Illinois General Assembly - Illinois Compiled Statutes

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230 ILCS 20/5

(230 ILCS 20/5) (from Ch. 120, par. 1055)

Sec. 5. Payments; returns.

There shall be paid to the Department of Revenue 5% of the
gross proceeds of any pull tabs and jar games conducted
under this Act.  Such payments shall be made 4 times per year, between the
first and the 20th day of April, July, October and January.  Accompanying each payment shall
be a return, on forms prescribed by the Department of Revenue.  Failure to
submit either the payment or the return

within the specified time shall
result in suspension or revocation of the license. Tax returns filed pursuant to this Act shall not be confidential and shall be available for public inspection.  All payments made to the
Department of Revenue under this Act shall be deposited as follows:

(a) 50% shall be deposited in the Common School Fund;

and

(b) 50% shall be deposited in the Illinois Gaming Law

Enforcement Fund. Of the monies deposited in the Illinois Gaming Law Enforcement Fund under this Section, the General Assembly shall appropriate two-thirds to the Department of Revenue, Illinois State Police and the Office of the Attorney General for State law enforcement purposes, and one-third shall be appropriated to the Department of Revenue for the purpose of distribution in the form of grants to counties or municipalities for law enforcement purposes.  The amounts of grants to counties or municipalities shall bear the same ratio as the number of licenses issued in counties or municipalities bears to the total number of licenses issued in the State. In computing the number of licenses issued in a county, licenses issued for locations within a municipality's boundaries shall be excluded.

The provisions of Sections 4, 5,
5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and
12 of the Retailers' Occupation Tax Act, and Section 3-7
of the Uniform Penalty and Interest Act, which are not inconsistent
with this Act shall apply, as far as practicable, to the subject matter
of this Act to the same extent as if such provisions were included in this
Act.  For the purposes of this Act, references in such incorporated Sections
of the Retailers' Occupation Tax Act to retailers, sellers or persons
engaged in the business of selling tangible personal property means persons
engaged in conducting pull tabs and jar games and references in such
incorporated Sections of the Retailers' Occupation Tax Act to sales of
tangible personal property mean the conducting of pull tabs and jar games
and the making of charges for participating in such drawings.

If any payment provided for in this Section exceeds the taxpayer's liabilities under this Act, as shown on an original return, the taxpayer may credit such excess payment against liability subsequently to be remitted to the Department under this Act, in accordance with reasonable rules adopted by the Department.

(Source: P.A. 102-538, eff. 8-20-21.)