Illinois General Assembly - Full Text of HB3136
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Full Text of HB3136  102nd General Assembly

HB3136sam004 102ND GENERAL ASSEMBLY

Sen. Bill Cunningham

Filed: 10/28/2021

 

 


 

 


 
10200HB3136sam004LRB102 14595 AMC 30336 a

1
AMENDMENT TO HOUSE BILL 3136

2    AMENDMENT NO. ______. Amend House Bill 3136, AS AMENDED,
3with reference to page and line numbers of Senate Amendment
4No. 2, by replacing line 24 on page 20 through line 10 on page
551 with the following:
 
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
9gross receipts received from gambling games authorized under
10this Act at the rate of 20%.
11    (a-1) From January 1, 1998 until July 1, 2002, a privilege
12tax is imposed on persons engaged in the business of
13conducting riverboat gambling operations, based on the
14adjusted gross receipts received by a licensed owner from
15gambling games authorized under this Act at the following
16rates:
17        15% of annual adjusted gross receipts up to and

 

 

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1    including $25,000,000;
2        20% of annual adjusted gross receipts in excess of
3    $25,000,000 but not exceeding $50,000,000;
4        25% of annual adjusted gross receipts in excess of
5    $50,000,000 but not exceeding $75,000,000;
6        30% of annual adjusted gross receipts in excess of
7    $75,000,000 but not exceeding $100,000,000;
8        35% of annual adjusted gross receipts in excess of
9    $100,000,000.
10    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
11is imposed on persons engaged in the business of conducting
12riverboat gambling operations, other than licensed managers
13conducting riverboat gambling operations on behalf of the
14State, based on the adjusted gross receipts received by a
15licensed owner from gambling games authorized under this Act
16at the following rates:
17        15% of annual adjusted gross receipts up to and
18    including $25,000,000;
19        22.5% of annual adjusted gross receipts in excess of
20    $25,000,000 but not exceeding $50,000,000;
21        27.5% of annual adjusted gross receipts in excess of
22    $50,000,000 but not exceeding $75,000,000;
23        32.5% of annual adjusted gross receipts in excess of
24    $75,000,000 but not exceeding $100,000,000;
25        37.5% of annual adjusted gross receipts in excess of
26    $100,000,000 but not exceeding $150,000,000;

 

 

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1        45% of annual adjusted gross receipts in excess of
2    $150,000,000 but not exceeding $200,000,000;
3        50% of annual adjusted gross receipts in excess of
4    $200,000,000.
5    (a-3) Beginning July 1, 2003, a privilege tax is imposed
6on persons engaged in the business of conducting riverboat
7gambling operations, other than licensed managers conducting
8riverboat gambling operations on behalf of the State, based on
9the adjusted gross receipts received by a licensed owner from
10gambling games authorized under this Act at the following
11rates:
12        15% of annual adjusted gross receipts up to and
13    including $25,000,000;
14        27.5% of annual adjusted gross receipts in excess of
15    $25,000,000 but not exceeding $37,500,000;
16        32.5% of annual adjusted gross receipts in excess of
17    $37,500,000 but not exceeding $50,000,000;
18        37.5% of annual adjusted gross receipts in excess of
19    $50,000,000 but not exceeding $75,000,000;
20        45% of annual adjusted gross receipts in excess of
21    $75,000,000 but not exceeding $100,000,000;
22        50% of annual adjusted gross receipts in excess of
23    $100,000,000 but not exceeding $250,000,000;
24        70% of annual adjusted gross receipts in excess of
25    $250,000,000.
26    An amount equal to the amount of wagering taxes collected

 

 

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1under this subsection (a-3) that are in addition to the amount
2of wagering taxes that would have been collected if the
3wagering tax rates under subsection (a-2) were in effect shall
4be paid into the Common School Fund.
5    The privilege tax imposed under this subsection (a-3)
6shall no longer be imposed beginning on the earlier of (i) July
71, 2005; (ii) the first date after June 20, 2003 that riverboat
8gambling operations are conducted pursuant to a dormant
9license; or (iii) the first day that riverboat gambling
10operations are conducted under the authority of an owners
11license that is in addition to the 10 owners licenses
12initially authorized under this Act. For the purposes of this
13subsection (a-3), the term "dormant license" means an owners
14license that is authorized by this Act under which no
15riverboat gambling operations are being conducted on June 20,
162003.
17    (a-4) Beginning on the first day on which the tax imposed
18under subsection (a-3) is no longer imposed and ending upon
19the imposition of the privilege tax under subsection (a-5) of
20this Section, a privilege tax is imposed on persons engaged in
21the business of conducting gambling operations, other than
22licensed managers conducting riverboat gambling operations on
23behalf of the State, based on the adjusted gross receipts
24received by a licensed owner from gambling games authorized
25under this Act at the following rates:
26        15% of annual adjusted gross receipts up to and

 

 

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1    including $25,000,000;
2        22.5% of annual adjusted gross receipts in excess of
3    $25,000,000 but not exceeding $50,000,000;
4        27.5% of annual adjusted gross receipts in excess of
5    $50,000,000 but not exceeding $75,000,000;
6        32.5% of annual adjusted gross receipts in excess of
7    $75,000,000 but not exceeding $100,000,000;
8        37.5% of annual adjusted gross receipts in excess of
9    $100,000,000 but not exceeding $150,000,000;
10        45% of annual adjusted gross receipts in excess of
11    $150,000,000 but not exceeding $200,000,000;
12        50% of annual adjusted gross receipts in excess of
13    $200,000,000.
14    For the imposition of the privilege tax in this subsection
15(a-4), amounts paid pursuant to item (1) of subsection (b) of
16Section 56 of the Illinois Horse Racing Act of 1975 shall not
17be included in the determination of adjusted gross receipts.
18    (a-5)(1) Beginning on July 1, 2020, a privilege tax is
19imposed on persons engaged in the business of conducting
20gambling operations, other than the owners licensee under
21paragraph (1) of subsection (e-5) of Section 7 and licensed
22managers conducting riverboat gambling operations on behalf of
23the State, based on the adjusted gross receipts received by
24such licensee from the gambling games authorized under this
25Act. The privilege tax for all gambling games other than table
26games, including, but not limited to, slot machines, video

 

 

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1game of chance gambling, and electronic gambling games shall
2be at the following rates:
3        15% of annual adjusted gross receipts up to and
4    including $25,000,000;
5        22.5% of annual adjusted gross receipts in excess of
6    $25,000,000 but not exceeding $50,000,000;
7        27.5% of annual adjusted gross receipts in excess of
8    $50,000,000 but not exceeding $75,000,000;
9        32.5% of annual adjusted gross receipts in excess of
10    $75,000,000 but not exceeding $100,000,000;
11        37.5% of annual adjusted gross receipts in excess of
12    $100,000,000 but not exceeding $150,000,000;
13        45% of annual adjusted gross receipts in excess of
14    $150,000,000 but not exceeding $200,000,000;
15        50% of annual adjusted gross receipts in excess of
16    $200,000,000.
17    The privilege tax for table games shall be at the
18following rates:
19        15% of annual adjusted gross receipts up to and
20    including $25,000,000;
21        20% of annual adjusted gross receipts in excess of
22    $25,000,000.
23    For the imposition of the privilege tax in this subsection
24(a-5), amounts paid pursuant to item (1) of subsection (b) of
25Section 56 of the Illinois Horse Racing Act of 1975 shall not
26be included in the determination of adjusted gross receipts.

 

 

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1    (2) Beginning on the first day that an owners licensee
2under paragraph (1) of subsection (e-5) of Section 7 conducts
3gambling operations, either in a temporary facility or a
4permanent facility, a privilege tax is imposed on persons
5engaged in the business of conducting gambling operations
6under paragraph (1) of subsection (e-5) of Section 7, other
7than licensed managers conducting riverboat gambling
8operations on behalf of the State, based on the adjusted gross
9receipts received by such licensee from the gambling games
10authorized under this Act. The privilege tax for all gambling
11games other than table games, including, but not limited to,
12slot machines, video game of chance gambling, and electronic
13gambling games shall be at the following rates:
14        12% of annual adjusted gross receipts up to and
15    including $25,000,000 to the State and 10.5% of annual
16    adjusted gross receipts up to and including $25,000,000 to
17    the City of Chicago;
18        16% of annual adjusted gross receipts in excess of
19    $25,000,000 but not exceeding $50,000,000 to the State and
20    14% of annual adjusted gross receipts in excess of
21    $25,000,000 but not exceeding $50,000,000 to the City of
22    Chicago;
23        20.1% of annual adjusted gross receipts in excess of
24    $50,000,000 but not exceeding $75,000,000 to the State and
25    17.4% of annual adjusted gross receipts in excess of
26    $50,000,000 but not exceeding $75,000,000 to the City of

 

 

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1    Chicago;
2        21.4% of annual adjusted gross receipts in excess of
3    $75,000,000 but not exceeding $100,000,000 to the State
4    and 18.6% of annual adjusted gross receipts in excess of
5    $75,000,000 but not exceeding $100,000,000 to the City of
6    Chicago;
7        22.7% of annual adjusted gross receipts in excess of
8    $100,000,000 but not exceeding $150,000,000 to the State
9    and 19.8% of annual adjusted gross receipts in excess of
10    $100,000,000 but not exceeding $150,000,000 to the City of
11    Chicago;
12        24.1% of annual adjusted gross receipts in excess of
13    $150,000,000 but not exceeding $225,000,000 to the State
14    and 20.9% of annual adjusted gross receipts in excess of
15    $150,000,000 but not exceeding $225,000,000 to the City of
16    Chicago;
17        26.8% of annual adjusted gross receipts in excess of
18    $225,000,000 but not exceeding $1,000,000,000 to the State
19    and 23.2% of annual adjusted gross receipts in excess of
20    $225,000,000 but not exceeding $1,000,000,000 to the City
21    of Chicago;
22        40% of annual adjusted gross receipts in excess of
23    $1,000,000,000 to the State and 34.7% of annual gross
24    receipts in excess of $1,000,000,000 to the City of
25    Chicago.
26    The privilege tax for table games shall be at the

 

 

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1following rates:
2        8.1% of annual adjusted gross receipts up to and
3    including $25,000,000 to the State and 6.9% of annual
4    adjusted gross receipts up to and including $25,000,000 to
5    the City of Chicago;
6        10.7% of annual adjusted gross receipts in excess of
7    $25,000,000 but not exceeding $75,000,000 to the State and
8    9.3% of annual adjusted gross receipts in excess of
9    $25,000,000 but not exceeding $75,000,000 to the City of
10    Chicago;
11        11.2% of annual adjusted gross receipts in excess of
12    $75,000,000 but not exceeding $175,000,000 to the State
13    and 9.8% of annual adjusted gross receipts in excess of
14    $75,000,000 but not exceeding $175,000,000 to the City of
15    Chicago;
16        13.5% of annual adjusted gross receipts in excess of
17    $175,000,000 but not exceeding $225,000,000 to the State
18    and 11.5% of annual adjusted gross receipts in excess of
19    $175,000,000 but not exceeding $225,000,000 to the City of
20    Chicago;
21        15.1% of annual adjusted gross receipts in excess of
22    $225,000,000 but not exceeding $275,000,000 to the State
23    and 12.9% of annual adjusted gross receipts in excess of
24    $225,000,000 but not exceeding $275,000,000 to the City of
25    Chicago;
26        16.2% of annual adjusted gross receipts in excess of

 

 

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1    $275,000,000 but not exceeding $375,000,000 to the State
2    and 13.8% of annual adjusted gross receipts in excess of
3    $275,000,000 but not exceeding $375,000,000 to the City of
4    Chicago;
5        18.9% of annual adjusted gross receipts in excess of
6    $375,000,000 to the State and 16.1% of annual gross
7    receipts in excess of $375,000,000 to the City of Chicago.
8    For the imposition of the privilege tax in this subsection
9(a-5), amounts paid pursuant to item (1) of subsection (b) of
10Section 56 of the Illinois Horse Racing Act of 1975 shall not
11be included in the determination of adjusted gross receipts.
12    Notwithstanding the provisions of this subsection (a-5),
13for the first 10 years that the privilege tax is imposed under
14this subsection (a-5), the privilege tax shall be imposed on
15the modified annual adjusted gross receipts of a riverboat or
16casino conducting gambling operations in the City of East St.
17Louis, unless:
18        (1) the riverboat or casino fails to employ at least
19    450 people , except no minimum employment shall be
20    required during 2020 and 2021 or during periods that the
21    riverboat or casino is closed on orders of State officials
22    for public health emergencies or other emergencies not
23    caused by the riverboat or casino;
24        (2) the riverboat or casino fails to maintain
25    operations in a manner consistent with this Act or is not a
26    viable riverboat or casino subject to the approval of the

 

 

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1    Board; or
2        (3) the owners licensee is not an entity in which
3    employees participate in an employee stock ownership plan
4    or in which the owners licensee sponsors a 401(k)
5    retirement plan and makes a matching employer contribution
6    equal to at least one-quarter of the first 12% or one-half
7    of the first 6% of each participating employee's
8    contribution, not to exceed any limitations under federal
9    laws and regulations.
10    As used in this subsection (a-5), "modified annual
11adjusted gross receipts" means:
12        (A) for calendar year 2020, the annual adjusted gross
13    receipts for the current year minus the difference between
14    an amount equal to the average annual adjusted gross
15    receipts from a riverboat or casino conducting gambling
16    operations in the City of East St. Louis for 2014, 2015,
17    2016, 2017, and 2018 and the annual adjusted gross
18    receipts for 2018;
19        (B) for calendar year 2021, the annual adjusted gross
20    receipts for the current year minus the difference between
21    an amount equal to the average annual adjusted gross
22    receipts from a riverboat or casino conducting gambling
23    operations in the City of East St. Louis for 2014, 2015,
24    2016, 2017, and 2018 and the annual adjusted gross
25    receipts for 2019; and
26        (C) for calendar years 2022 through 2029, the annual

 

 

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1    adjusted gross receipts for the current year minus the
2    difference between an amount equal to the average annual
3    adjusted gross receipts from a riverboat or casino
4    conducting gambling operations in the City of East St.
5    Louis for 3 years preceding the current year and the
6    annual adjusted gross receipts for the immediately
7    preceding year.
8    (a-6) From June 28, 2019 (the effective date of Public Act
9101-31) until June 30, 2023, an owners licensee that conducted
10gambling operations prior to January 1, 2011 shall receive a
11dollar-for-dollar credit against the tax imposed under this
12Section for any renovation or construction costs paid by the
13owners licensee, but in no event shall the credit exceed
14$2,000,000.
15    Additionally, from June 28, 2019 (the effective date of
16Public Act 101-31) until December 31, 2022, an owners licensee
17that (i) is located within 15 miles of the Missouri border, and
18(ii) has at least 3 riverboats, casinos, or their equivalent
19within a 45-mile radius, may be authorized to relocate to a new
20location with the approval of both the unit of local
21government designated as the home dock and the Board, so long
22as the new location is within the same unit of local government
23and no more than 3 miles away from its original location. Such
24owners licensee shall receive a credit against the tax imposed
25under this Section equal to 8% of the total project costs, as
26approved by the Board, for any renovation or construction

 

 

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1costs paid by the owners licensee for the construction of the
2new facility, provided that the new facility is operational by
3July 1, 2022. In determining whether or not to approve a
4relocation, the Board must consider the extent to which the
5relocation will diminish the gaming revenues received by other
6Illinois gaming facilities.
7    (a-7) Beginning in the initial adjustment year and through
8the final adjustment year, if the total obligation imposed
9pursuant to either subsection (a-5) or (a-6) will result in an
10owners licensee receiving less after-tax adjusted gross
11receipts than it received in calendar year 2018, then the
12total amount of privilege taxes that the owners licensee is
13required to pay for that calendar year shall be reduced to the
14extent necessary so that the after-tax adjusted gross receipts
15in that calendar year equals the after-tax adjusted gross
16receipts in calendar year 2018, but the privilege tax
17reduction shall not exceed the annual adjustment cap. If
18pursuant to this subsection (a-7), the total obligation
19imposed pursuant to either subsection (a-5) or (a-6) shall be
20reduced, then the owners licensee shall not receive a refund
21from the State at the end of the subject calendar year but
22instead shall be able to apply that amount as a credit against
23any payments it owes to the State in the following calendar
24year to satisfy its total obligation under either subsection
25(a-5) or (a-6). The credit for the final adjustment year shall
26occur in the calendar year following the final adjustment

 

 

10200HB3136sam004- 14 -LRB102 14595 AMC 30336 a

1year.
2    If an owners licensee that conducted gambling operations
3prior to January 1, 2019 expands its riverboat or casino,
4including, but not limited to, with respect to its gaming
5floor, additional non-gaming amenities such as restaurants,
6bars, and hotels and other additional facilities, and incurs
7construction and other costs related to such expansion from
8June 28, 2019 (the effective date of Public Act 101-31) until
9June 28, 2024 (the 5th anniversary of the effective date of
10Public Act 101-31), then for each $15,000,000 spent for any
11such construction or other costs related to expansion paid by
12the owners licensee, the final adjustment year shall be
13extended by one year and the annual adjustment cap shall
14increase by 0.2% of adjusted gross receipts during each
15calendar year until and including the final adjustment year.
16No further modifications to the final adjustment year or
17annual adjustment cap shall be made after $75,000,000 is
18incurred in construction or other costs related to expansion
19so that the final adjustment year shall not extend beyond the
209th calendar year after the initial adjustment year, not
21including the initial adjustment year, and the annual
22adjustment cap shall not exceed 4% of adjusted gross receipts
23in a particular calendar year. Construction and other costs
24related to expansion shall include all project related costs,
25including, but not limited to, all hard and soft costs,
26financing costs, on or off-site ground, road or utility work,

 

 

10200HB3136sam004- 15 -LRB102 14595 AMC 30336 a

1cost of gaming equipment and all other personal property,
2initial fees assessed for each incremental gaming position,
3and the cost of incremental land acquired for such expansion.
4Soft costs shall include, but not be limited to, legal fees,
5architect, engineering and design costs, other consultant
6costs, insurance cost, permitting costs, and pre-opening costs
7related to the expansion, including, but not limited to, any
8of the following: marketing, real estate taxes, personnel,
9training, travel and out-of-pocket expenses, supply,
10inventory, and other costs, and any other project related soft
11costs.
12    To be eligible for the tax credits in subsection (a-6),
13all construction contracts shall include a requirement that
14the contractor enter into a project labor agreement with the
15building and construction trades council with geographic
16jurisdiction of the location of the proposed gaming facility.
17    Notwithstanding any other provision of this subsection
18(a-7), this subsection (a-7) does not apply to an owners
19licensee unless such owners licensee spends at least
20$15,000,000 on construction and other costs related to its
21expansion, excluding the initial fees assessed for each
22incremental gaming position.
23    This subsection (a-7) does not apply to owners licensees
24authorized pursuant to subsection (e-5) of Section 7 of this
25Act.
26    For purposes of this subsection (a-7):

 

 

10200HB3136sam004- 16 -LRB102 14595 AMC 30336 a

1    "Building and construction trades council" means any
2organization representing multiple construction entities that
3are monitoring or attentive to compliance with public or
4workers' safety laws, wage and hour requirements, or other
5statutory requirements or that are making or maintaining
6collective bargaining agreements.
7    "Initial adjustment year" means the year commencing on
8January 1 of the calendar year immediately following the
9earlier of the following:
10        (1) the commencement of gambling operations, either in
11    a temporary or permanent facility, with respect to the
12    owners license authorized under paragraph (1) of
13    subsection (e-5) of Section 7 of this Act; or
14        (2) June 28, 2021 (24 months after the effective date
15    of Public Act 101-31);
16provided the initial adjustment year shall not commence
17earlier than June 28, 2020 (12 months after the effective date
18of Public Act 101-31).
19    "Final adjustment year" means the 2nd calendar year after
20the initial adjustment year, not including the initial
21adjustment year, and as may be extended further as described
22in this subsection (a-7).
23    "Annual adjustment cap" means 3% of adjusted gross
24receipts in a particular calendar year, and as may be
25increased further as otherwise described in this subsection
26(a-7).

 

 

10200HB3136sam004- 17 -LRB102 14595 AMC 30336 a

1    (a-8) Riverboat gambling operations conducted by a
2licensed manager on behalf of the State are not subject to the
3tax imposed under this Section.
4    (a-9) Beginning on January 1, 2020, the calculation of
5gross receipts or adjusted gross receipts, for the purposes of
6this Section, for a riverboat, a casino, or an organization
7gaming facility shall not include the dollar amount of
8non-cashable vouchers, coupons, and electronic promotions
9redeemed by wagerers upon the riverboat, in the casino, or in
10the organization gaming facility up to and including an amount
11not to exceed 20% of a riverboat's, a casino's, or an
12organization gaming facility's adjusted gross receipts.
13    The Illinois Gaming Board shall submit to the General
14Assembly a comprehensive report no later than March 31, 2023
15detailing, at a minimum, the effect of removing non-cashable
16vouchers, coupons, and electronic promotions from this
17calculation on net gaming revenues to the State in calendar
18years 2020 through 2022, the increase or reduction in wagerers
19as a result of removing non-cashable vouchers, coupons, and
20electronic promotions from this calculation, the effect of the
21tax rates in subsection (a-5) on net gaming revenues to this
22State, and proposed modifications to the calculation.
23    (a-10) The taxes imposed by this Section shall be paid by
24the licensed owner or the organization gaming licensee to the
25Board not later than 5:00 o'clock p.m. of the day after the day
26when the wagers were made.

 

 

10200HB3136sam004- 18 -LRB102 14595 AMC 30336 a

1    (a-15) If the privilege tax imposed under subsection (a-3)
2is no longer imposed pursuant to item (i) of the last paragraph
3of subsection (a-3), then by June 15 of each year, each owners
4licensee, other than an owners licensee that admitted
51,000,000 persons or fewer in calendar year 2004, must, in
6addition to the payment of all amounts otherwise due under
7this Section, pay to the Board a reconciliation payment in the
8amount, if any, by which the licensed owner's base amount
9exceeds the amount of net privilege tax paid by the licensed
10owner to the Board in the then current State fiscal year. A
11licensed owner's net privilege tax obligation due for the
12balance of the State fiscal year shall be reduced up to the
13total of the amount paid by the licensed owner in its June 15
14reconciliation payment. The obligation imposed by this
15subsection (a-15) is binding on any person, firm, corporation,
16or other entity that acquires an ownership interest in any
17such owners license. The obligation imposed under this
18subsection (a-15) terminates on the earliest of: (i) July 1,
192007, (ii) the first day after August 23, 2005 (the effective
20date of Public Act 94-673) this amendatory Act of the 94th
21General Assembly that riverboat gambling operations are
22conducted pursuant to a dormant license, (iii) the first day
23that riverboat gambling operations are conducted under the
24authority of an owners license that is in addition to the 10
25owners licenses initially authorized under this Act, or (iv)
26the first day that a licensee under the Illinois Horse Racing

 

 

10200HB3136sam004- 19 -LRB102 14595 AMC 30336 a

1Act of 1975 conducts gaming operations with slot machines or
2other electronic gaming devices. The Board must reduce the
3obligation imposed under this subsection (a-15) by an amount
4the Board deems reasonable for any of the following reasons:
5(A) an act or acts of God, (B) an act of bioterrorism or
6terrorism or a bioterrorism or terrorism threat that was
7investigated by a law enforcement agency, or (C) a condition
8beyond the control of the owners licensee that does not result
9from any act or omission by the owners licensee or any of its
10agents and that poses a hazardous threat to the health and
11safety of patrons. If an owners licensee pays an amount in
12excess of its liability under this Section, the Board shall
13apply the overpayment to future payments required under this
14Section.
15    For purposes of this subsection (a-15):
16    "Act of God" means an incident caused by the operation of
17an extraordinary force that cannot be foreseen, that cannot be
18avoided by the exercise of due care, and for which no person
19can be held liable.
20    "Base amount" means the following:
21        For a riverboat in Alton, $31,000,000.
22        For a riverboat in East Peoria, $43,000,000.
23        For the Empress riverboat in Joliet, $86,000,000.
24        For a riverboat in Metropolis, $45,000,000.
25        For the Harrah's riverboat in Joliet, $114,000,000.
26        For a riverboat in Aurora, $86,000,000.

 

 

10200HB3136sam004- 20 -LRB102 14595 AMC 30336 a

1        For a riverboat in East St. Louis, $48,500,000.
2        For a riverboat in Elgin, $198,000,000.
3    "Dormant license" has the meaning ascribed to it in
4subsection (a-3).
5    "Net privilege tax" means all privilege taxes paid by a
6licensed owner to the Board under this Section, less all
7payments made from the State Gaming Fund pursuant to
8subsection (b) of this Section.
9    The changes made to this subsection (a-15) by Public Act
1094-839 are intended to restate and clarify the intent of
11Public Act 94-673 with respect to the amount of the payments
12required to be made under this subsection by an owners
13licensee to the Board.
14    (b) From the tax revenue from riverboat or casino gambling
15deposited in the State Gaming Fund under this Section, an
16amount equal to 5% of adjusted gross receipts generated by a
17riverboat or a casino, other than a riverboat or casino
18designated in paragraph (1), (3), or (4) of subsection (e-5)
19of Section 7, shall be paid monthly, subject to appropriation
20by the General Assembly, to the unit of local government in
21which the casino is located or that is designated as the home
22dock of the riverboat. Notwithstanding anything to the
23contrary, beginning on the first day that an owners licensee
24under paragraph (1), (2), (3), (4), (5), or (6) of subsection
25(e-5) of Section 7 conducts gambling operations, either in a
26temporary facility or a permanent facility, and for 2 years

 

 

10200HB3136sam004- 21 -LRB102 14595 AMC 30336 a

1thereafter, a unit of local government designated as the home
2dock of a riverboat whose license was issued before January 1,
32019, other than a riverboat conducting gambling operations in
4the City of East St. Louis, shall not receive less under this
5subsection (b) than the amount the unit of local government
6received under this subsection (b) in calendar year 2018.
7Notwithstanding anything to the contrary and because the City
8of East St. Louis is a financially distressed city, beginning
9on the first day that an owners licensee under paragraph (1),
10(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
11conducts gambling operations, either in a temporary facility
12or a permanent facility, and for 10 years thereafter, a unit of
13local government designated as the home dock of a riverboat
14conducting gambling operations in the City of East St. Louis
15shall not receive less under this subsection (b) than the
16amount the unit of local government received under this
17subsection (b) in calendar year 2018.
18    From the tax revenue deposited in the State Gaming Fund
19pursuant to riverboat or casino gambling operations conducted
20by a licensed manager on behalf of the State, an amount equal
21to 5% of adjusted gross receipts generated pursuant to those
22riverboat or casino gambling operations shall be paid monthly,
23subject to appropriation by the General Assembly, to the unit
24of local government that is designated as the home dock of the
25riverboat upon which those riverboat gambling operations are
26conducted or in which the casino is located.

 

 

10200HB3136sam004- 22 -LRB102 14595 AMC 30336 a

1    From the tax revenue from riverboat or casino gambling
2deposited in the State Gaming Fund under this Section, an
3amount equal to 5% of the adjusted gross receipts generated by
4a riverboat designated in paragraph (3) of subsection (e-5) of
5Section 7 shall be divided and remitted monthly, subject to
6appropriation, as follows: 70% to Waukegan, 10% to Park City,
715% to North Chicago, and 5% to Lake County.
8    From the tax revenue from riverboat or casino gambling
9deposited in the State Gaming Fund under this Section, an
10amount equal to 5% of the adjusted gross receipts generated by
11a riverboat designated in paragraph (4) of subsection (e-5) of
12Section 7 shall be remitted monthly, subject to appropriation,
13as follows: 70% to the City of Rockford, 5% to the City of
14Loves Park, 5% to the Village of Machesney, and 20% to
15Winnebago County.
16    From the tax revenue from riverboat or casino gambling
17deposited in the State Gaming Fund under this Section, an
18amount equal to 5% of the adjusted gross receipts generated by
19a riverboat designated in paragraph (5) of subsection (e-5) of
20Section 7 shall be remitted monthly, subject to appropriation,
21as follows: 2% to the unit of local government in which the
22riverboat or casino is located, and 3% shall be distributed:
23(A) in accordance with a regional capital development plan
24entered into by the following communities: Village of Beecher,
25City of Blue Island, Village of Burnham, City of Calumet City,
26Village of Calumet Park, City of Chicago Heights, City of

 

 

10200HB3136sam004- 23 -LRB102 14595 AMC 30336 a

1Country Club Hills, Village of Crestwood, Village of Crete,
2Village of Dixmoor, Village of Dolton, Village of East Hazel
3Crest, Village of Flossmoor, Village of Ford Heights, Village
4of Glenwood, City of Harvey, Village of Hazel Crest, Village
5of Homewood, Village of Lansing, Village of Lynwood, City of
6Markham, Village of Matteson, Village of Midlothian, Village
7of Monee, City of Oak Forest, Village of Olympia Fields,
8Village of Orland Hills, Village of Orland Park, City of Palos
9Heights, Village of Park Forest, Village of Phoenix, Village
10of Posen, Village of Richton Park, Village of Riverdale,
11Village of Robbins, Village of Sauk Village, Village of South
12Chicago Heights, Village of South Holland, Village of Steger,
13Village of Thornton, Village of Tinley Park, Village of
14University Park, and Village of Worth; or (B) if no regional
15capital development plan exists, equally among the communities
16listed in item (A) to be used for capital expenditures or
17public pension payments, or both.
18    Units of local government may refund any portion of the
19payment that they receive pursuant to this subsection (b) to
20the riverboat or casino.
21    (b-4) Beginning on the first day the licensee under
22paragraph (5) of subsection (e-5) of Section 7 conducts
23gambling operations, either in a temporary facility or a
24permanent facility, and ending on July 31, 2042, from the tax
25revenue deposited in the State Gaming Fund under this Section,
26$5,000,000 shall be paid annually, subject to appropriation,

 

 

10200HB3136sam004- 24 -LRB102 14595 AMC 30336 a

1to the host municipality of that owners licensee of a license
2issued or re-issued pursuant to Section 7.1 of this Act before
3January 1, 2012. Payments received by the host municipality
4pursuant to this subsection (b-4) may not be shared with any
5other unit of local government.
6    (b-5) Beginning on June 28, 2019 (the effective date of
7Public Act 101-31), from the tax revenue deposited in the
8State Gaming Fund under this Section, an amount equal to 3% of
9adjusted gross receipts generated by each organization gaming
10facility located outside Madison County shall be paid monthly,
11subject to appropriation by the General Assembly, to a
12municipality other than the Village of Stickney in which each
13organization gaming facility is located or, if the
14organization gaming facility is not located within a
15municipality, to the county in which the organization gaming
16facility is located, except as otherwise provided in this
17Section. From the tax revenue deposited in the State Gaming
18Fund under this Section, an amount equal to 3% of adjusted
19gross receipts generated by an organization gaming facility
20located in the Village of Stickney shall be paid monthly,
21subject to appropriation by the General Assembly, as follows:
2225% to the Village of Stickney, 5% to the City of Berwyn, 50%
23to the Town of Cicero, and 20% to the Stickney Public Health
24District.
25    From the tax revenue deposited in the State Gaming Fund
26under this Section, an amount equal to 5% of adjusted gross

 

 

10200HB3136sam004- 25 -LRB102 14595 AMC 30336 a

1receipts generated by an organization gaming facility located
2in the City of Collinsville shall be paid monthly, subject to
3appropriation by the General Assembly, as follows: 30% to the
4City of Alton, 30% to the City of East St. Louis, and 40% to
5the City of Collinsville.
6    Municipalities and counties may refund any portion of the
7payment that they receive pursuant to this subsection (b-5) to
8the organization gaming facility.
9    (b-6) Beginning on June 28, 2019 (the effective date of
10Public Act 101-31), from the tax revenue deposited in the
11State Gaming Fund under this Section, an amount equal to 2% of
12adjusted gross receipts generated by an organization gaming
13facility located outside Madison County shall be paid monthly,
14subject to appropriation by the General Assembly, to the
15county in which the organization gaming facility is located
16for the purposes of its criminal justice system or health care
17system.
18    Counties may refund any portion of the payment that they
19receive pursuant to this subsection (b-6) to the organization
20gaming facility.
21    (b-7) From the tax revenue from the organization gaming
22licensee located in one of the following townships of Cook
23County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
24Worth, an amount equal to 5% of the adjusted gross receipts
25generated by that organization gaming licensee shall be
26remitted monthly, subject to appropriation, as follows: 2% to

 

 

10200HB3136sam004- 26 -LRB102 14595 AMC 30336 a

1the unit of local government in which the organization gaming
2licensee is located, and 3% shall be distributed: (A) in
3accordance with a regional capital development plan entered
4into by the following communities: Village of Beecher, City of
5Blue Island, Village of Burnham, City of Calumet City, Village
6of Calumet Park, City of Chicago Heights, City of Country Club
7Hills, Village of Crestwood, Village of Crete, Village of
8Dixmoor, Village of Dolton, Village of East Hazel Crest,
9Village of Flossmoor, Village of Ford Heights, Village of
10Glenwood, City of Harvey, Village of Hazel Crest, Village of
11Homewood, Village of Lansing, Village of Lynwood, City of
12Markham, Village of Matteson, Village of Midlothian, Village
13of Monee, City of Oak Forest, Village of Olympia Fields,
14Village of Orland Hills, Village of Orland Park, City of Palos
15Heights, Village of Park Forest, Village of Phoenix, Village
16of Posen, Village of Richton Park, Village of Riverdale,
17Village of Robbins, Village of Sauk Village, Village of South
18Chicago Heights, Village of South Holland, Village of Steger,
19Village of Thornton, Village of Tinley Park, Village of
20University Park, and Village of Worth; or (B) if no regional
21capital development plan exists, equally among the communities
22listed in item (A) to be used for capital expenditures or
23public pension payments, or both.
24    (b-8) In lieu of the payments under subsection (b) of this
25Section, from the tax revenue deposited in the State Gaming
26Fund pursuant to riverboat or casino gambling operations

 

 

10200HB3136sam004- 27 -LRB102 14595 AMC 30336 a

1conducted by an owners licensee under paragraph (1) of
2subsection (e-5) of Section 7, an amount equal to the tax
3revenue generated from the privilege tax imposed by paragraph
4(2) of subsection (a-5) that is to be paid to the City of
5Chicago shall be paid monthly, subject to appropriation by the
6General Assembly, as follows: (1) an amount equal to 0.5% of
7the annual adjusted gross receipts generated by the owners
8licensee under paragraph (1) of subsection (e-5) of Section 7
9to the home rule county in which the owners licensee is located
10for the purpose of enhancing the county's criminal justice
11system; and (2) the balance to the City of Chicago and shall be
12expended or obligated by the City of Chicago for pension
13payments in accordance with Public Act 99-506.
14    (c) Appropriations, as approved by the General Assembly,
15may be made from the State Gaming Fund to the Board (i) for the
16administration and enforcement of this Act and the Video
17Gaming Act, (ii) for distribution to the Illinois State Police
18and to the Department of Revenue for the enforcement of this
19Act and the Video Gaming Act, and (iii) to the Department of
20Human Services for the administration of programs to treat
21problem gambling, including problem gambling from sports
22wagering. The Board's annual appropriations request must
23separately state its funding needs for the regulation of
24gaming authorized under Section 7.7, riverboat gaming, casino
25gaming, video gaming, and sports wagering.
26    (c-2) An amount equal to 2% of the adjusted gross receipts

 

 

10200HB3136sam004- 28 -LRB102 14595 AMC 30336 a

1generated by an organization gaming facility located within a
2home rule county with a population of over 3,000,000
3inhabitants shall be paid, subject to appropriation from the
4General Assembly, from the State Gaming Fund to the home rule
5county in which the organization gaming licensee is located
6for the purpose of enhancing the county's criminal justice
7system.
8    (c-3) Appropriations, as approved by the General Assembly,
9may be made from the tax revenue deposited into the State
10Gaming Fund from organization gaming licensees pursuant to
11this Section for the administration and enforcement of this
12Act.
13    (c-4) After payments required under subsections (b),
14(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
15the tax revenue from organization gaming licensees deposited
16into the State Gaming Fund under this Section, all remaining
17amounts from organization gaming licensees shall be
18transferred into the Capital Projects Fund.
19    (c-5) (Blank).
20    (c-10) Each year the General Assembly shall appropriate
21from the General Revenue Fund to the Education Assistance Fund
22an amount equal to the amount paid into the Horse Racing Equity
23Fund pursuant to subsection (c-5) in the prior calendar year.
24    (c-15) After the payments required under subsections (b),
25(c), and (c-5) have been made, an amount equal to 2% of the
26adjusted gross receipts of (1) an owners licensee that

 

 

10200HB3136sam004- 29 -LRB102 14595 AMC 30336 a

1relocates pursuant to Section 11.2, (2) an owners licensee
2conducting riverboat gambling operations pursuant to an owners
3license that is initially issued after June 25, 1999, or (3)
4the first riverboat gambling operations conducted by a
5licensed manager on behalf of the State under Section 7.3,
6whichever comes first, shall be paid, subject to appropriation
7from the General Assembly, from the State Gaming Fund to each
8home rule county with a population of over 3,000,000
9inhabitants for the purpose of enhancing the county's criminal
10justice system.
11    (c-20) Each year the General Assembly shall appropriate
12from the General Revenue Fund to the Education Assistance Fund
13an amount equal to the amount paid to each home rule county
14with a population of over 3,000,000 inhabitants pursuant to
15subsection (c-15) in the prior calendar year.
16    (c-21) After the payments required under subsections (b),
17(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
18been made, an amount equal to 0.5% of the adjusted gross
19receipts generated by the owners licensee under paragraph (1)
20of subsection (e-5) of Section 7 shall be paid monthly,
21subject to appropriation from the General Assembly, from the
22State Gaming Fund to the home rule county in which the owners
23licensee is located for the purpose of enhancing the county's
24criminal justice system.
25    (c-22) After the payments required under subsections (b),
26(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and

 

 

10200HB3136sam004- 30 -LRB102 14595 AMC 30336 a

1(c-21) have been made, an amount equal to 2% of the adjusted
2gross receipts generated by the owners licensee under
3paragraph (5) of subsection (e-5) of Section 7 shall be paid,
4subject to appropriation from the General Assembly, from the
5State Gaming Fund to the home rule county in which the owners
6licensee is located for the purpose of enhancing the county's
7criminal justice system.
8    (c-25) From July 1, 2013 and each July 1 thereafter
9through July 1, 2019, $1,600,000 shall be transferred from the
10State Gaming Fund to the Chicago State University Education
11Improvement Fund.
12    On July 1, 2020 and each July 1 thereafter, $3,000,000
13shall be transferred from the State Gaming Fund to the Chicago
14State University Education Improvement Fund.
15    (c-30) On July 1, 2013 or as soon as possible thereafter,
16$92,000,000 shall be transferred from the State Gaming Fund to
17the School Infrastructure Fund and $23,000,000 shall be
18transferred from the State Gaming Fund to the Horse Racing
19Equity Fund.
20    (c-35) Beginning on July 1, 2013, in addition to any
21amount transferred under subsection (c-30) of this Section,
22$5,530,000 shall be transferred monthly from the State Gaming
23Fund to the School Infrastructure Fund.
24    (d) From time to time, through June 30, 2021, the Board
25shall transfer the remainder of the funds generated by this
26Act into the Education Assistance Fund.

 

 

10200HB3136sam004- 31 -LRB102 14595 AMC 30336 a

1    (d-5) Beginning on July 1, 2021, on the last day of each
2month, or as soon thereafter as possible, after all the
3required expenditures, distributions, and transfers have been
4made from the State Gaming Fund for the month pursuant to
5subsections (b) through (c-35), at the direction of the Board,
6the Comptroller shall direct and the Treasurer shall transfer
7$22,500,000, along with any deficiencies in such amounts from
8prior months in the same fiscal year, from the State Gaming
9Fund to the Education Assistance Fund; then, at the direction
10of the Board, the Comptroller shall direct and the Treasurer
11shall transfer the remainder of the funds generated by this
12Act, if any, from the State Gaming Fund to the Capital Projects
13Fund.
14    (e) Nothing in this Act shall prohibit the unit of local
15government designated as the home dock of the riverboat from
16entering into agreements with other units of local government
17in this State or in other states to share its portion of the
18tax revenue.
19    (f) To the extent practicable, the Board shall administer
20and collect the wagering taxes imposed by this Section in a
21manner consistent with the provisions of Sections 4, 5, 5a,
225b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
23the Retailers' Occupation Tax Act and Section 3-7 of the
24Uniform Penalty and Interest Act.
25(Source: P.A. 101-31, Article 25, Section 25-910, eff.
266-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;

 

 

10200HB3136sam004- 32 -LRB102 14595 AMC 30336 a

1101-648, eff. 6-30-20; 102-16, eff. 6-17-21; 102-538, eff.
28-20-21; revised 10-14-21.)"; and
 
3on page 81, line 2, by replacing "Section" with "Act"; and
 
4on page 82, lines 22 and 23, by replacing "on or before
5November 1, 2021" with "before November 1, 2021"; and
 
6on page 85, line 20, by replacing "county" with
7"municipality".