103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
HB2837

Introduced , by Rep. Lindsey LaPointe

SYNOPSIS AS INTRODUCED:
230 ILCS 40/60

Amends the Video Gaming Act. Provides that for revenue generated under provisions concerning imposition and distribution of tax after $850,000,000, funds shall be distributed as follows: one-sixth shall be distributed to the Department of Human Services Community Services Fund for mental health services and treatment; one-sixth shall be distributed to the Local Government Distributive Fund; and two-thirds shall be distributed to the Capital Projects Fund.
LRB103 29623 AMQ 56019 b

A BILL FOR

HB2837LRB103 29623 AMQ 56019 b
1 AN ACT concerning gaming.
2 Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4 Section 5. The Video Gaming Act is amended by changing
5Section 60 as follows:
6 (230 ILCS 40/60)
7 Sec. 60. Imposition and distribution of tax.
8 (a) A tax of 30% is imposed on net terminal income and
9shall be collected by the Board.
10 Of the tax collected under this subsection (a),
11five-sixths shall be deposited into the Capital Projects Fund
12and one-sixth shall be deposited into the Local Government
13Video Gaming Distributive Fund.
14 (b) Beginning on July 1, 2019, an additional tax of 3% is
15imposed on net terminal income and shall be collected by the
16Board.
17 Beginning on July 1, 2020, an additional tax of 1% is
18imposed on net terminal income and shall be collected by the
19Board.
20 The tax collected under this subsection (b) shall be
21deposited into the Capital Projects Fund.
22 (c) Revenues generated from the play of video gaming
23terminals shall be deposited by the terminal operator, who is

HB2837- 2 -LRB103 29623 AMQ 56019 b
1responsible for tax payments, in a specially created, separate
2bank account maintained by the video gaming terminal operator
3to allow for electronic fund transfers of moneys for tax
4payment.
5 (d) Each licensed establishment, licensed truck stop
6establishment, licensed large truck stop establishment,
7licensed fraternal establishment, and licensed veterans
8establishment shall maintain an adequate video gaming fund,
9with the amount to be determined by the Board.
10 (e) The State's percentage of net terminal income shall be
11reported and remitted to the Board within 15 days after the
1215th day of each month and within 15 days after the end of each
13month by the video terminal operator. A video terminal
14operator who falsely reports or fails to report the amount due
15required by this Section is guilty of a Class 4 felony and is
16subject to termination of his or her license by the Board. Each
17video terminal operator shall keep a record of net terminal
18income in such form as the Board may require. All payments not
19remitted when due shall be paid together with a penalty
20assessment on the unpaid balance at a rate of 1.5% per month.
21 (f) For revenue generated under this Section after
22$850,000,000, funds shall be distributed as follows:
23 (1) one-sixth shall be distributed to the Department
24 of Human Services Community Services Fund for mental
25 health services and treatment;
26 (2) one-sixth shall be distributed to the Local

HB2837- 3 -LRB103 29623 AMQ 56019 b
1 Government Distributive Fund; and
2 (3) two-thirds shall be distributed to the Capital
3 Projects Fund.
4(Source: P.A. 101-31, eff. 6-28-19.)