SR0303LRB102 18487 MST 26640 r


2    WHEREAS, COVID-19 created unprecedented circumstances that
3changed the lives of all Illinoisans; and
4    WHEREAS, Changes in consumer behavior are likely to
5continue after the virus has run its course; and
6    WHEREAS, The COVID-19 pandemic made many Illinoisans wary
7of leaving their homes for nonessential activities and forced
8many casinos to close their doors for the safety of their
9patrons and employees; and
10    WHEREAS, Internet gaming is partially immune to pandemics
11due to the remote nature of this type of gaming; and
12    WHEREAS, States with legal and available internet gaming,
13such as New Jersey, Pennsylvania, and Delaware, were able to
14generate revenue during the COVID-19 pandemic; and
15    WHEREAS, Nationwide, in the few states that offer it,
16internet gaming earned approximately $402.7 million in gross
17gaming revenue during the second quarter of 2020, a more
18productive quarter than national sports betting operations
19have had to date, according to the American Gaming
20Association; and



SR0303- 2 -LRB102 18487 MST 26640 r

1    WHEREAS, An internet gaming law in Illinois that permits
2online table games, slots, and poker with consumer safeguards,
3a privilege tax on the adjusted gross gaming revenue wagered
4on internet gaming platforms, and licensing fees has the
5potential to increase revenue to the State during the COVID-19
6pandemic; therefore, be it
8ASSEMBLY OF THE STATE OF ILLINOIS, that on or before October 1,
92021 the Commission on Government Forecasting and
10Accountability is urged to deliver a report to the Illinois
11Senate that includes, at a minimum, detailed estimates of the
12revenue that could have been generated through a privilege tax
13if Illinois had implemented internet gaming beginning February
1428, 2020; and be it further
15    RESOLVED, The report should include, at a minimum,
16estimates of revenue that could be generated with a privilege
17tax imposed on the adjusted gross gaming revenue wagered on
18internet gaming platforms at the following rates:
19        (a) 12%;
20        (b) 15%;
21        (c) 16%; and
22        (d) 15% of the adjusted gross revenue up to and
23    including $25 million and 20% of the adjusted gross



SR0303- 3 -LRB102 18487 MST 26640 r

1    revenue in excess of $25 million; and be it further
2    RESOLVED, That the definition of adjusted gross revenue
3used in the report should include the total of all sums
4actually received by an Internet gaming licensee from Internet
5gaming operations excluding free play and any promotional
6credits, less the total of all sums actually paid out as
7winnings to patrons, which includes the cash equivalent of any
8merchandise or thing of value awarded as a prize; and be it
10    RESOLVED, That the report should provide additional
11revenue estimates where the definition of adjusted gross
12revenue excludes the dollar amount of non-cashable vouchers,
13coupons, or promotions redeemed by participants on an Internet
14gaming platform; and be it further
15    RESOLVED, That a suitable copy of this resolution be
16delivered to the Commission on Government Forecasting and