Bill Text: IL HB3899 | 2019-2020 | 101st General Assembly | Introduced


Bill Title: Amends the Illinois Gambling Act. Makes changes to the municipalities to receive a percentage of adjusted gross receipts generated by a specified casino and standardbred racetrack in Cook County. Effective immediately.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Introduced) 2019-12-16 - Rule 19(b) / Re-referred to Rules Committee [HB3899 Detail]

Download: Illinois-2019-HB3899-Introduced.html


101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB3899

Introduced , by Rep. Anthony DeLuca

SYNOPSIS AS INTRODUCED:
230 ILCS 10/13 from Ch. 120, par. 2413

Amends the Illinois Gambling Act. Makes changes to the municipalities to receive a percentage of adjusted gross receipts generated by a specified casino and standardbred racetrack in Cook County. Effective immediately.
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FISCAL NOTE ACT MAY APPLY

A BILL FOR

HB3899LRB101 13722 SMS 62578 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 Illinois Gambling Act is amended by changing
5Section 13 as follows:
6 (230 ILCS 10/13) (from Ch. 120, par. 2413)
7 Sec. 13. Wagering tax; rate; distribution.
8 (a) Until January 1, 1998, a tax is imposed on the adjusted
9gross receipts received from gambling games authorized under
10this Act at the rate of 20%.
11 (a-1) From January 1, 1998 until July 1, 2002, a privilege
12tax is imposed on persons engaged in the business of conducting
13riverboat gambling operations, based on the adjusted gross
14receipts received by a licensed owner from gambling games
15authorized under this Act at the following rates:
16 15% of annual adjusted gross receipts up to and
17 including $25,000,000;
18 20% of annual adjusted gross receipts in excess of
19 $25,000,000 but not exceeding $50,000,000;
20 25% of annual adjusted gross receipts in excess of
21 $50,000,000 but not exceeding $75,000,000;
22 30% of annual adjusted gross receipts in excess of
23 $75,000,000 but not exceeding $100,000,000;

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1 35% of annual adjusted gross receipts in excess of
2 $100,000,000.
3 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
4is imposed on persons engaged in the business of conducting
5riverboat gambling operations, other than licensed managers
6conducting riverboat gambling operations on behalf of the
7State, based on the adjusted gross receipts received by a
8licensed owner from gambling games authorized under this Act at
9the following rates:
10 15% of annual adjusted gross receipts up to and
11 including $25,000,000;
12 22.5% of annual adjusted gross receipts in excess of
13 $25,000,000 but not exceeding $50,000,000;
14 27.5% of annual adjusted gross receipts in excess of
15 $50,000,000 but not exceeding $75,000,000;
16 32.5% of annual adjusted gross receipts in excess of
17 $75,000,000 but not exceeding $100,000,000;
18 37.5% of annual adjusted gross receipts in excess of
19 $100,000,000 but not exceeding $150,000,000;
20 45% of annual adjusted gross receipts in excess of
21 $150,000,000 but not exceeding $200,000,000;
22 50% of annual adjusted gross receipts in excess of
23 $200,000,000.
24 (a-3) Beginning July 1, 2003, a privilege tax is imposed on
25persons engaged in the business of conducting riverboat
26gambling operations, other than licensed managers conducting

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1riverboat gambling operations on behalf of the State, based on
2the adjusted gross receipts received by a licensed owner from
3gambling games authorized under this Act at the following
4rates:
5 15% of annual adjusted gross receipts up to and
6 including $25,000,000;
7 27.5% of annual adjusted gross receipts in excess of
8 $25,000,000 but not exceeding $37,500,000;
9 32.5% of annual adjusted gross receipts in excess of
10 $37,500,000 but not exceeding $50,000,000;
11 37.5% of annual adjusted gross receipts in excess of
12 $50,000,000 but not exceeding $75,000,000;
13 45% of annual adjusted gross receipts in excess of
14 $75,000,000 but not exceeding $100,000,000;
15 50% of annual adjusted gross receipts in excess of
16 $100,000,000 but not exceeding $250,000,000;
17 70% of annual adjusted gross receipts in excess of
18 $250,000,000.
19 An amount equal to the amount of wagering taxes collected
20under this subsection (a-3) that are in addition to the amount
21of wagering taxes that would have been collected if the
22wagering tax rates under subsection (a-2) were in effect shall
23be paid into the Common School Fund.
24 The privilege tax imposed under this subsection (a-3) shall
25no longer be imposed beginning on the earlier of (i) July 1,
262005; (ii) the first date after June 20, 2003 that riverboat

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1gambling operations are conducted pursuant to a dormant
2license; or (iii) the first day that riverboat gambling
3operations are conducted under the authority of an owners
4license that is in addition to the 10 owners licenses initially
5authorized under this Act. For the purposes of this subsection
6(a-3), the term "dormant license" means an owners license that
7is authorized by this Act under which no riverboat gambling
8operations are being conducted on June 20, 2003.
9 (a-4) Beginning on the first day on which the tax imposed
10under subsection (a-3) is no longer imposed and ending upon the
11imposition of the privilege tax under subsection (a-5) of this
12Section, a privilege tax is imposed on persons engaged in the
13business of conducting gambling operations, other than
14licensed managers conducting riverboat gambling operations on
15behalf of the State, based on the adjusted gross receipts
16received by a licensed owner from gambling games authorized
17under this Act at the following rates:
18 15% of annual adjusted gross receipts up to and
19 including $25,000,000;
20 22.5% of annual adjusted gross receipts in excess of
21 $25,000,000 but not exceeding $50,000,000;
22 27.5% of annual adjusted gross receipts in excess of
23 $50,000,000 but not exceeding $75,000,000;
24 32.5% of annual adjusted gross receipts in excess of
25 $75,000,000 but not exceeding $100,000,000;
26 37.5% of annual adjusted gross receipts in excess of

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1 $100,000,000 but not exceeding $150,000,000;
2 45% of annual adjusted gross receipts in excess of
3 $150,000,000 but not exceeding $200,000,000;
4 50% of annual adjusted gross receipts in excess of
5 $200,000,000.
6 For the imposition of the privilege tax in this subsection
7(a-4), amounts paid pursuant to item (1) of subsection (b) of
8Section 56 of the Illinois Horse Racing Act of 1975 shall not
9be included in the determination of adjusted gross receipts.
10 (a-5) Beginning on the first day that an owners licensee
11under paragraph (1), (2), (3), (4), (5), or (6) of subsection
12(e-5) of Section 7 conducts gambling operations, either in a
13temporary facility or a permanent facility, a privilege tax is
14imposed on persons engaged in the business of conducting
15gambling operations, other than licensed managers conducting
16riverboat gambling operations on behalf of the State, based on
17the adjusted gross receipts received by such licensee from the
18gambling games authorized under this Act. The privilege tax for
19all gambling games other than table games, including, but not
20limited to, slot machines, video game of chance gambling, and
21electronic gambling games shall be at the following rates:
22 15% of annual adjusted gross receipts up to and
23 including $25,000,000;
24 22.5% of annual adjusted gross receipts in excess of
25 $25,000,000 but not exceeding $50,000,000;
26 27.5% of annual adjusted gross receipts in excess of

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1 $50,000,000 but not exceeding $75,000,000;
2 32.5% of annual adjusted gross receipts in excess of
3 $75,000,000 but not exceeding $100,000,000;
4 37.5% of annual adjusted gross receipts in excess of
5 $100,000,000 but not exceeding $150,000,000;
6 45% of annual adjusted gross receipts in excess of
7 $150,000,000 but not exceeding $200,000,000;
8 50% of annual adjusted gross receipts in excess of
9 $200,000,000.
10 The privilege tax for table games shall be at the following
11rates:
12 15% of annual adjusted gross receipts up to and
13 including $25,000,000;
14 20% of annual adjusted gross receipts in excess of
15 $25,000,000.
16 For the imposition of the privilege tax in this subsection
17(a-5), amounts paid pursuant to item (1) of subsection (b) of
18Section 56 of the Illinois Horse Racing Act of 1975 shall not
19be included in the determination of adjusted gross receipts.
20 Notwithstanding the provisions of this subsection (a-5),
21for the first 10 years that the privilege tax is imposed under
22this subsection (a-5), the privilege tax shall be imposed on
23the modified annual adjusted gross receipts of a riverboat or
24casino conducting gambling operations in the City of East St.
25Louis, unless:
26 (1) the riverboat or casino fails to employ at least

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1 450 people;
2 (2) the riverboat or casino fails to maintain
3 operations in a manner consistent with this Act or is not a
4 viable riverboat or casino subject to the approval of the
5 Board; or
6 (3) the owners licensee is not an entity in which
7 employees participate in an employee stock ownership plan.
8 As used in this subsection (a-5), "modified annual adjusted
9gross receipts" means:
10 (A) for calendar year 2020, the annual adjusted gross
11 receipts for the current year minus the difference between
12 an amount equal to the average annual adjusted gross
13 receipts from a riverboat or casino conducting gambling
14 operations in the City of East St. Louis for 2014, 2015,
15 2016, 2017, and 2018 and the annual adjusted gross receipts
16 for 2018;
17 (B) for calendar year 2021, the annual adjusted gross
18 receipts for the current year minus the difference between
19 an amount equal to the average annual adjusted gross
20 receipts from a riverboat or casino conducting gambling
21 operations in the City of East St. Louis for 2014, 2015,
22 2016, 2017, and 2018 and the annual adjusted gross receipts
23 for 2019; and
24 (C) for calendar years 2022 through 2029, the annual
25 adjusted gross receipts for the current year minus the
26 difference between an amount equal to the average annual

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1 adjusted gross receipts from a riverboat or casino
2 conducting gambling operations in the City of East St.
3 Louis for 3 years preceding the current year and the annual
4 adjusted gross receipts for the immediately preceding
5 year.
6 (a-5.5) In addition to the privilege tax imposed under
7subsection (a-5), a privilege tax is imposed on the owners
8licensee under paragraph (1) of subsection (e-5) of Section 7
9at the rate of one-third of the owners licensee's adjusted
10gross receipts.
11 For the imposition of the privilege tax in this subsection
12(a-5.5), amounts paid pursuant to item (1) of subsection (b) of
13Section 56 of the Illinois Horse Racing Act of 1975 shall not
14be included in the determination of adjusted gross receipts.
15 (a-6) From June 28, 2019 (the effective date of Public Act
16101-31) this amendatory Act of the 101st General Assembly until
17June 30, 2023, an owners licensee that conducted gambling
18operations prior to January 1, 2011 shall receive a
19dollar-for-dollar credit against the tax imposed under this
20Section for any renovation or construction costs paid by the
21owners licensee, but in no event shall the credit exceed
22$2,000,000.
23 Additionally, from June 28, 2019 (the effective date of
24Public Act 101-31) this amendatory Act of the 101st General
25Assembly until December 31, 2022, an owners licensee that (i)
26is located within 15 miles of the Missouri border, and (ii) has

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1at least 3 riverboats, casinos, or their equivalent within a
245-mile radius, may be authorized to relocate to a new location
3with the approval of both the unit of local government
4designated as the home dock and the Board, so long as the new
5location is within the same unit of local government and no
6more than 3 miles away from its original location. Such owners
7licensee shall receive a credit against the tax imposed under
8this Section equal to 8% of the total project costs, as
9approved by the Board, for any renovation or construction costs
10paid by the owners licensee for the construction of the new
11facility, provided that the new facility is operational by July
121, 2022. In determining whether or not to approve a relocation,
13the Board must consider the extent to which the relocation will
14diminish the gaming revenues received by other Illinois gaming
15facilities.
16 (a-7) Beginning in the initial adjustment year and through
17the final adjustment year, if the total obligation imposed
18pursuant to either subsection (a-5) or (a-6) will result in an
19owners licensee receiving less after-tax adjusted gross
20receipts than it received in calendar year 2018, then the total
21amount of privilege taxes that the owners licensee is required
22to pay for that calendar year shall be reduced to the extent
23necessary so that the after-tax adjusted gross receipts in that
24calendar year equals the after-tax adjusted gross receipts in
25calendar year 2018, but the privilege tax reduction shall not
26exceed the annual adjustment cap. If pursuant to this

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1subsection (a-7), the total obligation imposed pursuant to
2either subsection (a-5) or (a-6) shall be reduced, then the
3owners licensee shall not receive a refund from the State at
4the end of the subject calendar year but instead shall be able
5to apply that amount as a credit against any payments it owes
6to the State in the following calendar year to satisfy its
7total obligation under either subsection (a-5) or (a-6). The
8credit for the final adjustment year shall occur in the
9calendar year following the final adjustment year.
10 If an owners licensee that conducted gambling operations
11prior to January 1, 2019 expands its riverboat or casino,
12including, but not limited to, with respect to its gaming
13floor, additional non-gaming amenities such as restaurants,
14bars, and hotels and other additional facilities, and incurs
15construction and other costs related to such expansion from
16June 28, 2019 (the effective date of Public Act 101-31) this
17amendatory Act of the 101st General Assembly until June 28,
182024 (the 5th anniversary of the effective date of Public Act
19101-31) this amendatory Act of the 101st General Assembly, then
20for each $15,000,000 spent for any such construction or other
21costs related to expansion paid by the owners licensee, the
22final adjustment year shall be extended by one year and the
23annual adjustment cap shall increase by 0.2% of adjusted gross
24receipts during each calendar year until and including the
25final adjustment year. No further modifications to the final
26adjustment year or annual adjustment cap shall be made after

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1$75,000,000 is incurred in construction or other costs related
2to expansion so that the final adjustment year shall not extend
3beyond the 9th calendar year after the initial adjustment year,
4not including the initial adjustment year, and the annual
5adjustment cap shall not exceed 4% of adjusted gross receipts
6in a particular calendar year. Construction and other costs
7related to expansion shall include all project related costs,
8including, but not limited to, all hard and soft costs,
9financing costs, on or off-site ground, road or utility work,
10cost of gaming equipment and all other personal property,
11initial fees assessed for each incremental gaming position, and
12the cost of incremental land acquired for such expansion. Soft
13costs shall include, but not be limited to, legal fees,
14architect, engineering and design costs, other consultant
15costs, insurance cost, permitting costs, and pre-opening costs
16related to the expansion, including, but not limited to, any of
17the following: marketing, real estate taxes, personnel,
18training, travel and out-of-pocket expenses, supply,
19inventory, and other costs, and any other project related soft
20costs.
21 To be eligible for the tax credits in subsection (a-6), all
22construction contracts shall include a requirement that the
23contractor enter into a project labor agreement with the
24building and construction trades council with geographic
25jurisdiction of the location of the proposed gaming facility.
26 Notwithstanding any other provision of this subsection

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1(a-7), this subsection (a-7) does not apply to an owners
2licensee unless such owners licensee spends at least
3$15,000,000 on construction and other costs related to its
4expansion, excluding the initial fees assessed for each
5incremental gaming position.
6 This subsection (a-7) does not apply to owners licensees
7authorized pursuant to subsection (e-5) of Section 7 of this
8Act.
9 For purposes of this subsection (a-7):
10 "Building and construction trades council" means any
11organization representing multiple construction entities that
12are monitoring or attentive to compliance with public or
13workers' safety laws, wage and hour requirements, or other
14statutory requirements or that are making or maintaining
15collective bargaining agreements.
16 "Initial adjustment year" means the year commencing on
17January 1 of the calendar year immediately following the
18earlier of the following:
19 (1) the commencement of gambling operations, either in
20 a temporary or permanent facility, with respect to the
21 owners license authorized under paragraph (1) of
22 subsection (e-5) of Section 7 of this Act; or
23 (2) June 28, 2021 (24 months after the effective date
24 of Public Act 101-31); this amendatory Act of the 101st
25 General Assembly,
26provided the initial adjustment year shall not commence earlier

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1than June 28, 2020 (12 months after the effective date of
2Public Act 101-31) this amendatory Act of the 101st General
3Assembly.
4 "Final adjustment year" means the 2nd calendar year after
5the initial adjustment year, not including the initial
6adjustment year, and as may be extended further as described in
7this subsection (a-7).
8 "Annual adjustment cap" means 3% of adjusted gross receipts
9in a particular calendar year, and as may be increased further
10as otherwise described in this subsection (a-7).
11 (a-8) Riverboat gambling operations conducted by a
12licensed manager on behalf of the State are not subject to the
13tax imposed under this Section.
14 (a-9) Beginning on January 1, 2020, the calculation of
15gross receipts or adjusted gross receipts, for the purposes of
16this Section, for a riverboat, a casino, or an organization
17gaming facility shall not include the dollar amount of
18non-cashable vouchers, coupons, and electronic promotions
19redeemed by wagerers upon the riverboat, in the casino, or in
20the organization gaming facility up to and including an amount
21not to exceed 20% of a riverboat's, a casino's, or an
22organization gaming facility's adjusted gross receipts.
23 The Illinois Gaming Board shall submit to the General
24Assembly a comprehensive report no later than March 31, 2023
25detailing, at a minimum, the effect of removing non-cashable
26vouchers, coupons, and electronic promotions from this

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1calculation on net gaming revenues to the State in calendar
2years 2020 through 2022, the increase or reduction in wagerers
3as a result of removing non-cashable vouchers, coupons, and
4electronic promotions from this calculation, the effect of the
5tax rates in subsection (a-5) on net gaming revenues to this
6State, and proposed modifications to the calculation.
7 (a-10) The taxes imposed by this Section shall be paid by
8the licensed owner or the organization gaming licensee to the
9Board not later than 5:00 o'clock p.m. of the day after the day
10when the wagers were made.
11 (a-15) If the privilege tax imposed under subsection (a-3)
12is no longer imposed pursuant to item (i) of the last paragraph
13of subsection (a-3), then by June 15 of each year, each owners
14licensee, other than an owners licensee that admitted 1,000,000
15persons or fewer in calendar year 2004, must, in addition to
16the payment of all amounts otherwise due under this Section,
17pay to the Board a reconciliation payment in the amount, if
18any, by which the licensed owner's base amount exceeds the
19amount of net privilege tax paid by the licensed owner to the
20Board in the then current State fiscal year. A licensed owner's
21net privilege tax obligation due for the balance of the State
22fiscal year shall be reduced up to the total of the amount paid
23by the licensed owner in its June 15 reconciliation payment.
24The obligation imposed by this subsection (a-15) is binding on
25any person, firm, corporation, or other entity that acquires an
26ownership interest in any such owners license. The obligation

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1imposed under this subsection (a-15) terminates on the earliest
2of: (i) July 1, 2007, (ii) the first day after the effective
3date of this amendatory Act of the 94th General Assembly that
4riverboat gambling operations are conducted pursuant to a
5dormant license, (iii) the first day that riverboat gambling
6operations are conducted under the authority of an owners
7license that is in addition to the 10 owners licenses initially
8authorized under this Act, or (iv) the first day that a
9licensee under the Illinois Horse Racing Act of 1975 conducts
10gaming operations with slot machines or other electronic gaming
11devices. The Board must reduce the obligation imposed under
12this subsection (a-15) by an amount the Board deems reasonable
13for any of the following reasons: (A) an act or acts of God,
14(B) an act of bioterrorism or terrorism or a bioterrorism or
15terrorism threat that was investigated by a law enforcement
16agency, or (C) a condition beyond the control of the owners
17licensee that does not result from any act or omission by the
18owners licensee or any of its agents and that poses a hazardous
19threat to the health and safety of patrons. If an owners
20licensee pays an amount in excess of its liability under this
21Section, the Board shall apply the overpayment to future
22payments required under this Section.
23 For purposes of this subsection (a-15):
24 "Act of God" means an incident caused by the operation of
25an extraordinary force that cannot be foreseen, that cannot be
26avoided by the exercise of due care, and for which no person

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1can be held liable.
2 "Base amount" means the following:
3 For a riverboat in Alton, $31,000,000.
4 For a riverboat in East Peoria, $43,000,000.
5 For the Empress riverboat in Joliet, $86,000,000.
6 For a riverboat in Metropolis, $45,000,000.
7 For the Harrah's riverboat in Joliet, $114,000,000.
8 For a riverboat in Aurora, $86,000,000.
9 For a riverboat in East St. Louis, $48,500,000.
10 For a riverboat in Elgin, $198,000,000.
11 "Dormant license" has the meaning ascribed to it in
12subsection (a-3).
13 "Net privilege tax" means all privilege taxes paid by a
14licensed owner to the Board under this Section, less all
15payments made from the State Gaming Fund pursuant to subsection
16(b) of this Section.
17 The changes made to this subsection (a-15) by Public Act
1894-839 are intended to restate and clarify the intent of Public
19Act 94-673 with respect to the amount of the payments required
20to be made under this subsection by an owners licensee to the
21Board.
22 (b) From the tax revenue from riverboat or casino gambling
23deposited in the State Gaming Fund under this Section, an
24amount equal to 5% of adjusted gross receipts generated by a
25riverboat or a casino, other than a riverboat or casino
26designated in paragraph (1), (3), or (4) of subsection (e-5) of

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1Section 7, shall be paid monthly, subject to appropriation by
2the General Assembly, to the unit of local government in which
3the casino is located or that is designated as the home dock of
4the riverboat. Notwithstanding anything to the contrary,
5beginning on the first day that an owners licensee under
6paragraph (1), (2), (3), (4), (5), or (6) of subsection (e-5)
7of Section 7 conducts gambling operations, either in a
8temporary facility or a permanent facility, and for 2 years
9thereafter, a unit of local government designated as the home
10dock of a riverboat whose license was issued before January 1,
112019, other than a riverboat conducting gambling operations in
12the City of East St. Louis, shall not receive less under this
13subsection (b) than the amount the unit of local government
14received under this subsection (b) in calendar year 2018.
15Notwithstanding anything to the contrary and because the City
16of East St. Louis is a financially distressed city, beginning
17on the first day that an owners licensee under paragraph (1),
18(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
19conducts gambling operations, either in a temporary facility or
20a permanent facility, and for 10 years thereafter, a unit of
21local government designated as the home dock of a riverboat
22conducting gambling operations in the City of East St. Louis
23shall not receive less under this subsection (b) than the
24amount the unit of local government received under this
25subsection (b) in calendar year 2018.
26 From the tax revenue deposited in the State Gaming Fund

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1pursuant to riverboat or casino gambling operations conducted
2by a licensed manager on behalf of the State, an amount equal
3to 5% of adjusted gross receipts generated pursuant to those
4riverboat or casino gambling operations shall be paid monthly,
5subject to appropriation by the General Assembly, to the unit
6of local government that is designated as the home dock of the
7riverboat upon which those riverboat gambling operations are
8conducted or in which the casino is located.
9 From the tax revenue from riverboat or casino gambling
10deposited in the State Gaming Fund under this Section, an
11amount equal to 5% of the adjusted gross receipts generated by
12a riverboat designated in paragraph (3) of subsection (e-5) of
13Section 7 shall be divided and remitted monthly, subject to
14appropriation, as follows: 70% to Waukegan, 10% to Park City,
1515% to North Chicago, and 5% to Lake County.
16 From the tax revenue from riverboat or casino gambling
17deposited in the State Gaming Fund under this Section, an
18amount equal to 5% of the adjusted gross receipts generated by
19a riverboat designated in paragraph (4) of subsection (e-5) of
20Section 7 shall be remitted monthly, subject to appropriation,
21as follows: 70% to the City of Rockford, 5% to the City of
22Loves Park, 5% to the Village of Machesney, and 20% to
23Winnebago County.
24 From the tax revenue from riverboat or casino gambling
25deposited in the State Gaming Fund under this Section, an
26amount equal to 5% of the adjusted gross receipts generated by

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1a riverboat designated in paragraph (5) of subsection (e-5) of
2Section 7 shall be remitted monthly, subject to appropriation,
3as follows: 2% to the unit of local government in which the
4riverboat or casino is located, and 3% shall be distributed:
5(A) in accordance with a regional capital development plan
6entered into by the following communities: Village of Alsip,
7Village of Beecher, City of Blue Island, Village of Burnham,
8City of Calumet City, Village of Calumet Park, City of Chicago
9Heights, City of Country Club Hills, Village of Crestwood,
10Village of Crete, Village of Dixmoor, Village of Dolton,
11Village of East Hazel Crest, Village of Flossmoor, Village of
12Ford Heights, Village of Glenwood, City of Harvey, Village of
13Hazel Crest, Village of Homewood, Village of Lansing, Village
14of Lynwood, City of Markham, Village of Matteson, Village of
15Midlothian, Village of Mokena, Village of Monee, City of Oak
16Forest, Village of Olympia Fields, Village of Orland Hills,
17Village of Orland Park, City of Palos Heights, Village of Park
18Forest, Village of Peotone, Village of Phoenix, Village of
19Posen, Village of Richton Park, Village of Riverdale, Village
20of Robbins, Village of Sauk Village, Village of South Chicago
21Heights, Village of South Holland, Village of Steger, Village
22of Thornton, Village of Tinley Park, Village of University Park
23and Village of Worth; or (B) if no regional capital development
24plan exists, equally among the communities listed in item (A)
25to be used for capital expenditures or public pension payments,
26or both.

HB3899- 20 -LRB101 13722 SMS 62578 b
1 Units of local government may refund any portion of the
2payment that they receive pursuant to this subsection (b) to
3the riverboat or casino.
4 (b-4) Beginning on the first day the licensee under
5paragraph (5) of subsection (e-5) of Section 7 conducts
6gambling operations, either in a temporary facility or a
7permanent facility, and ending on July 31, 2042, from the tax
8revenue deposited in the State Gaming Fund under this Section,
9$5,000,000 shall be paid annually, subject to appropriation, to
10the host municipality of that owners licensee of a license
11issued or re-issued pursuant to Section 7.1 of this Act before
12January 1, 2012. Payments received by the host municipality
13pursuant to this subsection (b-4) may not be shared with any
14other unit of local government.
15 (b-5) Beginning on June 28, 2019 (the effective date of
16Public Act 101-31) this amendatory Act of the 101st General
17Assembly, from the tax revenue deposited in the State Gaming
18Fund under this Section, an amount equal to 3% of adjusted
19gross receipts generated by each organization gaming facility
20located outside Madison County shall be paid monthly, subject
21to appropriation by the General Assembly, to a municipality
22other than the Village of Stickney in which each organization
23gaming facility is located or, if the organization gaming
24facility is not located within a municipality, to the county in
25which the organization gaming facility is located, except as
26otherwise provided in this Section. From the tax revenue

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1deposited in the State Gaming Fund under this Section, an
2amount equal to 3% of adjusted gross receipts generated by an
3organization gaming facility located in the Village of Stickney
4shall be paid monthly, subject to appropriation by the General
5Assembly, as follows: 25% to the Village of Stickney, 5% to the
6City of Berwyn, 50% to the Town of Cicero, and 20% to the
7Stickney Public Health District.
8 From the tax revenue deposited in the State Gaming Fund
9under this Section, an amount equal to 5% of adjusted gross
10receipts generated by an organization gaming facility located
11in the City of Collinsville shall be paid monthly, subject to
12appropriation by the General Assembly, as follows: 30% to the
13City of Alton, 30% to the City of East St. Louis, and 40% to the
14City of Collinsville.
15 Municipalities and counties may refund any portion of the
16payment that they receive pursuant to this subsection (b-5) to
17the organization gaming facility.
18 (b-6) Beginning on June 28, 2019 (the effective date of
19Public Act 101-31) this amendatory Act of the 101st General
20Assembly, from the tax revenue deposited in the State Gaming
21Fund under this Section, an amount equal to 2% of adjusted
22gross receipts generated by an organization gaming facility
23located outside Madison County shall be paid monthly, subject
24to appropriation by the General Assembly, to the county in
25which the organization gaming facility is located for the
26purposes of its criminal justice system or health care system.

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1 Counties may refund any portion of the payment that they
2receive pursuant to this subsection (b-6) to the organization
3gaming facility.
4 (b-7) From the tax revenue from the organization gaming
5licensee located in one of the following townships of Cook
6County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
7Worth, an amount equal to 5% of the adjusted gross receipts
8generated by that organization gaming licensee shall be
9remitted monthly, subject to appropriation, as follows: 2% to
10the unit of local government in which the organization gaming
11licensee is located, and 3% shall be distributed: (A) in
12accordance with a regional capital development plan entered
13into by the following communities: Village of Alsip, Village of
14Beecher, City of Blue Island, Village of Burnham, City of
15Calumet City, Village of Calumet Park, City of Chicago Heights,
16City of Country Club Hills, Village of Crestwood, Village of
17Crete, Village of Dixmoor, Village of Dolton, Village of East
18Hazel Crest, Village of Flossmoor, Village of Ford Heights,
19Village of Glenwood, City of Harvey, Village of Hazel Crest,
20Village of Homewood, Village of Lansing, Village of Lynwood,
21City of Markham, Village of Matteson, Village of Midlothian,
22Village of Mokena, Village of Monee, City of Oak Forest,
23Village of Olympia Fields, Village of Orland Hills, Village of
24Orland Park, City of Palos Heights, Village of Park Forest,
25Village of Peotone, Village of Phoenix, Village of Posen,
26Village of Richton Park, Village of Riverdale, Village of

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1Robbins, Village of Sauk Village, Village of South Chicago
2Heights, Village of South Holland, Village of Steger, Village
3of Thornton, Village of Tinley Park, Village of University
4Park, and Village of Worth; or (B) if no regional capital
5development plan exists, equally among the communities listed
6in item (A) to be used for capital expenditures or public
7pension payments, or both.
8 (b-8) In lieu of the payments under subsection (b) of this
9Section, the tax revenue from the privilege tax imposed by
10subsection (a-5.5) shall be paid monthly, subject to
11appropriation by the General Assembly, to the City of Chicago
12and shall be expended or obligated by the City of Chicago for
13pension payments in accordance with Public Act 99-506.
14 (c) Appropriations, as approved by the General Assembly,
15may be made from the State Gaming Fund to the Board (i) for the
16administration and enforcement of this Act and the Video Gaming
17Act, (ii) for distribution to the Department of State Police
18and to the Department of Revenue for the enforcement of this
19Act, and the Video Gaming Act, and (iii) to the Department of
20Human Services for the administration of programs to treat
21problem gambling, including problem gambling from sports
22wagering. The Board's annual appropriations request must
23separately state its funding needs for the regulation of gaming
24authorized under Section 7.7, riverboat gaming, casino gaming,
25video gaming, and sports wagering.
26 (c-2) An amount equal to 2% of the adjusted gross receipts

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1generated by an organization gaming facility located within a
2home rule county with a population of over 3,000,000
3inhabitants shall be paid, subject to appropriation from the
4General Assembly, from the State Gaming Fund to the home rule
5county in which the organization gaming licensee is located for
6the purpose of enhancing the county's criminal justice system.
7 (c-3) Appropriations, as approved by the General Assembly,
8may be made from the tax revenue deposited into the State
9Gaming Fund from organization gaming licensees pursuant to this
10Section for the administration and enforcement of this Act.
11 (c-4) After payments required under subsections (b),
12(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
13the tax revenue from organization gaming licensees deposited
14into the State Gaming Fund under this Section, all remaining
15amounts from organization gaming licensees shall be
16transferred into the Capital Projects Fund.
17 (c-5) (Blank).
18 (c-10) Each year the General Assembly shall appropriate
19from the General Revenue Fund to the Education Assistance Fund
20an amount equal to the amount paid into the Horse Racing Equity
21Fund pursuant to subsection (c-5) in the prior calendar year.
22 (c-15) After the payments required under subsections (b),
23(c), and (c-5) have been made, an amount equal to 2% of the
24adjusted gross receipts of (1) an owners licensee that
25relocates pursuant to Section 11.2, (2) an owners licensee
26conducting riverboat gambling operations pursuant to an owners

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1license that is initially issued after June 25, 1999, or (3)
2the first riverboat gambling operations conducted by a licensed
3manager on behalf of the State under Section 7.3, whichever
4comes first, shall be paid, subject to appropriation from the
5General Assembly, from the State Gaming Fund to each home rule
6county with a population of over 3,000,000 inhabitants for the
7purpose of enhancing the county's criminal justice system.
8 (c-20) Each year the General Assembly shall appropriate
9from the General Revenue Fund to the Education Assistance Fund
10an amount equal to the amount paid to each home rule county
11with a population of over 3,000,000 inhabitants pursuant to
12subsection (c-15) in the prior calendar year.
13 (c-21) After the payments required under subsections (b),
14(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
15been made, an amount equal to 2% of the adjusted gross receipts
16generated by the owners licensee under paragraph (1) of
17subsection (e-5) of Section 7 shall be paid, subject to
18appropriation from the General Assembly, from the State Gaming
19Fund to the home rule county in which the owners licensee is
20located for the purpose of enhancing the county's criminal
21justice system.
22 (c-22) After the payments required under subsections (b),
23(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
24(c-21) have been made, an amount equal to 2% of the adjusted
25gross receipts generated by the owners licensee under paragraph
26(5) of subsection (e-5) of Section 7 shall be paid, subject to

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1appropriation from the General Assembly, from the State Gaming
2Fund to the home rule county in which the owners licensee is
3located for the purpose of enhancing the county's criminal
4justice system.
5 (c-25) From July 1, 2013 and each July 1 thereafter through
6July 1, 2019, $1,600,000 shall be transferred from the State
7Gaming Fund to the Chicago State University Education
8Improvement Fund.
9 On July 1, 2020 and each July 1 thereafter, $3,000,000
10shall be transferred from the State Gaming Fund to the Chicago
11State University Education Improvement Fund.
12 (c-30) On July 1, 2013 or as soon as possible thereafter,
13$92,000,000 shall be transferred from the State Gaming Fund to
14the School Infrastructure Fund and $23,000,000 shall be
15transferred from the State Gaming Fund to the Horse Racing
16Equity Fund.
17 (c-35) Beginning on July 1, 2013, in addition to any amount
18transferred under subsection (c-30) of this Section,
19$5,530,000 shall be transferred monthly from the State Gaming
20Fund to the School Infrastructure Fund.
21 (d) From time to time, the Board shall transfer the
22remainder of the funds generated by this Act into the Education
23Assistance Fund, created by Public Act 86-0018, of the State of
24Illinois.
25 (e) Nothing in this Act shall prohibit the unit of local
26government designated as the home dock of the riverboat from

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1entering into agreements with other units of local government
2in this State or in other states to share its portion of the
3tax revenue.
4 (f) To the extent practicable, the Board shall administer
5and collect the wagering taxes imposed by this Section in a
6manner consistent with the provisions of Sections 4, 5, 5a, 5b,
75c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
8Retailers' Occupation Tax Act and Section 3-7 of the Uniform
9Penalty and Interest Act.
10(Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19;
11101-31, Article 35, Section 35-55, eff. 6-28-19; revised
128-23-19.)
13 Section 99. Effective date. This Act takes effect upon
14becoming law.
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