Bill Amendment: IL HB2608 | 2017-2018 | 100th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: LGDF-CONTINUING APPROP

Status: 2019-01-08 - Session Sine Die [HB2608 Detail]

Download: Illinois-2017-HB2608-House_Amendment_001.html

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Rep. Martin J. Moylan

Filed: 3/14/2017

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AMENDMENT TO HOUSE BILL 2608
AMENDMENT NO. ______. Amend House Bill 2608 by replacing
everything after the enacting clause with the following:
"Section 5. The State Finance Act is amended by changing
Section 6z-17 as follows:
(30 ILCS 105/6z-17) (from Ch. 127, par. 142z-17)
Sec. 6z-17. State and Local Sales Tax Reform Fund.
(a) After deducting the amount transferred to the Tax
Compliance and Administration Fund under subsection (b), of the
money paid into the State and Local Sales Tax Reform Fund: (i)
subject to appropriation to the Department of Revenue,
Municipalities having 1,000,000 or more inhabitants shall
receive 20% and may expend such amount to fund and establish a
program for developing and coordinating public and private
resources targeted to meet the affordable housing needs of
low-income and very low-income households within such

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municipality, (ii) 10% shall be transferred into the Regional
Transportation Authority Occupation and Use Tax Replacement
Fund, a special fund in the State treasury which is hereby
created, (iii) until July 1, 2013, subject to appropriation to
the Department of Transportation, the Madison County Mass
Transit District shall receive .6%, and beginning on July 1,
2013, subject to appropriation to the Department of Revenue,
0.6% shall be distributed each month out of the Fund to the
Madison County Mass Transit District, (iv) the following
amounts, plus any cumulative deficiency in such transfers for
prior months, shall be transferred monthly into the Build
Illinois Fund and credited to the Build Illinois Bond Account
therein:
Fiscal Year Amount
1990 $2,700,000
1991 1,850,000
1992 2,750,000
1993 2,950,000
From Fiscal Year 1994 through Fiscal Year 2025 the transfer
shall total $3,150,000 monthly, plus any cumulative deficiency
in such transfers for prior months, and (v) the remainder of
the money paid into the State and Local Sales Tax Reform Fund
shall be transferred into the Local Government Distributive
Fund and, except for municipalities with 1,000,000 or more
inhabitants which shall receive no portion of such remainder,
shall be distributed, subject to appropriation, in the manner

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provided by Section 2 of "An Act in relation to State revenue
sharing with local government entities", approved July 31,
1969, as now or hereafter amended. Municipalities with more
than 50,000 inhabitants according to the 1980 U.S. Census and
located within the Metro East Mass Transit District receiving
funds pursuant to provision (v) of this paragraph may expend
such amounts to fund and establish a program for developing and
coordinating public and private resources targeted to meet the
affordable housing needs of low-income and very low-income
households within such municipality.
Absent an enacted appropriation in any State fiscal year,
this subsection shall constitute a continuing appropriation to
the Department of Revenue of all amounts necessary for the
purposes of making the transfers and distributions under this
subsection (a). If an appropriation to the Department of
Revenue of the amounts directed under this subsection is
enacted on or after July 1 of any calendar year, the continuing
appropriation shall discontinue for that State fiscal year, and
the enacted appropriation shall supersede. The appropriation
authority granted in this amendatory Act of the 100th General
Assembly shall be valid for State fiscal years beginning on or
after July 1, 2015.
(b) Beginning on the first day of the first calendar month
to occur on or after the effective date of this amendatory Act
of the 98th General Assembly, each month the Department of
Revenue shall certify to the State Comptroller and the State

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Treasurer, and the State Comptroller shall order transferred
and the State Treasurer shall transfer from the State and Local
Sales Tax Reform Fund to the Tax Compliance and Administration
Fund, an amount equal to 1/12 of 5% of 20% of the cash receipts
collected during the preceding fiscal year by the Audit Bureau
of the Department of Revenue under the Use Tax Act, the Service
Use Tax Act, the Service Occupation Tax Act, the Retailers'
Occupation Tax Act, and associated local occupation and use
taxes administered by the Department. The amount distributed
under subsection (a) each month shall first be reduced by the
amount transferred to the Tax Compliance and Administration
Fund under this subsection (b). Moneys transferred to the Tax
Compliance and Administration Fund under this subsection (b)
shall be used, subject to appropriation, to fund additional
auditors and compliance personnel at the Department of Revenue.
(Source: P.A. 98-44, eff. 6-28-13; 98-1098, eff. 8-26-14.)
Section 10. The Motor Fuel Tax Law is amended by changing
Section 8 as follows:
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in Section 8a, subdivision
(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
16 of Section 15, all money received by the Department under
this Act, including payments made to the Department by member
jurisdictions participating in the International Fuel Tax

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Agreement, shall be deposited in a special fund in the State
treasury, to be known as the "Motor Fuel Tax Fund", and shall
be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account Fund
in the State Treasury;
(b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
(c) $3,500,000 shall be transferred each month to the Grade
Crossing Protection Fund to be used as follows: not less than
$12,000,000 each fiscal year shall be used for the construction
or reconstruction of rail highway grade separation structures;
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
fiscal year 2010 and each fiscal year thereafter shall be
transferred to the Transportation Regulatory Fund and shall be
accounted for as part of the rail carrier portion of such funds
and shall be used to pay the cost of administration of the
Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to be
used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost
apportioned by such Commission to the State to cover the

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interest of the public in the use of highways, roads, streets,
or pedestrian walkways in the county highway system, township
and district road system, or municipal street system as defined
in the Illinois Highway Code, as the same may from time to time
be amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access to
property or improvement of any grade crossing and grade
crossing surface including the necessary highway approaches
thereto of any railroad across the highway or public road, or
for the installation, construction, reconstruction, or
maintenance of a pedestrian walkway over or under a railroad
right-of-way, as provided for in and in accordance with Section
18c-7401 of the Illinois Vehicle Code. The Commission may order
up to $2,000,000 per year in Grade Crossing Protection Fund
moneys for the improvement of grade crossing surfaces and up to
$300,000 per year for the maintenance and renewal of 4-quadrant
gate vehicle detection systems located at non-high speed rail
grade crossings. The Commission shall not order more than
$2,000,000 per year in Grade Crossing Protection Fund moneys
for pedestrian walkways. In entering orders for projects for
which payments from the Grade Crossing Protection Fund will be
made, the Commission shall account for expenditures authorized
by the orders on a cash rather than an accrual basis. For
purposes of this requirement an "accrual basis" assumes that

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the total cost of the project is expended in the fiscal year in
which the order is entered, while a "cash basis" allocates the
cost of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection, the
Illinois Commerce Commission shall develop annual and 5-year
project plans of rail crossing capital improvements that will
be paid for with moneys from the Grade Crossing Protection
Fund. The annual project plan shall identify projects for the
succeeding fiscal year and the 5-year project plan shall
identify projects for the 5 directly succeeding fiscal years.
The Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
(d) of the amount remaining after allocations provided for
in subsections (a), (b) and (c), a sufficient amount shall be
reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation in
performing its duties imposed by the Illinois Highway Code
for supervising the use of motor fuel tax funds apportioned
to municipalities, counties and road districts;
(3) refunds provided for in Section 13, refunds for
overpayment of decal fees paid under Section 13a.4 of this

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Act, and refunds provided for under the terms of the
International Fuel Tax Agreement referenced in Section
14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State Comptroller
and Treasurer from the Motor Fuel Tax Fund to the Vehicle
Inspection Fund, and for the period July 1, 1994 through
June 30, 2000, one-twelfth of $25,000,000 each month, for
the period July 1, 2000 through June 30, 2003, one-twelfth
of $30,000,000 each month, and $15,000,000 on July 1, 2003,
and $15,000,000 on January 1, 2004, and $15,000,000 on each
July 1 and October 1, or as soon thereafter as may be
practical, during the period July 1, 2004 through June 30,
2012, and $30,000,000 on June 1, 2013, or as soon
thereafter as may be practical, and $15,000,000 on July 1
and October 1, or as soon thereafter as may be practical,
during the period of July 1, 2013 through June 30, 2015,
for the administration of the Vehicle Emissions Inspection
Law of 2005, to be transferred by the State Comptroller and
Treasurer from the Motor Fuel Tax Fund into the Vehicle
Inspection Fund;
(5) amounts ordered paid by the Court of Claims; and
(6) payment of motor fuel use taxes due to member

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jurisdictions under the terms of the International Fuel Tax
Agreement. The Department shall certify these amounts to
the Comptroller by the 15th day of each month; the
Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning January
1, 2000, 45.6% shall be deposited as follows:
(A) 37% into the State Construction Account Fund,
and
(B) 63% into the Road Fund, $1,250,000 of which
shall be reserved each month for the Department of
Transportation to be used in accordance with the
provisions of Sections 6-901 through 6-906 of the
Illinois Highway Code;
(2) Until January 1, 2000, 41.6%, and beginning January
1, 2000, 54.4% shall be transferred to the Department of
Transportation to be distributed as follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having less
than 1,000,000 inhabitants,

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(D) 15.89% to the road districts of the State.
Absent an enacted appropriation in any State fiscal year,
this subsection shall constitute a continuing appropriation to
the Department of Transportation of all amounts necessary for
the purpose of making distributions to municipalities,
counties, and road districts, as provided in paragraph (2) of
this subsection (e). If an appropriation to the Department of
Transportation of the amounts directed under this subsection
(e) is enacted on or after July 1 of any calendar year, then
the continuing appropriation shall discontinue for that State
fiscal year, and the enacted appropriation shall supersede. The
appropriation authority granted in this amendatory Act of the
100th General Assembly shall be valid for State fiscal years
beginning on or after July 1, 2015.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the population
of the municipality as determined by the last preceding census

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for the purpose of determining the allotment for that
municipality. If the population of any municipality was not
determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject to
approval of the Department which may make such corrections as
it ascertains to be necessary.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees received
from the residents of such counties, respectively, during the
preceding calendar year. The Secretary of State shall, on or
before April 15 of each year, transmit to the Department of
Transportation a full and complete report showing the amount of
motor vehicle license fees received from the residents of each
county, respectively, during the preceding calendar year. The
Department of Transportation shall, each month, use for
allotment purposes the last such report received from the
Secretary of State.
As soon as may be after the first day of each month, the

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Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the total
mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or district
roads in the respective road districts bears to the total
mileage of all such township or district roads in the county.
After July 1 of any year prior to 2011, no allocation shall be
made for any road district unless it levied a tax for road and
bridge purposes in an amount which will require the extension
of such tax against the taxable property in any such road
district at a rate of not less than either .08% of the value
thereof, based upon the assessment for the year immediately
prior to the year in which such tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less. Beginning
July 1, 2011 and each July 1 thereafter, an allocation shall be
made for any road district if it levied a tax for road and
bridge purposes. In counties other than DuPage County, if the
amount of the tax levy requires the extension of the tax

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against the taxable property in the road district at a rate
that is less than 0.08% of the value thereof, based upon the
assessment for the year immediately prior to the year in which
the tax was levied and as equalized by the Department of
Revenue, then the amount of the allocation for that road
district shall be a percentage of the maximum allocation equal
to the percentage obtained by dividing the rate extended by the
district by 0.08%. In DuPage County, if the amount of the tax
levy requires the extension of the tax against the taxable
property in the road district at a rate that is less than the
lesser of (i) 0.08% of the value of the taxable property in the
road district, based upon the assessment for the year
immediately prior to the year in which such tax was levied and
as equalized by the Department of Revenue, or (ii) a rate that
will yield an amount equal to $12,000 per mile of road under
the jurisdiction of the road district, then the amount of the
allocation for the road district shall be a percentage of the
maximum allocation equal to the percentage obtained by dividing
the rate extended by the district by the lesser of (i) 0.08% or
(ii) the rate that will yield an amount equal to $12,000 per
mile of road under the jurisdiction of the road district.
Prior to 2011, if any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied in
an amount which would require extension at a rate of not less
than .08% of the value of the taxable property thereof, as

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equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a proper
compliance with this Section and shall qualify such road
district for an allotment under this Section. Beginning in 2011
and thereafter, if any road district has levied a special tax
for road purposes under Sections 6-601, 6-602, and 6-603 of the
Illinois Highway Code, and the tax was levied in an amount that
would require extension at a rate of not less than 0.08% of the
value of the taxable property of that road district, as
equalized or assessed by the Department of Revenue or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, that levy shall be deemed a proper
compliance with this Section and shall qualify such road
district for a full, rather than proportionate, allotment under
this Section. If the levy for the special tax is less than
0.08% of the value of the taxable property, or, in DuPage
County if the levy for the special tax is less than the lesser
of (i) 0.08% or (ii) $12,000 per mile of road under the
jurisdiction of the road district, and if the levy for the
special tax is more than any other levy for road and bridge
purposes, then the levy for the special tax qualifies the road
district for a proportionate, rather than full, allotment under
this Section. If the levy for the special tax is equal to or

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less than any other levy for road and bridge purposes, then any
allotment under this Section shall be determined by the other
levy for road and bridge purposes.
Prior to 2011, if a township has transferred to the road
and bridge fund money which, when added to the amount of any
tax levy of the road district would be the equivalent of a tax
levy requiring extension at a rate of at least .08%, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax
levy, shall be deemed a proper compliance with this Section and
shall qualify the road district for an allotment under this
Section.
In counties in which a property tax extension limitation is
imposed under the Property Tax Extension Limitation Law, road
districts may retain their entitlement to a motor fuel tax
allotment or, beginning in 2011, their entitlement to a full
allotment if, at the time the property tax extension limitation
was imposed, the road district was levying a road and bridge
tax at a rate sufficient to entitle it to a motor fuel tax
allotment and continues to levy the maximum allowable amount
after the imposition of the property tax extension limitation.
Any road district may in all circumstances retain its
entitlement to a motor fuel tax allotment or, beginning in
2011, its entitlement to a full allotment if it levied a road
and bridge tax in an amount that will require the extension of

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the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
As used in this Section the term "road district" means any
road district, including a county unit road district, provided
for by the Illinois Highway Code; and the term "township or
district road" means any road in the township and district road
system as defined in the Illinois Highway Code. For the
purposes of this Section, "township or district road" also
includes such roads as are maintained by park districts, forest
preserve districts and conservation districts. The Department
of Transportation shall determine the mileage of all township
and district roads for the purposes of making allotments and
allocations of motor fuel tax funds for use in road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may invest
these funds until their use is required and the interest earned
by these investments shall be limited to the same uses as the
principal funds.
(Source: P.A. 97-72, eff. 7-1-11; 97-333, eff. 8-12-11; 98-24,
eff. 6-19-13; 98-674, eff. 6-30-14.)

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Section 15. The Emergency Telephone System Act is amended
by changing Section 30 as follows:
(50 ILCS 750/30)
(Section scheduled to be repealed on July 1, 2017)
Sec. 30. Statewide 9-1-1 Fund; surcharge disbursement.
(a) A special fund in the State treasury known as the
Wireless Service Emergency Fund shall be renamed the Statewide
9-1-1 Fund. Any appropriations made from the Wireless Service
Emergency Fund shall be payable from the Statewide 9-1-1 Fund.
The Fund shall consist of the following:
(1) 9-1-1 wireless surcharges assessed under the
Wireless Emergency Telephone Safety Act.
(2) 9-1-1 surcharges assessed under Section 20 of this
Act.
(3) Prepaid wireless 9-1-1 surcharges assessed under
Section 15 of the Prepaid Wireless 9-1-1 Surcharge Act.
(4) Any appropriations, grants, or gifts made to the
Fund.
(5) Any income from interest, premiums, gains, or other
earnings on moneys in the Fund.
(6) Money from any other source that is deposited in or
transferred to the Fund.
(b) The Subject to appropriation, the Department shall
distribute the 9-1-1 surcharges monthly as follows:

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(1) From each surcharge collected and remitted under
Section 20 of this Act:
(A) $0.013 shall be distributed monthly in equal
amounts to each County Emergency Telephone System
Board or qualified governmental entity in counties
with a population under 100,000 according to the most
recent census data which is authorized to serve as a
primary wireless 9-1-1 public safety answering point
for the county and to provide wireless 9-1-1 service as
prescribed by subsection (b) of Section 15.6a of this
Act, and which does provide such service.
(B) $0.033 shall be transferred by the Comptroller
at the direction of the Department to the Wireless
Carrier Reimbursement Fund until June 30, 2017; from
July 1, 2017 through June 30, 2018, $0.026 shall be
transferred; from July 1, 2018 through June 30, 2019,
$0.020 shall be transferred; from July 1, 2019, through
June 30, 2020, $0.013 shall be transferred; from July
1, 2020 through June 30, 2021, $0.007 will be
transferred; and after June 30, 2021, no transfer shall
be made to the Wireless Carrier Reimbursement Fund.
(C) $0.007 shall be used to cover the Department's
administrative costs.
(2) After disbursements under paragraph (1) of this
subsection (b), all remaining funds in the Statewide 9-1-1
Fund shall be disbursed in the following priority order:

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(A) The Fund will pay monthly to:
(i) the 9-1-1 Authorities that imposed
surcharges under Section 15.3 of this Act and were
required to report to the Illinois Commerce
Commission under Section 27 of the Wireless
Emergency Telephone Safety Act on October 1, 2014,
except a 9-1-1 Authority in a municipality with a
population in excess of 500,000, an amount equal to
the average monthly wireline and VoIP surcharge
revenue attributable to the most recent 12-month
period reported to the Department under that
Section for the October 1, 2014 filing, subject to
the power of the Department to investigate the
amount reported and adjust the number by order
under Article X of the Public Utilities Act, so
that the monthly amount paid under this item
accurately reflects one-twelfth of the aggregate
wireline and VoIP surcharge revenue properly
attributable to the most recent 12-month period
reported to the Commission; or
(ii) county qualified governmental entities
that did not impose a surcharge under Section 15.3
as of December 31, 2015, and counties that did not
impose a surcharge as of June 30, 2015, an amount
equivalent to their population multiplied by .37
multiplied by the rate of $0.69; counties that are

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not county qualified governmental entities and
that did not impose a surcharge as of December 31,
2015, shall not begin to receive the payment
provided for in this subsection until E9-1-1 and
wireless E9-1-1 services are provided within their
counties; or
(iii) counties without 9-1-1 service that had
a surcharge in place by December 31, 2015, an
amount equivalent to their population multiplied
by .37 multiplied by their surcharge rate as
established by the referendum.
(B) All 9-1-1 network costs for systems outside of
municipalities with a population of at least 500,000
shall be paid by the Department directly to the
vendors.
(C) All expenses incurred by the Administrator and
the Statewide 9-1-1 Advisory Board and costs
associated with procurement under Section 15.6b
including requests for information and requests for
proposals.
(D) Funds may be held in reserve by the Statewide
9-1-1 Advisory Board and disbursed by the Department
for grants under Sections 15.4a, 15.4b, and for NG9-1-1
expenses up to $12.5 million per year in State fiscal
years 2016 and 2017; up to $13.5 million in State
fiscal year 2018; up to $14.4 million in State fiscal

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year 2019; up to $15.3 million in State fiscal year
2020; up to $16.2 million in State fiscal year 2021; up
to $23.1 million in State fiscal year 2022; and up to
$17.0 million per year for State fiscal year 2023 and
each year thereafter.
(E) All remaining funds per remit month shall be
used to make monthly proportional grants to the
appropriate 9-1-1 Authority currently taking wireless
9-1-1 based upon the United States Postal Zip Code of
the billing addresses of subscribers of wireless
carriers.
(c) The moneys deposited into the Statewide 9-1-1 Fund
under this Section shall not be subject to administrative
charges or chargebacks unless otherwise authorized by this Act.
(d) Whenever two or more 9-1-1 Authorities consolidate, the
resulting Joint Emergency Telephone System Board shall be
entitled to the monthly payments that had theretofore been made
to each consolidating 9-1-1 Authority. Any reserves held by any
consolidating 9-1-1 Authority shall be transferred to the
resulting Joint Emergency Telephone System Board. Whenever a
county that has no 9-1-1 service as of January 1, 2016 enters
into an agreement to consolidate to create or join a Joint
Emergency Telephone System Board, the Joint Emergency
Telephone System Board shall be entitled to the monthly
payments that would have otherwise been paid to the county if
it had provided 9-1-1 service.

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(e) Absent an enacted appropriation in any State fiscal
year, this subsection shall constitute a continuing
appropriation to the Department of all amounts necessary for
the purpose of making distributions as provided in subsection
(b). If an appropriation to the Department of the amounts set
forth in subsection (b) is enacted on or after July 1 of any
calendar year, then the continuing appropriation shall
discontinue for that State fiscal year, and the enacted
appropriation shall supersede. The appropriation authority
granted in this amendatory Act of the 100th General Assembly
shall be valid for State fiscal years beginning on or after
July 1, 2015.
(Source: P.A. 99-6, eff. 1-1-16.)
Section 20. The Riverboat Gambling Act is amended by
changing Sections 12 and 13 as follows:
(230 ILCS 10/12) (from Ch. 120, par. 2412)
Sec. 12. Admission tax; fees.
(a) A tax is hereby imposed upon admissions to riverboats
operated by licensed owners authorized pursuant to this Act.
Until July 1, 2002, the rate is $2 per person admitted. From
July 1, 2002 until July 1, 2003, the rate is $3 per person
admitted. From July 1, 2003 until August 23, 2005 (the
effective date of Public Act 94-673), for a licensee that
admitted 1,000,000 persons or fewer in the previous calendar

10000HB2608ham001 - 23 - LRB100 07062 HLH 23002 a
year, the rate is $3 per person admitted; for a licensee that
admitted more than 1,000,000 but no more than 2,300,000 persons
in the previous calendar year, the rate is $4 per person
admitted; and for a licensee that admitted more than 2,300,000
persons in the previous calendar year, the rate is $5 per
person admitted. Beginning on August 23, 2005 (the effective
date of Public Act 94-673), for a licensee that admitted
1,000,000 persons or fewer in calendar year 2004, the rate is
$2 per person admitted, and for all other licensees, including
licensees that were not conducting gambling operations in 2004,
the rate is $3 per person admitted. This admission tax is
imposed upon the licensed owner conducting gambling.
(1) The admission tax shall be paid for each admission,
except that a person who exits a riverboat gambling
facility and reenters that riverboat gambling facility
within the same gaming day shall be subject only to the
initial admission tax.
(2) (Blank).
(3) The riverboat licensee may issue tax-free passes to
actual and necessary officials and employees of the
licensee or other persons actually working on the
riverboat.
(4) The number and issuance of tax-free passes is
subject to the rules of the Board, and a list of all
persons to whom the tax-free passes are issued shall be
filed with the Board.

10000HB2608ham001 - 24 - LRB100 07062 HLH 23002 a
(a-5) A fee is hereby imposed upon admissions operated by
licensed managers on behalf of the State pursuant to Section
7.3 at the rates provided in this subsection (a-5). For a
licensee that admitted 1,000,000 persons or fewer in the
previous calendar year, the rate is $3 per person admitted; for
a licensee that admitted more than 1,000,000 but no more than
2,300,000 persons in the previous calendar year, the rate is $4
per person admitted; and for a licensee that admitted more than
2,300,000 persons in the previous calendar year, the rate is $5
per person admitted.
(1) The admission fee shall be paid for each admission.
(2) (Blank).
(3) The licensed manager may issue fee-free passes to
actual and necessary officials and employees of the manager
or other persons actually working on the riverboat.
(4) The number and issuance of fee-free passes is
subject to the rules of the Board, and a list of all
persons to whom the fee-free passes are issued shall be
filed with the Board.
(b) From the tax imposed under subsection (a) and the fee
imposed under subsection (a-5), a municipality shall receive
from the State $1 for each person embarking on a riverboat
docked within the municipality, and a county shall receive $1
for each person embarking on a riverboat docked within the
county but outside the boundaries of any municipality. The
municipality's or county's share shall be collected by the

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Board on behalf of the State and remitted quarterly by the
State, subject to appropriation, to the treasurer of the unit
of local government for deposit in the general fund. Absent an
enacted appropriation in any State fiscal year, this subsection
(b) shall constitute a continuing appropriation of all amounts
necessary for the purpose of making distributions to
municipalities and counties as provided in this subsection (b).
If an appropriation of the amounts set forth in this subsection
(b) is enacted on or after July 1 of any calendar year, then
the continuing appropriation shall discontinue for that State
fiscal year, and the enacted appropriation shall supersede. The
appropriation authority granted in this amendatory Act of the
100th General Assembly shall be valid for State fiscal years
beginning on or after July 1, 2015.
(c) The licensed owner shall pay the entire admission tax
to the Board and the licensed manager shall pay the entire
admission fee to the Board. Such payments shall be made daily.
Accompanying each payment shall be a return on forms provided
by the Board which shall include other information regarding
admissions as the Board may require. Failure to submit either
the payment or the return within the specified time may result
in suspension or revocation of the owners or managers license.
(d) The Board shall administer and collect the admission
tax imposed by this Section, to the extent practicable, in a
manner consistent with the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9 and 10 of the

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Retailers' Occupation Tax Act and Section 3-7 of the Uniform
Penalty and Interest Act.
(Source: P.A. 95-663, eff. 10-11-07; 96-1392, eff. 1-1-11.)
(230 ILCS 10/13) (from Ch. 120, par. 2413)
Sec. 13. Wagering tax; rate; distribution.
(a) Until January 1, 1998, a tax is imposed on the adjusted
gross receipts received from gambling games authorized under
this Act at the rate of 20%.
(a-1) From January 1, 1998 until July 1, 2002, a privilege
tax is imposed on persons engaged in the business of conducting
riverboat gambling operations, based on the adjusted gross
receipts received by a licensed owner from gambling games
authorized under this Act at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
25% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
30% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
35% of annual adjusted gross receipts in excess of
$100,000,000.
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax
is imposed on persons engaged in the business of conducting

10000HB2608ham001 - 27 - LRB100 07062 HLH 23002 a
riverboat gambling operations, other than licensed managers
conducting riverboat gambling operations on behalf of the
State, based on the adjusted gross receipts received by a
licensed owner from gambling games authorized under this Act at
the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
(a-3) Beginning July 1, 2003, a privilege tax is imposed on
persons engaged in the business of conducting riverboat
gambling operations, other than licensed managers conducting
riverboat gambling operations on behalf of the State, based on
the adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:

10000HB2608ham001 - 28 - LRB100 07062 HLH 23002 a
15% of annual adjusted gross receipts up to and
including $25,000,000;
27.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $37,500,000;
32.5% of annual adjusted gross receipts in excess of
$37,500,000 but not exceeding $50,000,000;
37.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
45% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
50% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $250,000,000;
70% of annual adjusted gross receipts in excess of
$250,000,000.
An amount equal to the amount of wagering taxes collected
under this subsection (a-3) that are in addition to the amount
of wagering taxes that would have been collected if the
wagering tax rates under subsection (a-2) were in effect shall
be paid into the Common School Fund.
The privilege tax imposed under this subsection (a-3) shall
no longer be imposed beginning on the earlier of (i) July 1,
2005; (ii) the first date after June 20, 2003 that riverboat
gambling operations are conducted pursuant to a dormant
license; or (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses initially

10000HB2608ham001 - 29 - LRB100 07062 HLH 23002 a
authorized under this Act. For the purposes of this subsection
(a-3), the term "dormant license" means an owners license that
is authorized by this Act under which no riverboat gambling
operations are being conducted on June 20, 2003.
(a-4) Beginning on the first day on which the tax imposed
under subsection (a-3) is no longer imposed, a privilege tax is
imposed on persons engaged in the business of conducting
riverboat gambling operations, other than licensed managers
conducting riverboat gambling operations on behalf of the
State, based on the adjusted gross receipts received by a
licensed owner from gambling games authorized under this Act at
the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.

10000HB2608ham001 - 30 - LRB100 07062 HLH 23002 a
(a-8) Riverboat gambling operations conducted by a
licensed manager on behalf of the State are not subject to the
tax imposed under this Section.
(a-10) The taxes imposed by this Section shall be paid by
the licensed owner to the Board not later than 5:00 o'clock
p.m. of the day after the day when the wagers were made.
(a-15) If the privilege tax imposed under subsection (a-3)
is no longer imposed pursuant to item (i) of the last paragraph
of subsection (a-3), then by June 15 of each year, each owners
licensee, other than an owners licensee that admitted 1,000,000
persons or fewer in calendar year 2004, must, in addition to
the payment of all amounts otherwise due under this Section,
pay to the Board a reconciliation payment in the amount, if
any, by which the licensed owner's base amount exceeds the
amount of net privilege tax paid by the licensed owner to the
Board in the then current State fiscal year. A licensed owner's
net privilege tax obligation due for the balance of the State
fiscal year shall be reduced up to the total of the amount paid
by the licensed owner in its June 15 reconciliation payment.
The obligation imposed by this subsection (a-15) is binding on
any person, firm, corporation, or other entity that acquires an
ownership interest in any such owners license. The obligation
imposed under this subsection (a-15) terminates on the earliest
of: (i) July 1, 2007, (ii) the first day after the effective
date of this amendatory Act of the 94th General Assembly that
riverboat gambling operations are conducted pursuant to a

10000HB2608ham001 - 31 - LRB100 07062 HLH 23002 a
dormant license, (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses initially
authorized under this Act, or (iv) the first day that a
licensee under the Illinois Horse Racing Act of 1975 conducts
gaming operations with slot machines or other electronic gaming
devices. The Board must reduce the obligation imposed under
this subsection (a-15) by an amount the Board deems reasonable
for any of the following reasons: (A) an act or acts of God,
(B) an act of bioterrorism or terrorism or a bioterrorism or
terrorism threat that was investigated by a law enforcement
agency, or (C) a condition beyond the control of the owners
licensee that does not result from any act or omission by the
owners licensee or any of its agents and that poses a hazardous
threat to the health and safety of patrons. If an owners
licensee pays an amount in excess of its liability under this
Section, the Board shall apply the overpayment to future
payments required under this Section.
For purposes of this subsection (a-15):
"Act of God" means an incident caused by the operation of
an extraordinary force that cannot be foreseen, that cannot be
avoided by the exercise of due care, and for which no person
can be held liable.
"Base amount" means the following:
For a riverboat in Alton, $31,000,000.
For a riverboat in East Peoria, $43,000,000.

10000HB2608ham001 - 32 - LRB100 07062 HLH 23002 a
For the Empress riverboat in Joliet, $86,000,000.
For a riverboat in Metropolis, $45,000,000.
For the Harrah's riverboat in Joliet, $114,000,000.
For a riverboat in Aurora, $86,000,000.
For a riverboat in East St. Louis, $48,500,000.
For a riverboat in Elgin, $198,000,000.
"Dormant license" has the meaning ascribed to it in
subsection (a-3).
"Net privilege tax" means all privilege taxes paid by a
licensed owner to the Board under this Section, less all
payments made from the State Gaming Fund pursuant to subsection
(b) of this Section.
The changes made to this subsection (a-15) by Public Act
94-839 are intended to restate and clarify the intent of Public
Act 94-673 with respect to the amount of the payments required
to be made under this subsection by an owners licensee to the
Board.
(b) Until January 1, 1998, 25% of the tax revenue deposited
in the State Gaming Fund under this Section shall be paid,
subject to appropriation by the General Assembly, to the unit
of local government which is designated as the home dock of the
riverboat. Beginning January 1, 1998, from the tax revenue
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of adjusted gross receipts generated by a
riverboat shall be paid monthly, subject to appropriation by
the General Assembly, to the unit of local government that is

10000HB2608ham001 - 33 - LRB100 07062 HLH 23002 a
designated as the home dock of the riverboat. From the tax
revenue deposited in the State Gaming Fund pursuant to
riverboat gambling operations conducted by a licensed manager
on behalf of the State, an amount equal to 5% of adjusted gross
receipts generated pursuant to those riverboat gambling
operations shall be paid monthly, subject to appropriation by
the General Assembly, to the unit of local government that is
designated as the home dock of the riverboat upon which those
riverboat gambling operations are conducted.
(c) Appropriations, as approved by the General Assembly,
may be made from the State Gaming Fund to the Board (i) for the
administration and enforcement of this Act and the Video Gaming
Act, (ii) for distribution to the Department of State Police
and to the Department of Revenue for the enforcement of this
Act, and (iii) to the Department of Human Services for the
administration of programs to treat problem gambling.
(c-5) Before May 26, 2006 (the effective date of Public Act
94-804) and beginning on the effective date of this amendatory
Act of the 95th General Assembly, unless any organization
licensee under the Illinois Horse Racing Act of 1975 begins to
operate a slot machine or video game of chance under the
Illinois Horse Racing Act of 1975 or this Act, after the
payments required under subsections (b) and (c) have been made,
an amount equal to 15% of the adjusted gross receipts of (1) an
owners licensee that relocates pursuant to Section 11.2, (2) an
owners licensee conducting riverboat gambling operations

10000HB2608ham001 - 34 - LRB100 07062 HLH 23002 a
pursuant to an owners license that is initially issued after
June 25, 1999, or (3) the first riverboat gambling operations
conducted by a licensed manager on behalf of the State under
Section 7.3, whichever comes first, shall be paid from the
State Gaming Fund into the Horse Racing Equity Fund.
(c-10) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid into the Horse Racing Equity
Fund pursuant to subsection (c-5) in the prior calendar year.
(c-15) After the payments required under subsections (b),
(c), and (c-5) have been made, an amount equal to 2% of the
adjusted gross receipts of (1) an owners licensee that
relocates pursuant to Section 11.2, (2) an owners licensee
conducting riverboat gambling operations pursuant to an owners
license that is initially issued after June 25, 1999, or (3)
the first riverboat gambling operations conducted by a licensed
manager on behalf of the State under Section 7.3, whichever
comes first, shall be paid, subject to appropriation from the
General Assembly, from the State Gaming Fund to each home rule
county with a population of over 3,000,000 inhabitants for the
purpose of enhancing the county's criminal justice system.
(c-20) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid to each home rule county
with a population of over 3,000,000 inhabitants pursuant to
subsection (c-15) in the prior calendar year.

10000HB2608ham001 - 35 - LRB100 07062 HLH 23002 a
(c-25) On July 1, 2013 and each July 1 thereafter,
$1,600,000 shall be transferred from the State Gaming Fund to
the Chicago State University Education Improvement Fund.
(c-30) On July 1, 2013 or as soon as possible thereafter,
$92,000,000 shall be transferred from the State Gaming Fund to
the School Infrastructure Fund and $23,000,000 shall be
transferred from the State Gaming Fund to the Horse Racing
Equity Fund.
(c-35) Beginning on July 1, 2013, in addition to any amount
transferred under subsection (c-30) of this Section,
$5,530,000 shall be transferred monthly from the State Gaming
Fund to the School Infrastructure Fund.
(d) From time to time, the Board shall transfer the
remainder of the funds generated by this Act into the Education
Assistance Fund, created by Public Act 86-0018, of the State of
Illinois.
(e) Nothing in this Act shall prohibit the unit of local
government designated as the home dock of the riverboat from
entering into agreements with other units of local government
in this State or in other states to share its portion of the
tax revenue.
(f) To the extent practicable, the Board shall administer
and collect the wagering taxes imposed by this Section in a
manner consistent with the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
Retailers' Occupation Tax Act and Section 3-7 of the Uniform

10000HB2608ham001 - 36 - LRB100 07062 HLH 23002 a
Penalty and Interest Act.
(g) Absent an enacted appropriation in any State fiscal
year, this subsection shall constitute a continuing
appropriation from the State Gaming Fund of all amounts
necessary for the purpose of making distributions and transfers
as provided in this Section. If an appropriation of the amounts
set forth in this Section is enacted on or after July 1 of any
calendar year, then the continuing appropriation shall
discontinue for that State fiscal year, and the enacted
appropriation shall supersede. The appropriation authority
granted in this amendatory Act of the 100th General Assembly
shall be valid for State fiscal years beginning on or after
July 1, 2015.
(Source: P.A. 98-18, eff. 6-7-13.)
Section 25. The Video Gaming Act is amended by changing
Section 75 as follows:
(230 ILCS 40/75)
Sec. 75. Revenue sharing; Local Government Video Gaming
Distributive Fund.
(a) As soon as may be after the first day of each month,
the Department of Revenue shall allocate among those
municipalities and counties of this State that have not
prohibited video gaming pursuant to Section 27 or Section 70
the amount available in the Local Government Video Gaming

10000HB2608ham001 - 37 - LRB100 07062 HLH 23002 a
Distributive Fund, a special fund in the State Treasury, as
provided in Section 60. The Department shall then certify such
allocations to the State Comptroller, who shall pay over to
those eligible municipalities and counties the respective
amounts allocated to them. The amount of such funds allocable
to each such municipality and county shall be in proportion to
the tax revenue generated from video gaming within the eligible
municipality or county compared to the tax revenue generated
from video gaming Statewide.
(b) The amounts allocated and paid to a municipality or
county of this State pursuant to the provisions of this Section
may be used for any general corporate purpose authorized for
that municipality or county.
(c) Upon determination by the Department that an amount has
been paid pursuant to this Section in excess of the amount to
which the county or municipality receiving such payment was
entitled, the county or municipality shall, upon demand by the
Department, repay such amount. If such repayment is not made
within a reasonable time, the Department shall withhold from
future payments an amount equal to such overpayment. The
Department shall redistribute the amount of such payment to the
county or municipality entitled thereto.
(d) Absent an enacted appropriation in any State fiscal
year, this subsection (d) shall constitute a continuing
appropriation from the Local Government Video Gaming
Distributive Fund of all amounts necessary for the purpose of

10000HB2608ham001 - 38 - LRB100 07062 HLH 23002 a
making distributions to municipalities and counties as
provided in this Section. If an appropriation of the amounts
set forth in this Section is enacted on or after July 1 of any
calendar year, then the continuing appropriation shall
discontinue for that State fiscal year, and the enacted
appropriation shall supersede. The appropriation authority
granted in this amendatory Act of the 100th General Assembly
shall be valid for State fiscal years beginning on or after
July 1, 2015.
(Source: P.A. 96-34, eff. 7-13-09.)
Section 99. Effective date. This Act takes effect upon
becoming law.".