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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2760

Introduced 1/13/2026, by Sen. Patrick J. Joyce

SYNOPSIS AS INTRODUCED:

30 ILCS 115/2

from Ch. 85, par. 612

Amends the State Revenue Sharing Act. Provides that, if a
municipality imposes fees, surcharges, or other costs for the privilege of
conducting or participating in sports wagering, then the total amount of
those fees, surcharges, or other costs shall be deducted from that
municipality's Local Government Distributive Fund allocation and
redistributed to the other municipalities and counties in this State in
accordance with the Local Government Distributive Fund allocation formula.
LRB104 16618 HLH 30019 b

A BILL FOR

SB2760
LRB104 16618 HLH 30019 b
1

AN ACT concerning finance.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The State Revenue Sharing Act is amended by
5
changing Section 2 as follows:

6

(30 ILCS 115/2)

(from Ch. 85, par. 612)
7

Sec. 2.
Allocation and disbursement.

8

(a) As soon as may be after the first day of each month,
9
the Department of Revenue shall allocate among the several
10
municipalities and counties of this State the amount available
11
in the Local Government Distributive Fund and in the Income
12
Tax Surcharge Local Government Distributive Fund, determined
13
as provided in Sections 1 and 1a above. Except as provided in
14
Sections 13 and 13.1 of this Act, the Department shall then
15
certify such allocations to the State Comptroller, who shall
16
pay over to the several municipalities and counties the
17
respective amounts allocated to them. The amount of such Funds
18
allocable to each such municipality and county shall be in
19
proportion to the number of individual residents of such
20
municipality or county to the total population of the State,
21
determined in each case on the basis of the latest census of
22
the State, municipality or county conducted by the Federal
23
government and certified by the Secretary of State and for

SB2760
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LRB104 16618 HLH 30019 b
1
annexations to municipalities, the latest Federal, State or
2
municipal census of the annexed area which has been certified
3
by the Department of Revenue. Allocations to the City of
4
Chicago under this Section are subject to Section 6 of the
5
Hotel Operators' Occupation Tax Act. For the purpose of this
6
Section, the number of individual residents of a county shall
7
be reduced by the number of individuals residing therein in
8
municipalities, but the number of individual residents of the
9
State, county and municipality shall reflect the latest census
10
of any of them.
Notwithstanding any other provision of law, if
11
a municipality imposes fees, surcharges, or other costs for
12
the privilege of conducting or participating in sports
13
wagering, then the total amount of those fees, surcharges, or
14
other costs shall be deducted from that municipality's
15
allocation under this subsection and redistributed to the
16
other municipalities and counties in this State in accordance
17
with the allocation formula set forth in this subsection (a).

18

(b) It is the intent of the General Assembly that
19
allocations made under this Section shall be made in a fair and
20
equitable manner. Accordingly, the clerk of any municipality
21
to which territory has been annexed, or from which territory
22
has been disconnected, shall notify the Department of Revenue
23
in writing of that annexation or disconnection and shall (1)
24
state the number of residents within the territory that was
25
annexed or disconnected, based on the last census conducted by
26
the federal, State, or municipal government and certified by

SB2760
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LRB104 16618 HLH 30019 b
1
the Illinois Secretary of State, and (2) furnish therewith a
2
certified copy of the plat of annexation or, in the case of
3
disconnection, the ordinance, final judgment, or resolution of
4
disconnection together with an accurate depiction of the
5
territory disconnected. The county in which the annexed or
6
disconnected territory is located shall verify that the number
7
of residents stated on the written notice that is to be sent to
8
the Department of Revenue is true and accurate. The verified
9
statement of the county shall accompany the written notice.
10
However, if the county does not respond to the municipality's
11
request for verification within 30 days, this verification
12
requirement shall be waived. The written notice shall be
13
provided to the Department of Revenue (1) within 30 days after
14
the effective date of this amendatory Act of the 96th General
15
Assembly for disconnections occurring after January 1, 2007
16
and before the effective date of this amendatory Act of the
17
96th General Assembly or (2) within 30 days after the
18
annexation or disconnection for annexations or disconnections
19
occurring on or after the effective date of this amendatory
20
Act of the 96th General Assembly. For purposes of this
21
Section, a disconnection or annexation through court order is
22
deemed to be effective 30 days after the entry of a final
23
judgment order, unless stayed pending appeal. Thereafter, the
24
monthly allocation made to the municipality and to any other
25
municipality or county affected by the annexation or
26
disconnection shall be adjusted in accordance with this

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LRB104 16618 HLH 30019 b
1
Section to reflect the change in residency of the residents of
2
the territory that was annexed or disconnected. The adjustment
3
shall be made no later than 30 days after the Department of
4
Revenue's receipt of the written notice of annexation or
5
disconnection described in this Section.
6
(Source: P.A. 104-6, eff. 6-16-25.)

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