improvements that will | 7 | | be paid for with moneys from
the Grade Crossing Protection | 8 | | Fund. The annual project plan shall identify
projects for the | 9 | | succeeding fiscal year and the 5-year project plan shall
| 10 | | identify projects for the 5 directly succeeding fiscal years. | 11 | | The Commission
shall submit the annual and 5-year project plans | 12 | | for this Fund to the Governor,
the President of the Senate, the | 13 | | Senate Minority Leader, the Speaker of the
House of | 14 | | Representatives, and the Minority Leader of the House of
| 15 | | Representatives on
the first Wednesday in April of each year;
| 16 | | (d) of the amount remaining after allocations provided for | 17 | | in
subsections (a), (b) and (c), a sufficient amount shall be | 18 | | reserved to
pay all of the following:
| 19 | | (1) the costs of the Department of Revenue in | 20 | | administering this
Act;
| 21 | | (2) the costs of the Department of Transportation in | 22 | | performing its
duties imposed by the Illinois Highway Code | 23 | | for supervising the use of motor
fuel tax funds apportioned | 24 | | to municipalities, counties and road districts;
| 25 | | (3) refunds provided for in Section 13, refunds for | 26 | | overpayment of decal fees paid under Section 13a.4 of this |
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| 1 | | Act, and refunds provided for under the terms
of the | 2 | | International Fuel Tax Agreement referenced in Section | 3 | | 14a;
| 4 | | (4) from October 1, 1985 until June 30, 1994, the | 5 | | administration of the
Vehicle Emissions Inspection Law, | 6 | | which amount shall be certified monthly by
the | 7 | | Environmental Protection Agency to the State Comptroller | 8 | | and shall promptly
be transferred by the State Comptroller | 9 | | and Treasurer from the Motor Fuel Tax
Fund to the Vehicle | 10 | | Inspection Fund, and for the period July 1, 1994 through
| 11 | | June 30, 2000, one-twelfth of $25,000,000 each month, for | 12 | | the period July 1, 2000 through June 30, 2003,
one-twelfth | 13 | | of
$30,000,000
each month,
and $15,000,000 on July 1, 2003, | 14 | | and $15,000,000 on January 1, 2004, and $15,000,000
on
each
| 15 | | July
1 and October 1, or as soon thereafter as may be | 16 | | practical, during the period July 1, 2004 through June 30, | 17 | | 2012,
and $30,000,000 on June 1, 2013, or as soon | 18 | | thereafter as may be practical, and $15,000,000 on July 1 | 19 | | and October 1, or as soon thereafter as may be practical, | 20 | | during the period of July 1, 2013 through June 30, 2015, | 21 | | for the administration of the Vehicle Emissions Inspection | 22 | | Law of
2005, to be transferred by the State Comptroller and | 23 | | Treasurer from the Motor
Fuel Tax Fund into the Vehicle | 24 | | Inspection Fund;
| 25 | | (5) amounts ordered paid by the Court of Claims; and
| 26 | | (6) payment of motor fuel use taxes due to member |
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| 1 | | jurisdictions under
the terms of the International Fuel Tax | 2 | | Agreement. The Department shall
certify these amounts to | 3 | | the Comptroller by the 15th day of each month; the
| 4 | | Comptroller shall cause orders to be drawn for such | 5 | | amounts, and the Treasurer
shall administer those amounts | 6 | | on or before the last day of each month;
| 7 | | (e) after allocations for the purposes set forth in | 8 | | subsections
(a), (b), (c) and (d), the remaining amount shall | 9 | | be apportioned as follows:
| 10 | | (1) Until January 1, 2000, 58.4%, and beginning January | 11 | | 1, 2000, 45.6%
shall be deposited as follows:
| 12 | | (A) 37% into the State Construction Account Fund, | 13 | | and
| 14 | | (B) 63% into the Road Fund, $1,250,000 of which | 15 | | shall be reserved each
month for the Department of | 16 | | Transportation to be used in accordance with
the | 17 | | provisions of Sections 6-901 through 6-906 of the | 18 | | Illinois Highway Code;
| 19 | | (2) Until January 1, 2000, 41.6%, and beginning January | 20 | | 1, 2000, 54.4%
shall be transferred to the Department of | 21 | | Transportation to be
distributed as follows:
| 22 | | (A) 49.10% to the municipalities of the State,
| 23 | | (B) 16.74% to the counties of the State having | 24 | | 1,000,000 or more inhabitants,
| 25 | | (C) 18.27% to the counties of the State having less | 26 | | than 1,000,000 inhabitants,
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| 1 | | (D) 15.89% to the road districts of the State.
| 2 | | Absent an enacted appropriation in any State fiscal year, | 3 | | this subsection shall constitute a continuing appropriation to | 4 | | the Department of Transportation of all amounts necessary for | 5 | | the purpose of making distributions to municipalities, | 6 | | counties, and road districts, as provided in paragraph (2) of | 7 | | this subsection (e). If an appropriation to the Department of | 8 | | Transportation of the amounts directed under this subsection | 9 | | (e) is enacted on or after July 1 of any calendar year, then | 10 | | the continuing appropriation shall discontinue for that State | 11 | | fiscal year, and the enacted appropriation shall supersede. The | 12 | | appropriation authority granted in this amendatory Act of the | 13 | | 100th General Assembly shall be valid for State fiscal years | 14 | | beginning on or after July 1, 2015. | 15 | | As soon as may be after the first day of each month the | 16 | | Department of
Transportation shall allot to each municipality | 17 | | its share of the amount
apportioned to the several | 18 | | municipalities which shall be in proportion
to the population | 19 | | of such municipalities as determined by the last
preceding | 20 | | municipal census if conducted by the Federal Government or
| 21 | | Federal census. If territory is annexed to any municipality | 22 | | subsequent
to the time of the last preceding census the | 23 | | corporate authorities of
such municipality may cause a census | 24 | | to be taken of such annexed
territory and the population so | 25 | | ascertained for such territory shall be
added to the population | 26 | | of the municipality as determined by the last
preceding census |
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| 1 | | for the purpose of determining the allotment for that
| 2 | | municipality. If the population of any municipality was not | 3 | | determined
by the last Federal census preceding any | 4 | | apportionment, the
apportionment to such municipality shall be | 5 | | in accordance with any
census taken by such municipality. Any | 6 | | municipal census used in
accordance with this Section shall be | 7 | | certified to the Department of
Transportation by the clerk of | 8 | | such municipality, and the accuracy
thereof shall be subject to | 9 | | approval of the Department which may make
such corrections as | 10 | | it ascertains to be necessary.
| 11 | | As soon as may be after the first day of each month the | 12 | | Department of
Transportation shall allot to each county its | 13 | | share of the amount
apportioned to the several counties of the | 14 | | State as herein provided.
Each allotment to the several | 15 | | counties having less than 1,000,000
inhabitants shall be in | 16 | | proportion to the amount of motor vehicle
license fees received | 17 | | from the residents of such counties, respectively,
during the | 18 | | preceding calendar year. The Secretary of State shall, on or
| 19 | | before April 15 of each year, transmit to the Department of
| 20 | | Transportation a full and complete report showing the amount of | 21 | | motor
vehicle license fees received from the residents of each | 22 | | county,
respectively, during the preceding calendar year. The | 23 | | Department of
Transportation shall, each month, use for | 24 | | allotment purposes the last
such report received from the | 25 | | Secretary of State.
| 26 | | As soon as may be after the first day of each month, the |
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| 1 | | Department
of Transportation shall allot to the several | 2 | | counties their share of the
amount apportioned for the use of | 3 | | road districts. The allotment shall
be apportioned among the | 4 | | several counties in the State in the proportion
which the total | 5 | | mileage of township or district roads in the respective
| 6 | | counties bears to the total mileage of all township and | 7 | | district roads
in the State. Funds allotted to the respective | 8 | | counties for the use of
road districts therein shall be | 9 | | allocated to the several road districts
in the county in the | 10 | | proportion which the total mileage of such township
or district | 11 | | roads in the respective road districts bears to the total
| 12 | | mileage of all such township or district roads in the county. | 13 | | After
July 1 of any year prior to 2011, no allocation shall be | 14 | | made for any road district
unless it levied a tax for road and | 15 | | bridge purposes in an amount which
will require the extension | 16 | | of such tax against the taxable property in
any such road | 17 | | district at a rate of not less than either .08% of the value
| 18 | | thereof, based upon the assessment for the year immediately | 19 | | prior to the year
in which such tax was levied and as equalized | 20 | | by the Department of Revenue
or, in DuPage County, an amount | 21 | | equal to or greater than $12,000 per mile of
road under the | 22 | | jurisdiction of the road district, whichever is less. Beginning | 23 | | July 1, 2011 and each July 1 thereafter, an allocation shall be | 24 | | made for any road district
if it levied a tax for road and | 25 | | bridge purposes. In counties other than DuPage County, if the | 26 | | amount of the tax levy requires the extension of the tax |
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| 1 | | against the taxable property in
the road district at a rate | 2 | | that is less than 0.08% of the value
thereof, based upon the | 3 | | assessment for the year immediately prior to the year
in which | 4 | | the tax was levied and as equalized by the Department of | 5 | | Revenue, then the amount of the allocation for that road | 6 | | district shall be a percentage of the maximum allocation equal | 7 | | to the percentage obtained by dividing the rate extended by the | 8 | | district by 0.08%. In DuPage County, if the amount of the tax | 9 | | levy requires the extension of the tax against the taxable | 10 | | property in
the road district at a rate that is less than the | 11 | | lesser of (i) 0.08% of the value
of the taxable property in the | 12 | | road district, based upon the assessment for the year | 13 | | immediately prior to the year
in which such tax was levied and | 14 | | as equalized by the Department of Revenue,
or (ii) a rate that | 15 | | will yield an amount equal to $12,000 per mile of
road under | 16 | | the jurisdiction of the road district, then the amount of the | 17 | | allocation for the road district shall be a percentage of the | 18 | | maximum allocation equal to the percentage obtained by dividing | 19 | | the rate extended by the district by the lesser of (i) 0.08% or | 20 | | (ii) the rate that will yield an amount equal to $12,000 per | 21 | | mile of
road under the jurisdiction of the road district. | 22 | | Prior to 2011, if any
road district has levied a special | 23 | | tax for road purposes
pursuant to Sections 6-601, 6-602 and | 24 | | 6-603 of the Illinois Highway Code, and
such tax was levied in | 25 | | an amount which would require extension at a
rate of not less | 26 | | than .08% of the value of the taxable property thereof,
as |
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| 1 | | equalized or assessed by the Department of Revenue,
or, in | 2 | | DuPage County, an amount equal to or greater than $12,000 per | 3 | | mile of
road under the jurisdiction of the road district, | 4 | | whichever is less,
such levy shall, however, be deemed a proper | 5 | | compliance with this
Section and shall qualify such road | 6 | | district for an allotment under this
Section. Beginning in 2011 | 7 | | and thereafter, if any
road district has levied a special tax | 8 | | for road purposes
under Sections 6-601, 6-602, and 6-603 of the | 9 | | Illinois Highway Code, and
the tax was levied in an amount that | 10 | | would require extension at a
rate of not less than 0.08% of the | 11 | | value of the taxable property of that road district,
as | 12 | | equalized or assessed by the Department of Revenue or, in | 13 | | DuPage County, an amount equal to or greater than $12,000 per | 14 | | mile of road under the jurisdiction of the road district, | 15 | | whichever is less, that levy shall be deemed a proper | 16 | | compliance with this
Section and shall qualify such road | 17 | | district for a full, rather than proportionate, allotment under | 18 | | this
Section. If the levy for the special tax is less than | 19 | | 0.08% of the value of the taxable property, or, in DuPage | 20 | | County if the levy for the special tax is less than the lesser | 21 | | of (i) 0.08% or (ii) $12,000 per mile of road under the | 22 | | jurisdiction of the road district, and if the levy for the | 23 | | special tax is more than any other levy for road and bridge | 24 | | purposes, then the levy for the special tax qualifies the road | 25 | | district for a proportionate, rather than full, allotment under | 26 | | this Section. If the levy for the special tax is equal to or |
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| 1 | | less than any other levy for road and bridge purposes, then any | 2 | | allotment under this Section shall be determined by the other | 3 | | levy for road and bridge purposes. | 4 | | Prior to 2011, if a township has transferred to the road | 5 | | and bridge fund
money which, when added to the amount of any | 6 | | tax levy of the road
district would be the equivalent of a tax | 7 | | levy requiring extension at a
rate of at least .08%, or, in | 8 | | DuPage County, an amount equal to or greater
than $12,000 per | 9 | | mile of road under the jurisdiction of the road district,
| 10 | | whichever is less, such transfer, together with any such tax | 11 | | levy,
shall be deemed a proper compliance with this Section and | 12 | | shall qualify
the road district for an allotment under this | 13 | | Section.
| 14 | | In counties in which a property tax extension limitation is | 15 | | imposed
under the Property Tax Extension Limitation Law, road | 16 | | districts may retain
their entitlement to a motor fuel tax | 17 | | allotment or, beginning in 2011, their entitlement to a full | 18 | | allotment if, at the time the property
tax
extension limitation | 19 | | was imposed, the road district was levying a road and
bridge | 20 | | tax at a rate sufficient to entitle it to a motor fuel tax | 21 | | allotment
and continues to levy the maximum allowable amount | 22 | | after the imposition of the
property tax extension limitation. | 23 | | Any road district may in all circumstances
retain its | 24 | | entitlement to a motor fuel tax allotment or, beginning in | 25 | | 2011, its entitlement to a full allotment if it levied a road | 26 | | and
bridge tax in an amount that will require the extension of |
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| 1 | | the tax against the
taxable property in the road district at a | 2 | | rate of not less than 0.08% of the
assessed value of the | 3 | | property, based upon the assessment for the year
immediately | 4 | | preceding the year in which the tax was levied and as equalized | 5 | | by
the Department of Revenue or, in DuPage County, an amount | 6 | | equal to or greater
than $12,000 per mile of road under the | 7 | | jurisdiction of the road district,
whichever is less.
| 8 | | As used in this Section the term "road district" means any | 9 | | road
district, including a county unit road district, provided | 10 | | for by the
Illinois Highway Code; and the term "township or | 11 | | district road"
means any road in the township and district road | 12 | | system as defined in the
Illinois Highway Code. For the | 13 | | purposes of this Section, "township or
district road" also | 14 | | includes such roads as are maintained by park
districts, forest | 15 | | preserve districts and conservation districts. The
Department | 16 | | of Transportation shall determine the mileage of all township
| 17 | | and district roads for the purposes of making allotments and | 18 | | allocations of
motor fuel tax funds for use in road districts.
| 19 | | Payment of motor fuel tax moneys to municipalities and | 20 | | counties shall
be made as soon as possible after the allotment | 21 | | is made. The treasurer
of the municipality or county may invest | 22 | | these funds until their use is
required and the interest earned | 23 | | by these investments shall be limited
to the same uses as the | 24 | | principal funds.
| 25 | | (Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24, | 26 | | eff. 6-19-13; 98-674, eff. 6-30-14.)
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| 1 | | Section 15. The Emergency Telephone System Act is amended | 2 | | by changing Section 30 as follows: | 3 | | (50 ILCS 750/30) | 4 | | (Section scheduled to be repealed on July 1, 2017) | 5 | | Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement. | 6 | | (a) A special fund in the State treasury known as the | 7 | | Wireless Service Emergency Fund shall be renamed the Statewide | 8 | | 9-1-1 Fund. Any appropriations made from the Wireless Service | 9 | | Emergency Fund shall be payable from the Statewide 9-1-1 Fund. | 10 | | The Fund shall consist of the following: | 11 | | (1) 9-1-1 wireless surcharges assessed under the | 12 | | Wireless Emergency Telephone Safety Act. | 13 | | (2) 9-1-1 surcharges assessed under Section 20 of this | 14 | | Act. | 15 | | (3) Prepaid wireless 9-1-1 surcharges assessed under | 16 | | Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act. | 17 | | (4) Any appropriations, grants, or gifts made to the | 18 | | Fund. | 19 | | (5) Any income from interest, premiums, gains, or other | 20 | | earnings on moneys in the Fund. | 21 | | (6) Money from any other source that is deposited in or | 22 | | transferred to the Fund. | 23 | | (b) The Subject to appropriation, the Department shall | 24 | | distribute the 9-1-1 surcharges monthly as follows: |
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| 1 | | (1) From each surcharge collected and remitted under | 2 | | Section 20 of this Act: | 3 | | (A) $0.013 shall be distributed monthly in equal | 4 | | amounts to each County Emergency Telephone System | 5 | | Board or qualified governmental entity in counties | 6 | | with a population under 100,000 according to the most | 7 | | recent census data which is authorized to serve as a | 8 | | primary wireless 9-1-1 public safety answering point | 9 | | for the county and to provide wireless 9-1-1 service as | 10 | | prescribed by subsection (b) of Section 15.6a of this | 11 | | Act, and which does provide such service. | 12 | | (B) $0.033 shall be transferred by the Comptroller | 13 | | at the direction of the Department to the Wireless | 14 | | Carrier Reimbursement Fund until June 30, 2017; from | 15 | | July 1, 2017 through June 30, 2018, $0.026 shall be | 16 | | transferred; from July 1, 2018 through June 30, 2019, | 17 | | $0.020 shall be transferred; from July 1, 2019, through | 18 | | June 30, 2020, $0.013 shall be transferred; from July | 19 | | 1, 2020 through June 30, 2021, $0.007 will be | 20 | | transferred; and after June 30, 2021, no transfer shall | 21 | | be made to the Wireless Carrier Reimbursement Fund. | 22 | | (C) $0.007 shall be used to cover the Department's | 23 | | administrative costs. | 24 | | (2) After disbursements under paragraph (1) of this | 25 | | subsection (b), all remaining funds in the Statewide 9-1-1 | 26 | | Fund shall be disbursed in the following priority order: |
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| 1 | | (A) The Fund will pay monthly to: | 2 | | (i) the 9-1-1 Authorities that imposed | 3 | | surcharges under Section 15.3 of this Act and were | 4 | | required to report to the Illinois Commerce | 5 | | Commission under Section 27 of the Wireless | 6 | | Emergency Telephone Safety Act on October 1, 2014, | 7 | | except a 9-1-1 Authority in a municipality with a | 8 | | population in excess of 500,000, an amount equal to | 9 | | the average monthly wireline and VoIP surcharge | 10 | | revenue attributable to the most recent 12-month | 11 | | period reported to the Department under that | 12 | | Section for the October 1, 2014 filing, subject to | 13 | | the power of the Department to investigate the | 14 | | amount reported and adjust the number by order | 15 | | under Article X of the Public Utilities Act, so | 16 | | that the monthly amount paid under this item | 17 | | accurately reflects one-twelfth of the aggregate | 18 | | wireline and VoIP surcharge revenue properly | 19 | | attributable to the most recent 12-month period | 20 | | reported to the Commission; or | 21 | | (ii) county qualified governmental entities | 22 | | that did not impose a surcharge under Section 15.3 | 23 | | as of December 31, 2015, and counties that did not | 24 | | impose a surcharge as of June 30, 2015, an amount | 25 | | equivalent to their population multiplied by .37 | 26 | | multiplied by the rate of $0.69; counties that are |
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| 1 | | not county qualified governmental entities and | 2 | | that did not impose a surcharge as of December 31, | 3 | | 2015, shall not begin to receive the payment | 4 | | provided for in this subsection until E9-1-1 and | 5 | | wireless E9-1-1 services are provided within their | 6 | | counties; or | 7 | | (iii) counties without 9-1-1 service that had | 8 | | a surcharge in place by December 31, 2015, an | 9 | | amount equivalent to their population multiplied | 10 | | by .37 multiplied by their surcharge rate as | 11 | | established by the referendum. | 12 | | (B) All 9-1-1 network costs for systems outside of | 13 | | municipalities with a population of at least 500,000 | 14 | | shall be paid by the Department directly to the | 15 | | vendors. | 16 | | (C) All expenses incurred by the Administrator and | 17 | | the Statewide 9-1-1 Advisory Board and costs | 18 | | associated with procurement under Section 15.6b | 19 | | including requests for information and requests for | 20 | | proposals. | 21 | | (D) Funds may be held in reserve by the Statewide | 22 | | 9-1-1 Advisory Board and disbursed by the Department | 23 | | for grants under Sections 15.4a, 15.4b, and for NG9-1-1 | 24 | | expenses up to $12.5 million per year in State fiscal | 25 | | years 2016 and 2017; up to $13.5 million in State | 26 | | fiscal year 2018; up to $14.4 million in State fiscal |
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| 1 | | year 2019; up to $15.3 million in State fiscal year | 2 | | 2020; up to $16.2 million in State fiscal year 2021; up | 3 | | to $23.1 million in State fiscal year 2022; and up to | 4 | | $17.0 million per year for State fiscal year 2023 and | 5 | | each year thereafter. | 6 | | (E) All remaining funds per remit month shall be | 7 | | 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 of wireless | 11 | | carriers. | 12 | | (c) The moneys deposited into the Statewide 9-1-1 Fund | 13 | | under this Section shall not be subject to administrative | 14 | | charges or chargebacks unless otherwise authorized by this Act. | 15 | | (d) Whenever two or more 9-1-1 Authorities consolidate, the | 16 | | resulting Joint Emergency Telephone System Board shall be | 17 | | entitled to the monthly payments that had theretofore been made | 18 | | to each consolidating 9-1-1 Authority. Any reserves held by any | 19 | | consolidating 9-1-1 Authority shall be transferred to the | 20 | | resulting Joint Emergency Telephone System Board. Whenever a | 21 | | county that has no 9-1-1 service as of January 1, 2016 enters | 22 | | into an agreement to consolidate to create or join a Joint | 23 | | Emergency Telephone System Board, the Joint Emergency | 24 | | Telephone System Board shall be entitled to the monthly | 25 | | payments that would have otherwise been paid to the county if | 26 | | it had provided 9-1-1 service.
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| 1 | | (e) Absent an enacted appropriation in any State fiscal | 2 | | year, this subsection shall constitute a continuing | 3 | | appropriation to the Department of all amounts necessary for | 4 | | the purpose of making distributions as provided in subsection | 5 | | (b). If an appropriation to the Department of the amounts set | 6 | | forth in subsection (b) is enacted on or after July 1 of any | 7 | | calendar year, then the continuing appropriation shall | 8 | | discontinue for that State fiscal year, and the enacted | 9 | | appropriation shall supersede. The appropriation authority | 10 | | granted in this amendatory Act of the 100th General Assembly | 11 | | shall be valid for State fiscal years beginning on or after | 12 | | July 1, 2015. | 13 | | (Source: P.A. 99-6, eff. 1-1-16 .) | 14 | | Section 20. The Riverboat Gambling Act is amended by | 15 | | changing Sections 12 and 13 as follows:
| 16 | | (230 ILCS 10/12) (from Ch. 120, par. 2412)
| 17 | | Sec. 12. Admission tax; fees.
| 18 | | (a) A tax is hereby imposed upon admissions to riverboats | 19 | | operated by
licensed owners authorized pursuant to this Act. | 20 | | Until July 1, 2002, the
rate is $2 per person admitted. From | 21 | | July 1, 2002 until
July 1, 2003, the rate is $3 per person | 22 | | admitted.
From July 1, 2003 until August 23, 2005 (the | 23 | | effective date of Public Act 94-673), for a licensee that | 24 | | admitted 1,000,000 persons or
fewer in the previous calendar |
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| 1 | | year, the rate is $3 per person admitted; for a
licensee that | 2 | | admitted more than 1,000,000 but no more than 2,300,000 persons
| 3 | | in the previous calendar year, the rate is $4 per person | 4 | | admitted; and for
a licensee that admitted more than 2,300,000 | 5 | | persons in the previous calendar
year, the rate is $5 per | 6 | | person admitted.
Beginning on August 23, 2005 (the effective | 7 | | date of Public Act 94-673), for a licensee that admitted | 8 | | 1,000,000 persons or
fewer in calendar year 2004, the rate is | 9 | | $2 per person admitted, and for all other
licensees, including | 10 | | licensees that were not conducting gambling operations in 2004, | 11 | | the rate is $3 per person admitted.
This admission tax is | 12 | | imposed upon the
licensed owner conducting gambling.
| 13 | | (1) The admission tax shall be paid for each admission, | 14 | | except that a person who exits a riverboat gambling | 15 | | facility and reenters that riverboat gambling facility | 16 | | within the same gaming day shall be subject only to the | 17 | | initial admission tax.
| 18 | | (2) (Blank).
| 19 | | (3) The riverboat licensee may issue tax-free passes to
| 20 | | actual and necessary officials and employees of the | 21 | | licensee or other
persons actually working on the | 22 | | riverboat.
| 23 | | (4) The number and issuance of tax-free passes is | 24 | | subject to the rules
of the Board, and a list of all | 25 | | persons to whom the tax-free passes are
issued shall be | 26 | | filed with the Board.
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| 1 | | (a-5) A fee is hereby imposed upon admissions operated by | 2 | | licensed
managers on behalf of the State pursuant to Section | 3 | | 7.3 at the rates provided
in
this subsection (a-5). For a | 4 | | licensee that
admitted 1,000,000 persons or fewer in the | 5 | | previous calendar year, the rate is
$3 per person admitted; for | 6 | | a licensee that admitted more than 1,000,000 but no
more than | 7 | | 2,300,000 persons
in the previous calendar year, the rate is $4 | 8 | | per person admitted; and for
a licensee that admitted more than | 9 | | 2,300,000 persons in the previous calendar
year, the rate is $5 | 10 | | per person admitted.
| 11 | | (1) The admission fee shall be paid for each admission.
| 12 | | (2) (Blank).
| 13 | | (3) The licensed manager may issue fee-free passes to | 14 | | actual and necessary
officials and employees of the manager | 15 | | or other persons actually working on the
riverboat.
| 16 | | (4) The number and issuance of fee-free passes is | 17 | | subject to the rules
of the Board, and a list of all | 18 | | persons to whom the fee-free passes are
issued shall be | 19 | | filed with the Board.
| 20 | | (b) From the tax imposed under subsection (a) and the fee | 21 | | imposed under
subsection (a-5), a municipality shall receive | 22 | | from the State $1 for each
person embarking on a riverboat | 23 | | docked within the municipality, and a county
shall receive $1 | 24 | | for each person embarking on a riverboat docked within the
| 25 | | county but outside the boundaries of any municipality. The | 26 | | municipality's or
county's share shall be collected by the |
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| 1 | | Board on behalf of the State and
remitted quarterly by the | 2 | | State , subject to appropriation, to the treasurer of
the unit | 3 | | of local government for deposit in the general fund. Absent an | 4 | | enacted appropriation in any State fiscal year, this subsection | 5 | | (b) shall constitute a continuing appropriation of all amounts | 6 | | necessary for the purpose of making distributions to | 7 | | municipalities and counties as provided in this subsection (b). | 8 | | If an appropriation of the amounts set forth in this subsection | 9 | | (b) is enacted on or after July 1 of any calendar year, then | 10 | | the continuing appropriation shall discontinue for that State | 11 | | fiscal year, and the enacted appropriation shall supersede. The | 12 | | appropriation authority granted in this amendatory Act of the | 13 | | 100th General Assembly shall be valid for State fiscal years | 14 | | beginning on or after July 1, 2015.
| 15 | | (c) The licensed owner shall pay the entire admission tax | 16 | | to the Board and
the licensed manager shall pay the entire | 17 | | admission fee to the Board.
Such payments shall be made daily. | 18 | | Accompanying each payment shall be a
return on forms provided | 19 | | by the Board which shall include other
information regarding | 20 | | admissions as the Board may require. Failure to
submit either | 21 | | the payment or the return within the specified time may
result | 22 | | in suspension or revocation of the owners or managers license.
| 23 | | (d) The Board shall administer and collect the admission | 24 | | tax imposed by
this Section, to the extent practicable, in a | 25 | | manner consistent with the
provisions of Sections 4, 5, 5a, 5b, | 26 | | 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the |
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| 1 | | Retailers' Occupation Tax Act and
Section 3-7 of the Uniform | 2 | | Penalty and Interest Act.
| 3 | | (Source: P.A. 95-663, eff. 10-11-07; 96-1392, eff. 1-1-11.)
| 4 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| 5 | | Sec. 13. Wagering tax; rate; distribution.
| 6 | | (a) Until January 1, 1998, a tax is imposed on the adjusted | 7 | | gross
receipts received from gambling games authorized under | 8 | | this Act at the rate of
20%.
| 9 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege | 10 | | tax is
imposed on persons engaged in the business of conducting | 11 | | riverboat gambling
operations, based on the adjusted gross | 12 | | receipts received by a licensed owner
from gambling games | 13 | | authorized under this Act at the following rates:
| 14 | | 15% of annual adjusted gross receipts up to and | 15 | | including $25,000,000;
| 16 | | 20% of annual adjusted gross receipts in excess of | 17 | | $25,000,000 but not
exceeding $50,000,000;
| 18 | | 25% of annual adjusted gross receipts in excess of | 19 | | $50,000,000 but not
exceeding $75,000,000;
| 20 | | 30% of annual adjusted gross receipts in excess of | 21 | | $75,000,000 but not
exceeding $100,000,000;
| 22 | | 35% of annual adjusted gross receipts in excess of | 23 | | $100,000,000.
| 24 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 25 | | is imposed on
persons engaged in the business of conducting |
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| 1 | | riverboat gambling operations,
other than licensed managers | 2 | | conducting riverboat gambling operations on behalf
of the | 3 | | State, based on the adjusted gross receipts received by a | 4 | | licensed
owner from gambling games authorized under this Act at | 5 | | the following rates:
| 6 | | 15% of annual adjusted gross receipts up to and | 7 | | including $25,000,000;
| 8 | | 22.5% of annual adjusted gross receipts in excess of | 9 | | $25,000,000 but not
exceeding $50,000,000;
| 10 | | 27.5% of annual adjusted gross receipts in excess of | 11 | | $50,000,000 but not
exceeding $75,000,000;
| 12 | | 32.5% of annual adjusted gross receipts in excess of | 13 | | $75,000,000 but not
exceeding $100,000,000;
| 14 | | 37.5% of annual adjusted gross receipts in excess of | 15 | | $100,000,000 but not
exceeding $150,000,000;
| 16 | | 45% of annual adjusted gross receipts in excess of | 17 | | $150,000,000 but not
exceeding $200,000,000;
| 18 | | 50% of annual adjusted gross receipts in excess of | 19 | | $200,000,000.
| 20 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed on | 21 | | persons engaged
in the business of conducting riverboat | 22 | | gambling operations, other than
licensed managers conducting | 23 | | riverboat gambling operations on behalf of the
State, based on | 24 | | the adjusted gross receipts received by a licensed owner from
| 25 | | gambling games authorized under this Act at the following | 26 | | rates:
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| 1 | | 15% of annual adjusted gross receipts up to and | 2 | | including $25,000,000;
| 3 | | 27.5% of annual adjusted gross receipts in excess of | 4 | | $25,000,000 but not
exceeding $37,500,000;
| 5 | | 32.5% of annual adjusted gross receipts in excess of | 6 | | $37,500,000 but not
exceeding $50,000,000;
| 7 | | 37.5% of annual adjusted gross receipts in excess of | 8 | | $50,000,000 but not
exceeding $75,000,000;
| 9 | | 45% of annual adjusted gross receipts in excess of | 10 | | $75,000,000 but not
exceeding $100,000,000;
| 11 | | 50% of annual adjusted gross receipts in excess of | 12 | | $100,000,000 but not
exceeding $250,000,000;
| 13 | | 70% of annual adjusted gross receipts in excess of | 14 | | $250,000,000.
| 15 | | An amount equal to the amount of wagering taxes collected | 16 | | under this
subsection (a-3) that are in addition to the amount | 17 | | of wagering taxes that
would have been collected if the | 18 | | wagering tax rates under subsection (a-2)
were in effect shall | 19 | | be paid into the Common School Fund.
| 20 | | The privilege tax imposed under this subsection (a-3) shall | 21 | | no longer be
imposed beginning on the earlier of (i) July 1, | 22 | | 2005; (ii) the first date
after June 20, 2003 that riverboat | 23 | | gambling operations are conducted
pursuant to a dormant | 24 | | license; or (iii) the first day that riverboat gambling
| 25 | | operations are conducted under the authority of an owners | 26 | | license that is in
addition to the 10 owners licenses initially |
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| 1 | | authorized under this Act.
For the purposes of this subsection | 2 | | (a-3), the term "dormant license"
means an owners license that | 3 | | is authorized by this Act under which no
riverboat gambling | 4 | | operations are being conducted on June 20, 2003.
| 5 | | (a-4) Beginning on the first day on which the tax imposed | 6 | | under
subsection (a-3) is no longer imposed, a privilege tax is | 7 | | imposed on persons
engaged in the business of conducting | 8 | | riverboat gambling operations, other
than licensed managers | 9 | | conducting riverboat gambling operations on behalf of
the | 10 | | State, based on the adjusted gross receipts received by a | 11 | | licensed owner
from gambling games authorized under this Act at | 12 | | the following rates:
| 13 | | 15% of annual adjusted gross receipts up to and | 14 | | including $25,000,000;
| 15 | | 22.5% of annual adjusted gross receipts in excess of | 16 | | $25,000,000 but not
exceeding $50,000,000;
| 17 | | 27.5% of annual adjusted gross receipts in excess of | 18 | | $50,000,000 but not
exceeding $75,000,000;
| 19 | | 32.5% of annual adjusted gross receipts in excess of | 20 | | $75,000,000 but not
exceeding $100,000,000;
| 21 | | 37.5% of annual adjusted gross receipts in excess of | 22 | | $100,000,000 but not
exceeding $150,000,000;
| 23 | | 45% of annual adjusted gross receipts in excess of | 24 | | $150,000,000 but not
exceeding $200,000,000;
| 25 | | 50% of annual adjusted gross receipts in excess of | 26 | | $200,000,000.
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| 1 | | (a-8) Riverboat gambling operations conducted by a | 2 | | licensed manager on
behalf of the State are not subject to the | 3 | | tax imposed under this Section.
| 4 | | (a-10) The taxes imposed by this Section shall be paid by | 5 | | the licensed
owner to the Board not later than 5:00 o'clock | 6 | | p.m. of the day after the day
when the wagers were made.
| 7 | | (a-15) If the privilege tax imposed under subsection (a-3) | 8 | | is no longer imposed pursuant to item (i) of the last paragraph | 9 | | of subsection (a-3), then by June 15 of each year, each owners | 10 | | licensee, other than an owners licensee that admitted 1,000,000 | 11 | | persons or
fewer in calendar year 2004, must, in addition to | 12 | | the payment of all amounts otherwise due under this Section, | 13 | | pay to the Board a reconciliation payment in the amount, if | 14 | | any, by which the licensed owner's base amount exceeds the | 15 | | amount of net privilege tax paid by the licensed owner to the | 16 | | Board in the then current State fiscal year. A licensed owner's | 17 | | net privilege tax obligation due for the balance of the State | 18 | | fiscal year shall be reduced up to the total of the amount paid | 19 | | by the licensed owner in its June 15 reconciliation payment. | 20 | | The obligation imposed by this subsection (a-15) is binding on | 21 | | any person, firm, corporation, or other entity that acquires an | 22 | | ownership interest in any such owners license. The obligation | 23 | | imposed under this subsection (a-15) terminates on the earliest | 24 | | of: (i) July 1, 2007, (ii) the first day after the effective | 25 | | date of this amendatory Act of the 94th General Assembly that | 26 | | riverboat gambling operations are conducted pursuant to a |
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| 1 | | dormant license, (iii) the first day that riverboat gambling | 2 | | operations are conducted under the authority of an owners | 3 | | license that is in addition to the 10 owners licenses initially | 4 | | authorized under this Act, or (iv) the first day that a | 5 | | licensee under the Illinois Horse Racing Act of 1975 conducts | 6 | | gaming operations with slot machines or other electronic gaming | 7 | | devices. The Board must reduce the obligation imposed under | 8 | | this subsection (a-15) by an amount the Board deems reasonable | 9 | | for any of the following reasons: (A) an act or acts of God, | 10 | | (B) an act of bioterrorism or terrorism or a bioterrorism or | 11 | | terrorism threat that was investigated by a law enforcement | 12 | | agency, or (C) a condition beyond the control of the owners | 13 | | licensee that does not result from any act or omission by the | 14 | | owners licensee or any of its agents and that poses a hazardous | 15 | | threat to the health and safety of patrons. If an owners | 16 | | licensee pays an amount in excess of its liability under this | 17 | | Section, the Board shall apply the overpayment to future | 18 | | payments required under this Section. | 19 | | For purposes of this subsection (a-15): | 20 | | "Act of God" means an incident caused by the operation of | 21 | | an extraordinary force that cannot be foreseen, that cannot be | 22 | | avoided by the exercise of due care, and for which no person | 23 | | can be held liable.
| 24 | | "Base amount" means the following: | 25 | | For a riverboat in Alton, $31,000,000.
| 26 | | For a riverboat in East Peoria, $43,000,000.
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| 1 | | For the Empress riverboat in Joliet, $86,000,000.
| 2 | | For a riverboat in Metropolis, $45,000,000.
| 3 | | For the Harrah's riverboat in Joliet, $114,000,000.
| 4 | | For a riverboat in Aurora, $86,000,000.
| 5 | | For a riverboat in East St. Louis, $48,500,000.
| 6 | | For a riverboat in Elgin, $198,000,000.
| 7 | | "Dormant license" has the meaning ascribed to it in | 8 | | subsection (a-3).
| 9 | | "Net privilege tax" means all privilege taxes paid by a | 10 | | licensed owner to the Board under this Section, less all | 11 | | payments made from the State Gaming Fund pursuant to subsection | 12 | | (b) of this Section. | 13 | | The changes made to this subsection (a-15) by Public Act | 14 | | 94-839 are intended to restate and clarify the intent of Public | 15 | | Act 94-673 with respect to the amount of the payments required | 16 | | to be made under this subsection by an owners licensee to the | 17 | | Board.
| 18 | | (b) Until January 1, 1998, 25% of the tax revenue deposited | 19 | | in the State
Gaming Fund under this Section shall be paid, | 20 | | subject to appropriation by the
General Assembly, to the unit | 21 | | of local government which is designated as the
home dock of the | 22 | | riverboat. Beginning January 1, 1998, from the tax revenue
| 23 | | deposited in the State Gaming Fund under this Section, an | 24 | | amount equal to 5% of
adjusted gross receipts generated by a | 25 | | riverboat shall be paid monthly , subject
to appropriation by | 26 | | the General Assembly, to the unit of local government that
is |
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| 1 | | designated as the home dock of the riverboat. From the tax | 2 | | revenue
deposited in the State Gaming Fund pursuant to | 3 | | riverboat gambling operations
conducted by a licensed manager | 4 | | on behalf of the State, an amount equal to 5%
of adjusted gross | 5 | | receipts generated pursuant to those riverboat gambling
| 6 | | operations shall be paid monthly ,
subject to appropriation by | 7 | | the General Assembly, to the unit of local
government that is | 8 | | designated as the home dock of the riverboat upon which
those | 9 | | riverboat gambling operations are conducted.
| 10 | | (c) Appropriations, as approved by the General Assembly, | 11 | | may be made
from the State Gaming Fund to the Board (i) for the | 12 | | administration and enforcement of this Act and the Video Gaming | 13 | | Act, (ii) for distribution to the Department of State Police | 14 | | and to the Department of Revenue for the enforcement of this | 15 | | Act, and (iii) to the
Department of Human Services for the | 16 | | administration of programs to treat
problem gambling.
| 17 | | (c-5) Before May 26, 2006 (the effective date of Public Act | 18 | | 94-804) and beginning on the effective date of this amendatory | 19 | | Act of the 95th General Assembly, unless any organization | 20 | | licensee under the Illinois Horse Racing Act of 1975 begins to | 21 | | operate a slot machine or video game of chance under the | 22 | | Illinois Horse Racing Act of 1975 or this Act, after the | 23 | | payments required under subsections (b) and (c) have been
made, | 24 | | an amount equal to 15% of the adjusted gross receipts of (1) an | 25 | | owners
licensee that relocates pursuant to Section 11.2,
(2) an | 26 | | owners licensee
conducting riverboat gambling operations
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| 1 | | pursuant to an
owners license that is initially issued after | 2 | | June
25, 1999,
or (3) the first
riverboat gambling operations | 3 | | conducted by a licensed manager on behalf of the
State under | 4 | | Section 7.3,
whichever comes first, shall be paid from the | 5 | | State
Gaming Fund into the Horse Racing Equity Fund.
| 6 | | (c-10) Each year the General Assembly shall appropriate | 7 | | from the General
Revenue Fund to the Education Assistance Fund | 8 | | an amount equal to the amount
paid into the Horse Racing Equity | 9 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
| 10 | | (c-15) After the payments required under subsections (b), | 11 | | (c), and (c-5)
have been made, an amount equal to 2% of the | 12 | | adjusted gross receipts of (1)
an owners licensee that | 13 | | relocates pursuant to Section 11.2, (2) an owners
licensee | 14 | | conducting riverboat gambling operations pursuant to
an
owners | 15 | | license that is initially issued after June 25, 1999,
or (3) | 16 | | the first
riverboat gambling operations conducted by a licensed | 17 | | manager on behalf of the
State under Section 7.3,
whichever | 18 | | comes first, shall be paid, subject to appropriation
from the | 19 | | General Assembly, from the State Gaming Fund to each home rule
| 20 | | county with a population of over 3,000,000 inhabitants for the | 21 | | purpose of
enhancing the county's criminal justice system.
| 22 | | (c-20) Each year the General Assembly shall appropriate | 23 | | from the General
Revenue Fund to the Education Assistance Fund | 24 | | an amount equal to the amount
paid to each home rule county | 25 | | with a population of over 3,000,000 inhabitants
pursuant to | 26 | | subsection (c-15) in the prior calendar year.
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| 1 | | (c-25) On July 1, 2013 and each July 1 thereafter, | 2 | | $1,600,000 shall be transferred from the State Gaming Fund to | 3 | | the Chicago State University Education Improvement Fund.
| 4 | | (c-30) On July 1, 2013 or as soon as possible thereafter, | 5 | | $92,000,000 shall be transferred from the State Gaming Fund to | 6 | | the School Infrastructure Fund and $23,000,000 shall be | 7 | | transferred from the State Gaming Fund to the Horse Racing | 8 | | Equity Fund. | 9 | | (c-35) Beginning on July 1, 2013, in addition to any amount | 10 | | transferred under subsection (c-30) of this Section, | 11 | | $5,530,000 shall be transferred monthly from the State Gaming | 12 | | Fund to the School Infrastructure Fund. | 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 |
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| 1 | | Penalty and Interest Act.
| 2 | | (g) Absent an enacted appropriation in any State fiscal | 3 | | year, this subsection shall constitute a continuing | 4 | | appropriation from the State Gaming Fund of all amounts | 5 | | necessary for the purpose of making distributions and transfers | 6 | | as provided in this Section. If an appropriation of the amounts | 7 | | set forth in this Section is enacted on or after July 1 of any | 8 | | calendar year, then the continuing appropriation shall | 9 | | discontinue for that State fiscal year, and the enacted | 10 | | appropriation shall supersede. The appropriation authority | 11 | | granted in this amendatory Act of the 100th General Assembly | 12 | | shall be valid for State fiscal years beginning on or after | 13 | | July 1, 2015. | 14 | | (Source: P.A. 98-18, eff. 6-7-13.)
| 15 | | Section 25. The Video Gaming
Act is amended by changing | 16 | | Section 75 as follows: | 17 | | (230 ILCS 40/75)
| 18 | | Sec. 75. Revenue sharing; Local Government Video Gaming | 19 | | Distributive
Fund. | 20 | | (a) As soon as may be after the
first day of each month, | 21 | | the Department of Revenue shall allocate among those
| 22 | | municipalities and counties of this State that have not | 23 | | prohibited video gaming
pursuant to Section 27 or Section 70 | 24 | | the amount available in
the Local Government Video Gaming |
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| 1 | | Distributive Fund,
a special fund in the State Treasury, as | 2 | | provided in Section 60.
The
Department shall then certify such | 3 | | allocations to the State Comptroller,
who shall pay over to | 4 | | those eligible municipalities and
counties the respective | 5 | | amounts allocated to them. The amount of such
funds allocable | 6 | | to each such municipality and county shall be in
proportion to | 7 | | the tax revenue generated from video gaming within the eligible | 8 | | municipality or county compared to the tax revenue generated | 9 | | from video gaming Statewide.
| 10 | | (b) The amounts allocated and paid to a municipality
or | 11 | | county of this State pursuant to the provisions of this Section | 12 | | may be
used for any general corporate purpose authorized for | 13 | | that municipality or
county.
| 14 | | (c) Upon determination by the Department that an
amount has | 15 | | been
paid
pursuant to this Section in excess of the amount to | 16 | | which the county or
municipality receiving such payment was | 17 | | entitled, the
county or municipality shall, upon demand by the
| 18 | | Department, repay such amount. If such repayment is not made | 19 | | within a
reasonable time, the Department shall withhold from | 20 | | future payments an
amount equal to such overpayment.
The | 21 | | Department shall
redistribute the amount of such payment to the | 22 | | county or municipality
entitled thereto.
| 23 | | (d) Absent an enacted appropriation in any State fiscal | 24 | | year, this subsection (d) shall constitute a continuing | 25 | | appropriation from the Local Government Video Gaming | 26 | | Distributive Fund of all amounts necessary for the purpose of |
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| 1 | | making distributions to municipalities and counties as | 2 | | provided in this Section. If an appropriation of the amounts | 3 | | set forth in this Section is enacted on or after July 1 of any | 4 | | calendar year, then the continuing appropriation shall | 5 | | discontinue for that State fiscal year, and the enacted | 6 | | appropriation shall supersede. The appropriation authority | 7 | | granted in this amendatory Act of the 100th General Assembly | 8 | | shall be valid for State fiscal years beginning on or after | 9 | | July 1, 2015. | 10 | | (Source: P.A. 96-34, eff. 7-13-09.)
| 11 | | Section 99. Effective date. This Act takes effect upon | 12 | | becoming law.".
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