Full Text of HB1280 102nd General Assembly
HB1280ham001 102ND GENERAL ASSEMBLY | Rep. LaToya Greenwood Filed: 3/17/2021
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| 1 | | AMENDMENT TO HOUSE BILL 1280
| 2 | | AMENDMENT NO. ______. Amend House Bill 1280 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Illinois Gambling Act is amended by | 5 | | changing Section 13 as follows:
| 6 | | (230 ILCS 10/13) (from Ch. 120, par. 2413)
| 7 | | Sec. 13. Wagering tax; rate; distribution.
| 8 | | (a) Until January 1, 1998, a tax is imposed on the adjusted | 9 | | gross
receipts received from gambling games authorized under | 10 | | this Act at the rate of
20%.
| 11 | | (a-1) From January 1, 1998 until July 1, 2002, a privilege | 12 | | tax is
imposed on persons engaged in the business of | 13 | | conducting riverboat gambling
operations, based on the | 14 | | adjusted gross receipts received by a licensed owner
from | 15 | | gambling games authorized under this Act at the following | 16 | | rates:
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| 1 | | 15% of annual adjusted gross receipts up to and | 2 | | including $25,000,000;
| 3 | | 20% of annual adjusted gross receipts in excess of | 4 | | $25,000,000 but not
exceeding $50,000,000;
| 5 | | 25% of annual adjusted gross receipts in excess of | 6 | | $50,000,000 but not
exceeding $75,000,000;
| 7 | | 30% of annual adjusted gross receipts in excess of | 8 | | $75,000,000 but not
exceeding $100,000,000;
| 9 | | 35% of annual adjusted gross receipts in excess of | 10 | | $100,000,000.
| 11 | | (a-2) From July 1, 2002 until July 1, 2003, a privilege tax | 12 | | is 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 | 17 | | at 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 |
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| 1 | | $100,000,000 but not
exceeding $150,000,000;
| 2 | | 45% of annual adjusted gross receipts in excess of | 3 | | $150,000,000 but not
exceeding $200,000,000;
| 4 | | 50% of annual adjusted gross receipts in excess of | 5 | | $200,000,000.
| 6 | | (a-3) Beginning July 1, 2003, a privilege tax is imposed | 7 | | on persons engaged
in the business of conducting riverboat | 8 | | gambling operations, other than
licensed managers conducting | 9 | | riverboat gambling operations on behalf of the
State, based on | 10 | | the adjusted gross receipts received by a licensed owner from
| 11 | | gambling games authorized under this Act at the following | 12 | | rates:
| 13 | | 15% of annual adjusted gross receipts up to and | 14 | | including $25,000,000;
| 15 | | 27.5% of annual adjusted gross receipts in excess of | 16 | | $25,000,000 but not
exceeding $37,500,000;
| 17 | | 32.5% of annual adjusted gross receipts in excess of | 18 | | $37,500,000 but not
exceeding $50,000,000;
| 19 | | 37.5% of annual adjusted gross receipts in excess of | 20 | | $50,000,000 but not
exceeding $75,000,000;
| 21 | | 45% of annual adjusted gross receipts in excess of | 22 | | $75,000,000 but not
exceeding $100,000,000;
| 23 | | 50% of annual adjusted gross receipts in excess of | 24 | | $100,000,000 but not
exceeding $250,000,000;
| 25 | | 70% of annual adjusted gross receipts in excess of | 26 | | $250,000,000.
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| 1 | | An amount equal to the amount of wagering taxes collected | 2 | | under this
subsection (a-3) that are in addition to the amount | 3 | | of wagering taxes that
would have been collected if the | 4 | | wagering tax rates under subsection (a-2)
were in effect shall | 5 | | be paid into the Common School Fund.
| 6 | | The privilege tax imposed under this subsection (a-3) | 7 | | shall no longer be
imposed beginning on the earlier of (i) July | 8 | | 1, 2005; (ii) the first date
after June 20, 2003 that riverboat | 9 | | gambling operations are conducted
pursuant to a dormant | 10 | | license; or (iii) the first day that riverboat gambling
| 11 | | operations are conducted under the authority of an owners | 12 | | license that is in
addition to the 10 owners licenses | 13 | | initially authorized under this Act.
For the purposes of this | 14 | | subsection (a-3), the term "dormant license"
means an owners | 15 | | license that is authorized by this Act under which no
| 16 | | riverboat gambling operations are being conducted on June 20, | 17 | | 2003.
| 18 | | (a-4) Beginning on the first day on which the tax imposed | 19 | | under
subsection (a-3) is no longer imposed and ending upon | 20 | | the imposition of the privilege tax under subsection (a-5) of | 21 | | this Section, a privilege tax is imposed on persons
engaged in | 22 | | the business of conducting gambling operations, other
than | 23 | | licensed managers conducting riverboat gambling operations on | 24 | | behalf of
the State, based on the adjusted gross receipts | 25 | | received by a licensed owner
from gambling games authorized | 26 | | under this Act at the following rates:
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| 1 | | 15% of annual adjusted gross receipts up to and | 2 | | including $25,000,000;
| 3 | | 22.5% of annual adjusted gross receipts in excess of | 4 | | $25,000,000 but not
exceeding $50,000,000;
| 5 | | 27.5% of annual adjusted gross receipts in excess of | 6 | | $50,000,000 but not
exceeding $75,000,000;
| 7 | | 32.5% of annual adjusted gross receipts in excess of | 8 | | $75,000,000 but not
exceeding $100,000,000;
| 9 | | 37.5% of annual adjusted gross receipts in excess of | 10 | | $100,000,000 but not
exceeding $150,000,000;
| 11 | | 45% of annual adjusted gross receipts in excess of | 12 | | $150,000,000 but not
exceeding $200,000,000;
| 13 | | 50% of annual adjusted gross receipts in excess of | 14 | | $200,000,000.
| 15 | | For the imposition of the privilege tax in this subsection | 16 | | (a-4), amounts paid pursuant to item (1) of subsection (b) of | 17 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 18 | | be included in the determination of adjusted gross receipts. | 19 | | (a-5)(1) Beginning on July 1, 2020, a privilege tax is | 20 | | imposed on persons engaged in the business of conducting | 21 | | gambling operations, other than the owners licensee under | 22 | | paragraph (1) of subsection (e-5) of Section 7 and licensed | 23 | | managers conducting riverboat gambling operations on behalf of | 24 | | the State, based on the adjusted gross receipts received by | 25 | | such licensee from the gambling games authorized under this | 26 | | Act. The privilege tax for all gambling games other than table |
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| 1 | | games, including, but not limited to, slot machines, video | 2 | | game of chance gambling, and electronic gambling games shall | 3 | | be at the following rates: | 4 | | 15% of annual adjusted gross receipts up to and | 5 | | including $25,000,000; | 6 | | 22.5% of annual adjusted gross receipts in excess of | 7 | | $25,000,000 but not exceeding $50,000,000; | 8 | | 27.5% of annual adjusted gross receipts in excess of | 9 | | $50,000,000 but not exceeding $75,000,000; | 10 | | 32.5% of annual adjusted gross receipts in excess of | 11 | | $75,000,000 but not exceeding $100,000,000; | 12 | | 37.5% of annual adjusted gross receipts in excess of | 13 | | $100,000,000 but not exceeding $150,000,000; | 14 | | 45% of annual adjusted gross receipts in excess of | 15 | | $150,000,000 but not exceeding $200,000,000; | 16 | | 50% of annual adjusted gross receipts in excess of | 17 | | $200,000,000. | 18 | | The privilege tax for table games shall be at the | 19 | | following rates: | 20 | | 15% of annual adjusted gross receipts up to and | 21 | | including $25,000,000; | 22 | | 20% of annual adjusted gross receipts in excess of | 23 | | $25,000,000. | 24 | | For the imposition of the privilege tax in this subsection | 25 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 26 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not |
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| 1 | | be included in the determination of adjusted gross receipts. | 2 | | (2) Beginning on the first day that an owners licensee | 3 | | under paragraph (1) of subsection (e-5) of Section 7 conducts | 4 | | gambling operations, either in a temporary facility or a | 5 | | permanent facility, a privilege tax is imposed on persons | 6 | | engaged in the business of conducting gambling operations | 7 | | under paragraph (1) of subsection (e-5) of Section 7, other | 8 | | than licensed managers conducting riverboat gambling | 9 | | operations on behalf of the State, based on the adjusted gross | 10 | | receipts received by such licensee from the gambling games | 11 | | authorized under this Act. The privilege tax for all gambling | 12 | | games other than table games, including, but not limited to, | 13 | | slot machines, video game of chance gambling, and electronic | 14 | | gambling games shall be at the following rates: | 15 | | 12% of annual adjusted gross receipts up to and
| 16 | | including $25,000,000 to the State and 10.5% of annual | 17 | | adjusted gross receipts up to and including $25,000,000 to | 18 | | the City of Chicago; | 19 | | 16% of annual adjusted gross receipts in excess of
| 20 | | $25,000,000 but not exceeding $50,000,000 to the State and | 21 | | 14% of annual adjusted gross receipts in excess of | 22 | | $25,000,000 but not exceeding $50,000,000 to the City of | 23 | | Chicago; | 24 | | 20.1% of annual adjusted gross receipts in excess of
| 25 | | $50,000,000 but not exceeding $75,000,000 to the State and | 26 | | 17.4% of annual adjusted gross receipts in excess of |
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| 1 | | $50,000,000 but not exceeding $75,000,000 to the City of | 2 | | Chicago; | 3 | | 21.4% of annual adjusted gross receipts in excess of
| 4 | | $75,000,000 but not exceeding $100,000,000 to the State | 5 | | and 18.6% of annual adjusted gross receipts in excess of | 6 | | $75,000,000 but not exceeding $100,000,000 to the City of | 7 | | Chicago; | 8 | | 22.7% of annual adjusted gross receipts in excess of
| 9 | | $100,000,000 but not exceeding $150,000,000 to the State | 10 | | and 19.8% of annual adjusted gross receipts in excess of | 11 | | $100,000,000 but not exceeding $150,000,000 to the City of | 12 | | Chicago; | 13 | | 24.1% of annual adjusted gross receipts in excess of
| 14 | | $150,000,000 but not exceeding $225,000,000 to the State | 15 | | and 20.9% of annual adjusted gross receipts in excess of | 16 | | $150,000,000 but not exceeding $225,000,000 to the City of | 17 | | Chicago; | 18 | | 26.8% of annual adjusted gross receipts in excess of
| 19 | | $225,000,000 but not exceeding $1,000,000,000 to the State | 20 | | and 23.2% of annual adjusted gross receipts in excess of | 21 | | $225,000,000 but not exceeding $1,000,000,000 to the City | 22 | | of Chicago; | 23 | | 40% of annual adjusted gross receipts in excess of | 24 | | $1,000,000,000 to the State and 34.7% of annual gross | 25 | | receipts in excess of $1,000,000,000 to the City of | 26 | | Chicago. |
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| 1 | | The privilege tax for table games shall be at the | 2 | | following rates: | 3 | | 8.1% of annual adjusted gross receipts up to and | 4 | | including $25,000,000 to the State and 6.9% of annual | 5 | | adjusted gross receipts up to and including $25,000,000 to | 6 | | the City of Chicago; | 7 | | 10.7% of annual adjusted gross receipts in excess of | 8 | | $25,000,000 but not exceeding $75,000,000 to the State and | 9 | | 9.3% of annual adjusted gross receipts in excess of | 10 | | $25,000,000 but not exceeding $75,000,000 to the City of | 11 | | Chicago; | 12 | | 11.2% of annual adjusted gross receipts in excess of | 13 | | $75,000,000 but not exceeding $175,000,000 to the State | 14 | | and 9.8% of annual adjusted gross receipts in excess of | 15 | | $75,000,000 but not exceeding $175,000,000 to the City of | 16 | | Chicago; | 17 | | 13.5% of annual adjusted gross receipts in excess of | 18 | | $175,000,000 but not exceeding $225,000,000 to the State | 19 | | and 11.5% of annual adjusted gross receipts in excess of | 20 | | $175,000,000 but not exceeding $225,000,000 to the City of | 21 | | Chicago; | 22 | | 15.1% of annual adjusted gross receipts in excess of | 23 | | $225,000,000 but not exceeding $275,000,000 to the State | 24 | | and 12.9% of annual adjusted gross receipts in excess of | 25 | | $225,000,000 but not exceeding $275,000,000 to the City of | 26 | | Chicago; |
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| 1 | | 16.2% of annual adjusted gross receipts in excess of | 2 | | $275,000,000 but not exceeding $375,000,000 to the State | 3 | | and 13.8% of annual adjusted gross receipts in excess of | 4 | | $275,000,000 but not exceeding $375,000,000 to the City of | 5 | | Chicago; | 6 | | 18.9% of annual adjusted gross receipts in excess of | 7 | | $375,000,000 to the State and 16.1% of annual gross | 8 | | receipts in excess of $375,000,000 to the City of Chicago. | 9 | | For the imposition of the privilege tax in this subsection | 10 | | (a-5), amounts paid pursuant to item (1) of subsection (b) of | 11 | | Section 56 of the Illinois Horse Racing Act of 1975 shall not | 12 | | be included in the determination of adjusted gross receipts. | 13 | | Notwithstanding the provisions of this subsection (a-5), | 14 | | for the first 10 years that the privilege tax is imposed under | 15 | | this subsection (a-5), the privilege tax shall be imposed on | 16 | | the lower of the annual adjusted gross receipts and the | 17 | | modified annual adjusted gross receipts of a riverboat or | 18 | | casino conducting gambling operations in the City of East St. | 19 | | Louis, unless: | 20 | | (1) the riverboat or casino fails to employ at least | 21 | | 450 people , except no minimum employment shall be required | 22 | | during 2020 and 2021 or during periods that the riverboat | 23 | | or casino is closed on orders of State officials for | 24 | | public health emergencies or other emergencies not caused | 25 | | by the riverboat or casino ; | 26 | | (2) the riverboat or casino fails to maintain |
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| 1 | | operations in a manner consistent with this Act or is not a | 2 | | viable riverboat or casino subject to the approval of the | 3 | | Board; or | 4 | | (3) the owners licensee is not an entity in which | 5 | | employees participate in an employee stock ownership plan | 6 | | or in which the owners licensee sponsors a 401(k) | 7 | | retirement plan and makes a matching employer contribution | 8 | | equal to at least one-quarter of the first 12% or one-half | 9 | | of the first 6% of each participating employee's | 10 | | contribution, not to exceed any limitations under federal | 11 | | laws and regulations . | 12 | | As used in this subsection (a-5), "modified annual | 13 | | adjusted gross receipts" means , : (A) for calendar years year | 14 | | 2020 through 2029 , the annual adjusted gross receipts for the | 15 | | current year minus the difference between an amount equal to | 16 | | the average annual adjusted gross receipts from a riverboat or | 17 | | casino conducting gambling operations in the City of East St. | 18 | | Louis for 2014, 2015, 2016, 2017, and 2018 and the annual | 19 | | adjusted gross receipts for 2018 . ; | 20 | | (B) for calendar year 2021, the annual adjusted gross | 21 | | receipts for the current year minus the difference between | 22 | | an amount equal to the average annual adjusted gross | 23 | | receipts from a riverboat or casino conducting gambling | 24 | | operations in the City of East St. Louis for 2014, 2015, | 25 | | 2016, 2017, and 2018 and the annual adjusted gross | 26 | | receipts for 2019; and |
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| 1 | | (C) for calendar years 2022 through 2029, the annual | 2 | | adjusted gross receipts for the current year minus the | 3 | | difference between an amount equal to the average annual | 4 | | adjusted gross receipts from a riverboat or casino | 5 | | conducting gambling operations in the City of East St. | 6 | | Louis for 3 years preceding the current year and the | 7 | | annual adjusted gross receipts for the immediately | 8 | | preceding year. | 9 | | (a-6) From June 28, 2019 (the effective date of Public Act | 10 | | 101-31) until June 30, 2023, an owners licensee that conducted | 11 | | gambling operations prior to January 1, 2011 shall receive a | 12 | | dollar-for-dollar credit against the tax imposed under this | 13 | | Section for any renovation or construction costs paid by the | 14 | | owners licensee, but in no event shall the credit exceed | 15 | | $2,000,000. | 16 | | Additionally, from June 28, 2019 (the effective date of | 17 | | Public Act 101-31) until December 31, 2022, an owners licensee | 18 | | that (i) is located within 15 miles of the Missouri border, and | 19 | | (ii) has at least 3 riverboats, casinos, or their equivalent | 20 | | within a 45-mile radius, may be authorized to relocate to a new | 21 | | location with the approval of both the unit of local | 22 | | government designated as the home dock and the Board, so long | 23 | | as the new location is within the same unit of local government | 24 | | and no more than 3 miles away from its original location. Such | 25 | | owners licensee shall receive a credit against the tax imposed | 26 | | under this Section equal to 8% of the total project costs, as |
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| 1 | | approved by the Board, for any renovation or construction | 2 | | costs paid by the owners licensee for the construction of the | 3 | | new facility, provided that the new facility is operational by | 4 | | July 1, 2022. In determining whether or not to approve a | 5 | | relocation, the Board must consider the extent to which the | 6 | | relocation will diminish the gaming revenues received by other | 7 | | Illinois gaming facilities. | 8 | | (a-7) Beginning in the initial adjustment year and through | 9 | | the final adjustment year, if the total obligation imposed | 10 | | pursuant to either subsection (a-5) or (a-6) will result in an | 11 | | owners licensee receiving less after-tax adjusted gross | 12 | | receipts than it received in calendar year 2018, then the | 13 | | total amount of privilege taxes that the owners licensee is | 14 | | required to pay for that calendar year shall be reduced to the | 15 | | extent necessary so that the after-tax adjusted gross receipts | 16 | | in that calendar year equals the after-tax adjusted gross | 17 | | receipts in calendar year 2018, but the privilege tax | 18 | | reduction shall not exceed the annual adjustment cap except in | 19 | | the case of privilege tax paid on modified annual adjusted | 20 | | gross receipts . If pursuant to this subsection (a-7), the | 21 | | total obligation imposed pursuant to either subsection (a-5) | 22 | | or (a-6) shall be reduced, then the owners licensee shall not | 23 | | receive a refund from the State at the end of the subject | 24 | | calendar year but instead shall be able to apply that amount as | 25 | | a credit against any payments it owes to the State in the | 26 | | following calendar year to satisfy its total obligation under |
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| 1 | | either subsection (a-5) or (a-6). The credit for the final | 2 | | adjustment year shall occur in the calendar year following the | 3 | | final adjustment year. | 4 | | If an owners licensee that conducted gambling operations | 5 | | prior to January 1, 2019 expands its riverboat or casino, | 6 | | including, but not limited to, with respect to its gaming | 7 | | floor, additional non-gaming amenities such as restaurants, | 8 | | bars, and hotels and other additional facilities, and incurs | 9 | | construction and other costs related to such expansion from | 10 | | June 28, 2019 (the effective date of Public Act 101-31) until | 11 | | June 28, 2024 (the 5th anniversary of the effective date of | 12 | | Public Act 101-31), then for each $15,000,000 spent for any | 13 | | such construction or other costs related to expansion paid by | 14 | | the owners licensee, the final adjustment year shall be | 15 | | extended by one year and the annual adjustment cap shall | 16 | | increase by 0.2% of adjusted gross receipts during each | 17 | | calendar year until and including the final adjustment year. | 18 | | No further modifications to the final adjustment year or | 19 | | annual adjustment cap shall be made after $75,000,000 is | 20 | | incurred in construction or other costs related to expansion | 21 | | so that the final adjustment year shall not extend beyond the | 22 | | 9th calendar year after the initial adjustment year, not | 23 | | including the initial adjustment year, and the annual | 24 | | adjustment cap shall not exceed 4% of adjusted gross receipts | 25 | | in a particular calendar year. Construction and other costs | 26 | | related to expansion shall include all project related costs, |
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| 1 | | including, but not limited to, all hard and soft costs, | 2 | | financing costs, on or off-site ground, road or utility work, | 3 | | cost of gaming equipment and all other personal property, | 4 | | initial fees assessed for each incremental gaming position, | 5 | | and the cost of incremental land acquired for such expansion. | 6 | | Soft costs shall include, but not be limited to, legal fees, | 7 | | architect, engineering and design costs, other consultant | 8 | | costs, insurance cost, permitting costs, and pre-opening costs | 9 | | related to the expansion, including, but not limited to, any | 10 | | of the following: marketing, real estate taxes, personnel, | 11 | | training, travel and out-of-pocket expenses, supply, | 12 | | inventory, and other costs, and any other project related soft | 13 | | costs. | 14 | | To be eligible for the tax credits in subsection (a-6), | 15 | | all construction contracts shall include a requirement that | 16 | | the contractor enter into a project labor agreement with the | 17 | | building and construction trades council with geographic | 18 | | jurisdiction of the location of the proposed gaming facility. | 19 | | Notwithstanding any other provision of this subsection | 20 | | (a-7), this subsection (a-7) does not apply to an owners | 21 | | licensee unless such owners licensee spends at least | 22 | | $15,000,000 on construction and other costs related to its | 23 | | expansion, excluding the initial fees assessed for each | 24 | | incremental gaming position. | 25 | | This subsection (a-7) does not apply to owners licensees
| 26 | | authorized pursuant to subsection (e-5) of Section 7 of this
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| 1 | | Act. | 2 | | For purposes of this subsection (a-7): | 3 | | "Building and construction trades council" means any | 4 | | organization representing multiple construction entities that | 5 | | are monitoring or attentive to compliance with public or | 6 | | workers' safety laws, wage and hour requirements, or other | 7 | | statutory requirements or that are making or maintaining | 8 | | collective bargaining agreements. | 9 | | "Initial adjustment year" means the year commencing on | 10 | | January 1 of the calendar year immediately following the | 11 | | earlier of the following: | 12 | | (1) the commencement of gambling operations, either in | 13 | | a temporary or permanent facility, with respect to the | 14 | | owners license authorized under paragraph (1) of | 15 | | subsection (e-5) of Section 7 of this Act; or | 16 | | (2) June 28, 2021 (24 months after the effective date | 17 | | of Public Act 101-31); | 18 | | provided the initial adjustment year shall not commence | 19 | | earlier than June 28, 2020 (12 months after the effective date | 20 | | of Public Act 101-31). | 21 | | "Final adjustment year" means the 2nd calendar year after | 22 | | the initial adjustment year, not including the initial | 23 | | adjustment year, and as may be extended further as described | 24 | | in this subsection (a-7). | 25 | | "Annual adjustment cap" means 3% of adjusted gross | 26 | | receipts in a particular calendar year, and as may be |
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| 1 | | increased further as otherwise described in this subsection | 2 | | (a-7). | 3 | | (a-8) Riverboat gambling operations conducted by a | 4 | | licensed manager on
behalf of the State are not subject to the | 5 | | tax imposed under this Section.
| 6 | | (a-9) Beginning on January 1, 2020, the calculation of | 7 | | gross receipts or adjusted gross receipts, for the purposes of | 8 | | this Section, for a riverboat, a casino, or an organization | 9 | | gaming facility shall not include the dollar amount of | 10 | | non-cashable vouchers, coupons, and electronic promotions | 11 | | redeemed by wagerers upon the riverboat, in the casino, or in | 12 | | the organization gaming facility up to and including an amount | 13 | | not to exceed 20% of a riverboat's, a casino's, or an | 14 | | organization gaming facility's adjusted gross receipts. | 15 | | The Illinois Gaming Board shall submit to the General | 16 | | Assembly a comprehensive report no later than March 31, 2023 | 17 | | detailing, at a minimum, the effect of removing non-cashable | 18 | | vouchers, coupons, and electronic promotions from this | 19 | | calculation on net gaming revenues to the State in calendar | 20 | | years 2020 through 2022, the increase or reduction in wagerers | 21 | | as a result of removing non-cashable vouchers, coupons, and | 22 | | electronic promotions from this calculation, the effect of the | 23 | | tax rates in subsection (a-5) on net gaming revenues to this | 24 | | State, and proposed modifications to the calculation. | 25 | | (a-10) The taxes imposed by this Section shall be paid by | 26 | | the licensed
owner or the organization gaming licensee to the |
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| 1 | | Board not later than 5:00 o'clock p.m. of the day after the day
| 2 | | when the wagers were made.
| 3 | | (a-15) If the privilege tax imposed under subsection (a-3) | 4 | | is no longer imposed pursuant to item (i) of the last paragraph | 5 | | of subsection (a-3), then by June 15 of each year, each owners | 6 | | licensee, other than an owners licensee that admitted | 7 | | 1,000,000 persons or
fewer in calendar year 2004, must, in | 8 | | addition to the payment of all amounts otherwise due under | 9 | | this Section, pay to the Board a reconciliation payment in the | 10 | | amount, if any, by which the licensed owner's base amount | 11 | | exceeds the amount of net privilege tax paid by the licensed | 12 | | owner to the Board in the then current State fiscal year. A | 13 | | licensed owner's net privilege tax obligation due for the | 14 | | balance of the State fiscal year shall be reduced up to the | 15 | | total of the amount paid by the licensed owner in its June 15 | 16 | | reconciliation payment. The obligation imposed by this | 17 | | subsection (a-15) is binding on any person, firm, corporation, | 18 | | or other entity that acquires an ownership interest in any | 19 | | such owners license. The obligation imposed under this | 20 | | subsection (a-15) terminates on the earliest of: (i) July 1, | 21 | | 2007, (ii) the first day after the effective date of this | 22 | | amendatory Act of the 94th General Assembly that riverboat | 23 | | gambling operations are conducted pursuant to a dormant | 24 | | license, (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 |
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| 1 | | initially authorized under this Act, or (iv) the first day | 2 | | that a licensee under the Illinois Horse Racing Act of 1975 | 3 | | conducts gaming operations with slot machines or other | 4 | | electronic gaming devices. The Board must reduce the | 5 | | obligation imposed under this subsection (a-15) by an amount | 6 | | the Board deems reasonable for any of the following reasons: | 7 | | (A) an act or acts of God, (B) an act of bioterrorism or | 8 | | terrorism or a bioterrorism or terrorism threat that was | 9 | | investigated by a law enforcement agency, or (C) a condition | 10 | | beyond the control of the owners licensee that does not result | 11 | | from any act or omission by the owners licensee or any of its | 12 | | agents and that poses a hazardous threat to the health and | 13 | | safety of patrons. If an owners licensee pays an amount in | 14 | | excess of its liability under this Section, the Board shall | 15 | | apply the overpayment to future payments required under this | 16 | | Section. | 17 | | For purposes of this subsection (a-15): | 18 | | "Act of God" means an incident caused by the operation of | 19 | | an extraordinary force that cannot be foreseen, that cannot be | 20 | | avoided by the exercise of due care, and for which no person | 21 | | can be held liable.
| 22 | | "Base amount" means the following: | 23 | | For a riverboat in Alton, $31,000,000.
| 24 | | For a riverboat in East Peoria, $43,000,000.
| 25 | | For the Empress riverboat in Joliet, $86,000,000.
| 26 | | For a riverboat in Metropolis, $45,000,000.
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| 1 | | For the Harrah's riverboat in Joliet, $114,000,000.
| 2 | | For a riverboat in Aurora, $86,000,000.
| 3 | | For a riverboat in East St. Louis, $48,500,000.
| 4 | | For a riverboat in Elgin, $198,000,000.
| 5 | | "Dormant license" has the meaning ascribed to it in | 6 | | subsection (a-3).
| 7 | | "Net privilege tax" means all privilege taxes paid by a | 8 | | licensed owner to the Board under this Section, less all | 9 | | payments made from the State Gaming Fund pursuant to | 10 | | subsection (b) of this Section. | 11 | | The changes made to this subsection (a-15) by Public Act | 12 | | 94-839 are intended to restate and clarify the intent of | 13 | | Public Act 94-673 with respect to the amount of the payments | 14 | | required to be made under this subsection by an owners | 15 | | licensee to the Board.
| 16 | | (b) From the tax revenue from riverboat or casino gambling
| 17 | | deposited in the State Gaming Fund under this Section, an | 18 | | amount equal to 5% of
adjusted gross receipts generated by a | 19 | | riverboat or a casino, other than a riverboat or casino | 20 | | designated in paragraph (1), (3), or (4) of subsection (e-5) | 21 | | of Section 7, shall be paid monthly and such payments shall not | 22 | | be reduced as a result of any reduction on the privilege taxes | 23 | | imposed under subsection (a-5) on the modified annual adjusted | 24 | | gross receipts of a riverboat or casino conducting gambling | 25 | | operations in the City of East St. Louis , subject
to | 26 | | appropriation by the General Assembly, to the unit of local |
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| 1 | | government in which the casino is located or that
is | 2 | | designated as the home dock of the riverboat. Notwithstanding | 3 | | anything to the contrary, beginning on the first day that an | 4 | | owners licensee under paragraph (1), (2), (3), (4), (5), or | 5 | | (6) of subsection (e-5) of Section 7 conducts gambling | 6 | | operations, either in a temporary facility or a permanent | 7 | | facility, and for 2 years thereafter, a unit of local | 8 | | government designated as the home dock of a riverboat whose | 9 | | license was issued before January 1, 2019, other than a | 10 | | riverboat conducting gambling operations in the City of East | 11 | | St. Louis, shall not receive less under this subsection (b) | 12 | | than the amount the unit of local government received under | 13 | | this subsection (b) in calendar year 2018. Notwithstanding | 14 | | anything to the contrary and because the City of East St. Louis | 15 | | is a financially distressed city, beginning on March 16, 2020 | 16 | | the first day that an owners licensee under paragraph (1), | 17 | | (2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 | 18 | | conducts gambling operations, either in a temporary facility | 19 | | or a permanent facility, and for 10 years thereafter, a unit of | 20 | | local government designated as the home dock of a riverboat | 21 | | conducting gambling operations in the City of East St. Louis | 22 | | shall not receive less under this subsection (b) than the | 23 | | amount the unit of local government received under this | 24 | | subsection (b) in calendar year 2018. | 25 | | From the tax revenue
deposited in the State Gaming Fund | 26 | | pursuant to riverboat or casino gambling operations
conducted |
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| 1 | | by a licensed manager on behalf of the State, an amount equal | 2 | | to 5%
of adjusted gross receipts generated pursuant to those | 3 | | riverboat or casino gambling
operations shall be paid monthly,
| 4 | | subject to appropriation by the General Assembly, to the unit | 5 | | of local
government that is designated as the home dock of the | 6 | | riverboat upon which
those riverboat gambling operations are | 7 | | conducted or in which the casino is located. | 8 | | From the tax revenue from riverboat or casino gambling | 9 | | deposited in the State Gaming Fund under this Section, an | 10 | | amount equal to 5% of the adjusted gross receipts generated by | 11 | | a riverboat designated in paragraph (3) of subsection (e-5) of | 12 | | Section 7 shall be divided and remitted monthly, subject to | 13 | | appropriation, as follows: 70% to Waukegan, 10% to Park City, | 14 | | 15% to North Chicago, and 5% to Lake County. | 15 | | From the tax revenue from riverboat or casino gambling | 16 | | deposited in the State Gaming Fund under this Section, an | 17 | | amount equal to 5% of the adjusted gross receipts generated by | 18 | | a riverboat designated in paragraph (4) of subsection (e-5) of | 19 | | Section 7 shall be remitted monthly, subject to appropriation, | 20 | | as follows: 70% to the City of Rockford, 5% to the City of | 21 | | Loves Park, 5% to the Village of Machesney, and 20% to | 22 | | Winnebago County. | 23 | | From the tax revenue from riverboat or casino gambling | 24 | | deposited in the State Gaming Fund under this Section, an | 25 | | amount equal to 5% of the adjusted gross receipts generated by | 26 | | a riverboat designated in paragraph (5) of subsection (e-5) of |
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| 1 | | Section 7 shall be remitted monthly, subject to appropriation, | 2 | | as follows: 2% to the unit of local government in which the | 3 | | riverboat or casino is located, and 3% shall be distributed: | 4 | | (A) in accordance with a regional capital development plan | 5 | | entered into by the following communities: Village of Beecher, | 6 | | City of Blue Island, Village of Burnham, City of Calumet City, | 7 | | Village of Calumet Park, City of Chicago Heights, City of | 8 | | Country Club Hills, Village of Crestwood, Village of Crete, | 9 | | Village of Dixmoor, Village of Dolton, Village of East Hazel | 10 | | Crest, Village of Flossmoor, Village of Ford Heights, Village | 11 | | of Glenwood, City of Harvey, Village of Hazel Crest, Village | 12 | | of Homewood, Village of Lansing, Village of Lynwood, City of | 13 | | Markham, Village of Matteson, Village of Midlothian, Village | 14 | | of Monee, City of Oak Forest, Village of Olympia Fields, | 15 | | Village of Orland Hills, Village of Orland Park, City of Palos | 16 | | Heights, Village of Park Forest, Village of Phoenix, Village | 17 | | of Posen, Village of Richton Park, Village of Riverdale, | 18 | | Village of Robbins, Village of Sauk Village, Village of South | 19 | | Chicago Heights, Village of South Holland, Village of Steger, | 20 | | Village of Thornton, Village of Tinley Park, Village of | 21 | | University Park and Village of Worth; or (B) if no regional | 22 | | capital development plan exists, equally among the communities | 23 | | listed in item (A) to be used for capital expenditures or | 24 | | public pension payments, or both. | 25 | | Units of local government may refund any portion of the | 26 | | payment that they receive pursuant to this subsection (b) to |
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| 1 | | the riverboat or casino.
| 2 | | (b-4) Beginning on the first day the licensee under | 3 | | paragraph (5) of subsection (e-5) of Section 7 conducts | 4 | | gambling operations, either in a temporary facility or a | 5 | | permanent facility, and ending on July 31, 2042, from the tax | 6 | | revenue deposited in the State Gaming Fund under this Section, | 7 | | $5,000,000 shall be paid annually, subject
to appropriation, | 8 | | to the host municipality of that owners licensee of a license | 9 | | issued or re-issued pursuant to Section
7.1 of this Act before | 10 | | January 1, 2012. Payments received by the host municipality | 11 | | pursuant to this subsection (b-4) may not be shared with any | 12 | | other unit of local government. | 13 | | (b-5) Beginning on June 28, 2019 (the effective date of | 14 | | Public Act 101-31), from the tax revenue
deposited in the | 15 | | State Gaming Fund under this Section, an amount equal to 3% of
| 16 | | adjusted gross receipts generated by each organization gaming | 17 | | facility located outside Madison County shall be paid monthly, | 18 | | subject
to appropriation by the General Assembly, to a | 19 | | municipality other than the Village of Stickney in which each | 20 | | organization gaming facility is located or, if the | 21 | | organization gaming facility is not located within a | 22 | | municipality, to the county in which the organization gaming | 23 | | facility is located, except as otherwise provided in this | 24 | | Section. From the tax revenue deposited in the State Gaming | 25 | | Fund under this Section, an amount equal to 3% of adjusted | 26 | | gross receipts generated by an organization gaming facility |
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| 1 | | located in the Village of Stickney shall be paid monthly, | 2 | | subject to appropriation by the General Assembly, as follows: | 3 | | 25% to the Village of Stickney, 5% to the City of Berwyn, 50% | 4 | | to the Town of Cicero, and 20% to the Stickney Public Health | 5 | | District. | 6 | | From the tax revenue deposited in the State Gaming Fund | 7 | | under this Section, an amount equal to 5% of adjusted gross | 8 | | receipts generated by an organization gaming facility located | 9 | | in the City of Collinsville shall be paid monthly, subject to | 10 | | appropriation by the General Assembly, as follows: 30% to the | 11 | | City of Alton, 30% to the City of East St. Louis, and 40% to | 12 | | the City of Collinsville. | 13 | | Municipalities and counties may refund any portion of the | 14 | | payment that they receive pursuant to this subsection (b-5) to | 15 | | the organization gaming facility. | 16 | | (b-6) Beginning on June 28, 2019 (the effective date of | 17 | | Public Act 101-31), from the tax revenue deposited in the | 18 | | State Gaming Fund under this Section, an amount equal to 2% of | 19 | | adjusted gross receipts generated by an organization gaming | 20 | | facility located outside Madison County shall be paid monthly, | 21 | | subject to appropriation by the General Assembly, to the | 22 | | county in which the organization gaming facility is located | 23 | | for the purposes of its criminal justice system or health care | 24 | | system. | 25 | | Counties may refund any portion of the payment that they | 26 | | receive pursuant to this subsection (b-6) to the organization |
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| 1 | | gaming facility. | 2 | | (b-7) From the tax revenue from the organization gaming | 3 | | licensee located in one of the following townships of Cook | 4 | | County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or | 5 | | Worth, an amount equal to 5% of the adjusted gross receipts | 6 | | generated by that organization gaming licensee shall be | 7 | | remitted monthly, subject to appropriation, as follows: 2% to | 8 | | the unit of local government in which the organization gaming | 9 | | licensee is located, and 3% shall be distributed: (A) in | 10 | | accordance with a regional capital development plan entered | 11 | | into by the following communities: Village of Beecher, City of | 12 | | Blue Island, Village of Burnham, City of Calumet City, Village | 13 | | of Calumet Park, City of Chicago Heights, City of Country Club | 14 | | Hills, Village of Crestwood, Village of Crete, Village of | 15 | | Dixmoor, Village of Dolton, Village of East Hazel Crest, | 16 | | Village of Flossmoor, Village of Ford Heights, Village of | 17 | | Glenwood, City of Harvey, Village of Hazel Crest, Village of | 18 | | Homewood, Village of Lansing, Village of Lynwood, City of | 19 | | Markham, Village of Matteson, Village of Midlothian, Village | 20 | | of Monee, City of Oak Forest, Village of Olympia Fields, | 21 | | Village of Orland Hills, Village of Orland Park, City of Palos | 22 | | Heights, Village of Park Forest, Village of Phoenix, Village | 23 | | of Posen, Village of Richton Park, Village of Riverdale, | 24 | | Village of Robbins, Village of Sauk Village, Village of South | 25 | | Chicago Heights, Village of South Holland, Village of Steger, | 26 | | Village of Thornton, Village of Tinley Park, Village of |
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| 1 | | University Park, and Village of Worth; or (B) if no regional | 2 | | capital development plan exists, equally among the communities | 3 | | listed in item (A) to be used for capital expenditures or | 4 | | public pension payments, or both. | 5 | | (b-8) In lieu of the payments under subsection (b) of this | 6 | | Section, from the tax revenue deposited in the State Gaming
| 7 | | Fund pursuant to riverboat or casino gambling operations | 8 | | conducted by an owners licensee
under paragraph (1) of | 9 | | subsection (e-5) of Section 7, an amount equal to the tax | 10 | | revenue
generated from the privilege tax imposed by paragraph | 11 | | (2) of subsection (a-5) that is to be
paid to the City of | 12 | | Chicago shall be paid monthly, subject
to appropriation by the | 13 | | General Assembly, as follows: (1) an amount equal to 0.5% of | 14 | | the annual adjusted gross receipts
generated by the owners | 15 | | licensee under paragraph (1) of subsection (e-5) of Section 7 | 16 | | to the home rule county in which the owners licensee is located | 17 | | for the purpose of enhancing
the county's criminal justice | 18 | | system; and (2) the balance to the City of Chicago and shall be | 19 | | expended or obligated by the City of Chicago for pension | 20 | | payments in accordance with Public Act 99-506. | 21 | | (c) Appropriations, as approved by the General Assembly, | 22 | | may be made
from the State Gaming Fund to the Board (i) for the | 23 | | administration and enforcement of this Act and the Video | 24 | | Gaming Act, (ii) for distribution to the Department of State | 25 | | Police and to the Department of Revenue for the enforcement of | 26 | | this Act and the Video Gaming Act, and (iii) to the
Department |
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| 1 | | of Human Services for the administration of programs to treat
| 2 | | problem gambling, including problem gambling from sports | 3 | | wagering. The Board's annual appropriations request must | 4 | | separately state its funding needs for the regulation of | 5 | | gaming authorized under Section 7.7, riverboat gaming, casino | 6 | | gaming, video gaming, and sports wagering.
| 7 | | (c-2) An amount equal to 2% of the adjusted gross receipts | 8 | | generated by an organization gaming facility located within a | 9 | | home rule county with a population of over 3,000,000 | 10 | | inhabitants shall be paid, subject to appropriation
from the | 11 | | General Assembly, from the State Gaming Fund to the home rule
| 12 | | county in which the organization gaming licensee is located | 13 | | for the purpose of
enhancing the county's criminal justice | 14 | | system. | 15 | | (c-3) Appropriations, as approved by the General Assembly, | 16 | | may be made from the tax revenue deposited into the State | 17 | | Gaming Fund from organization gaming licensees pursuant to | 18 | | this Section for the administration and enforcement of this | 19 | | Act.
| 20 | | (c-4) After payments required under subsections (b), | 21 | | (b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from | 22 | | the tax revenue from organization gaming licensees deposited | 23 | | into the State Gaming Fund under this Section, all remaining | 24 | | amounts from organization gaming licensees shall be | 25 | | transferred into the Capital Projects Fund. | 26 | | (c-5) (Blank).
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| 1 | | (c-10) Each year the General Assembly shall appropriate | 2 | | from the General
Revenue Fund to the Education Assistance Fund | 3 | | an amount equal to the amount
paid into the Horse Racing Equity | 4 | | Fund pursuant to subsection (c-5) in the
prior calendar year.
| 5 | | (c-15) After the payments required under subsections (b), | 6 | | (c), and (c-5)
have been made, an amount equal to 2% of the | 7 | | adjusted gross receipts of (1)
an owners licensee that | 8 | | relocates pursuant to Section 11.2, (2) an owners
licensee | 9 | | conducting riverboat gambling operations pursuant to
an
owners | 10 | | license that is initially issued after June 25, 1999,
or (3) | 11 | | the first
riverboat gambling operations conducted by a | 12 | | licensed manager on behalf of the
State under Section 7.3,
| 13 | | whichever comes first, shall be paid, subject to appropriation
| 14 | | from the General Assembly, from the State Gaming Fund to each | 15 | | home rule
county with a population of over 3,000,000 | 16 | | inhabitants for the purpose of
enhancing the county's criminal | 17 | | justice system.
| 18 | | (c-20) 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 to each home rule county | 21 | | with a population of over 3,000,000 inhabitants
pursuant to | 22 | | subsection (c-15) in the prior calendar year.
| 23 | | (c-21) After the payments required under subsections (b), | 24 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have | 25 | | been made, an amount equal to 0.5% of the adjusted gross | 26 | | receipts generated by the owners licensee under paragraph (1) |
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| 1 | | of subsection (e-5) of Section 7 shall be paid monthly, | 2 | | subject to appropriation
from the General Assembly, from the | 3 | | State Gaming Fund to the home rule
county in which the owners | 4 | | licensee is located for the purpose of
enhancing the county's | 5 | | criminal justice system. | 6 | | (c-22) After the payments required under subsections (b), | 7 | | (b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and | 8 | | (c-21) have been made, an amount equal to 2% of the adjusted | 9 | | gross receipts generated by the owners licensee under | 10 | | paragraph (5) of subsection (e-5) of Section 7 shall be paid, | 11 | | subject to appropriation
from the General Assembly, from the | 12 | | State Gaming Fund to the home rule
county in which the owners | 13 | | licensee is located for the purpose of
enhancing the county's | 14 | | criminal justice system. | 15 | | (c-25) From July 1, 2013 and each July 1 thereafter | 16 | | through July 1, 2019, $1,600,000 shall be transferred from the | 17 | | State Gaming Fund to the Chicago State University Education | 18 | | Improvement Fund.
| 19 | | On July 1, 2020 and each July 1 thereafter, $3,000,000 | 20 | | shall be transferred from the State Gaming Fund to the Chicago | 21 | | State University Education Improvement Fund. | 22 | | (c-30) On July 1, 2013 or as soon as possible thereafter, | 23 | | $92,000,000 shall be transferred from the State Gaming Fund to | 24 | | the School Infrastructure Fund and $23,000,000 shall be | 25 | | transferred from the State Gaming Fund to the Horse Racing | 26 | | Equity Fund. |
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| 1 | | (c-35) Beginning on July 1, 2013, in addition to any | 2 | | amount transferred under subsection (c-30) of this Section, | 3 | | $5,530,000 shall be transferred monthly from the State Gaming | 4 | | Fund to the School Infrastructure Fund. | 5 | | (d) From time to time, the
Board shall transfer the | 6 | | remainder of the funds
generated by this Act into the | 7 | | Education
Assistance Fund, created by Public Act 86-0018, of | 8 | | the State of Illinois.
| 9 | | (e) Nothing in this Act shall prohibit the unit of local | 10 | | government
designated as the home dock of the riverboat from | 11 | | entering into agreements
with other units of local government | 12 | | in this State or in other states to
share its portion of the | 13 | | tax revenue.
| 14 | | (f) To the extent practicable, the Board shall administer | 15 | | and collect the
wagering taxes imposed by this Section in a | 16 | | manner consistent with the
provisions of Sections 4, 5, 5a, | 17 | | 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of | 18 | | the Retailers' Occupation Tax Act and Section 3-7 of the
| 19 | | Uniform Penalty and Interest Act.
| 20 | | (Source: P.A. 101-31, Article 25, Section 25-910, eff. | 21 | | 6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; | 22 | | 101-648, eff. 6-30-20.)
| 23 | | Section 99. Effective date. This Act takes effect upon | 24 | | becoming law.".
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