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92_HB0588
LRB9201540LDpr
1 AN ACT in relation to bingo games.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Bingo License and Tax Act is amended by
5 changing Section 3 as follows:
6 (230 ILCS 25/3) (from Ch. 120, par. 1103)
7 Sec. 3. Report. There shall be delivered paid to the
8 Department of Revenue, 5% of the gross proceeds of any game
9 of bingo conducted under the provision of this Act. Such
10 payments shall be made 4 times per year, between the first
11 and the 20th day of April, July, October, and January.
12 Payment must be by money order or certified check.
13 Accompanying each payment shall be a report, on forms
14 provided by the Department of Revenue, listing the number of
15 games conducted, the gross income derived and such other
16 information as the Department of Revenue may require.
17 Failure to submit either the payment or the report within the
18 specified time may result in suspension or revocation of the
19 license.
20 The provisions of Section 2a of the Retailers' Occupation
21 Tax Act pertaining to the furnishing of a bond or other
22 security are incorporated by reference into this Act and are
23 applicable to licensees under this Act as a precondition of
24 obtaining a license under this Act. The Department shall
25 establish by rule the standards and criteria it will use in
26 determining whether to require the furnishing of a bond or
27 other security, the amount of such bond or other security,
28 whether to require the furnishing of an additional bond or
29 other security by a licensee, and the amount of such
30 additional bond or other security. Such standards and
31 criteria may include payment history, general financial
-2- LRB9201540LDpr
1 condition or other factors which may pose risks to insuring
2 the payment to the Department of Revenue, of applicable
3 taxes. Such rulemaking is subject to the provisions of the
4 Illinois Administrative Procedure Act. The provisions of
5 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act
7 which are not inconsistent with this Act, and Section 3-7 of
8 the Uniform Penalty and Interest Act shall apply, as far as
9 practicable, to the subject matter of this Act to the same
10 extent as if such provisions were included in this Act. Tax
11 returns filed pursuant to this Act shall not be confidential
12 and shall be available for public inspection. For the
13 purposes of this Act, references in such incorporated
14 Sections of the Retailers' Occupation Tax Act to retailers,
15 sellers or persons engaged in the business of selling
16 tangible personal property means persons engaged in
17 conducting bingo games, and references in such incorporated
18 Sections of the Retailers' Occupation Tax Act to sales of
19 tangible personal property mean the conducting of bingo games
20 and the making of charges for playing such games.
21 One-half of all of the sums collected under this Section
22 shall be deposited into the Mental Health Fund and 1/2 of all
23 of the sums collected under this Section shall be deposited
24 in the Common School Fund.
25 (Source: P.A. 87-205; 87-895.)
26 Section 99. Effective date. This Act takes effect July
27 1, 2001.