GAMBLING-ADJUST GROSS RECEIPTS

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB2781

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

SYNOPSIS AS INTRODUCED:

230 ILCS 10/4

from Ch. 120, par. 2404

Amends the Illinois Gambling Act. Changes the definition of "adjusted
gross receipts" to mean the total of all cash and cash equivalents received
by a licensee minus the total of: (1) all cash and cash equivalents paid
out as winnings to wagerers; (2) the actual costs paid by a licensee for
anything of value provided to and redeemed by wagerers; (3) voided or
cancelled wagers; and (4) the costs of free play or promotional credits
provided to and redeemed by the applicable licensee's wagerers.
LRB104 16773 LNS 30182 b

A BILL FOR

SB2781
LRB104 16773 LNS 30182 b
1

AN ACT concerning gaming.

2

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

4

Section 5.
The Illinois Gambling Act is amended by
5
changing Section 4 as follows:

6

(230 ILCS 10/4)

(from Ch. 120, par. 2404)
7

Sec. 4.
Definitions.
As used in this Act:
8

"Board" means the Illinois Gaming Board.
9

"Occupational license" means a license issued by the Board
10
to a person or entity to perform an occupation which the Board
11
has identified as requiring a license to engage in riverboat
12
gambling, casino gambling, or gaming pursuant to an
13
organization gaming license issued under this Act in Illinois.
14

"Gambling game" includes, but is not limited to, baccarat,
15
twenty-one, poker, craps, slot machine, video game of chance,
16
roulette wheel, klondike table, punchboard, faro layout, keno
17
layout, numbers ticket, push card, jar ticket, or pull tab
18
which is authorized by the Board as a wagering device under
19
this Act.
20

"Riverboat" means a self-propelled excursion boat, a
21
permanently moored barge, or permanently moored barges that
22
are permanently fixed together to operate as one vessel, on
23
which lawful gambling is authorized and licensed as provided

SB2781
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LRB104 16773 LNS 30182 b
1
in this Act.
2

"Slot machine" means any mechanical, electrical, or other
3
device, contrivance, or machine that is authorized by the
4
Board as a wagering device under this Act which, upon
5
insertion of a coin, currency, token, or similar object
6
therein, or upon payment of any consideration whatsoever, is
7
available to play or operate, the play or operation of which
8
may deliver or entitle the person playing or operating the
9
machine to receive cash, premiums, merchandise, tokens, or
10
anything of value whatsoever, whether the payoff is made
11
automatically from the machine or in any other manner
12
whatsoever. A slot machine:
13

(1) may utilize spinning reels or video displays or
14

both;
15

(2) may or may not dispense coins, tickets, or tokens
16

to winning patrons;
17

(3) may use an electronic credit system for receiving
18

wagers and making payouts; and
19

(4) may simulate a table game.
20

"Slot machine" does not include table games authorized by
21
the Board as a wagering device under this Act.
22

"Managers license" means a license issued by the Board to
23
a person or entity to manage gambling operations conducted by
24
the State pursuant to Section 7.3.
25

"Dock" means the location where a riverboat moors for the
26
purpose of embarking passengers for and disembarking

SB2781
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LRB104 16773 LNS 30182 b
1
passengers from the riverboat.
2

"Gross receipts" means the total amount of money exchanged
3
for the purchase of chips, tokens, or electronic cards by
4
riverboat patrons.
5

"Adjusted gross receipts" means the
total of all cash and
6
cash equivalents received by a licensee minus the total of:
7

(1) all cash and cash equivalents paid out as winnings
8

to wagerers;
9

(2) the actual costs paid by a licensee for anything
10

of value provided to and redeemed by wagerers, including
11

merchandise or services distributed to wagerers to
12

incentivize wagering;
13

(3) voided or cancelled wagers; and
14

(4) the costs of free play or promotional credits
15

provided to and redeemed by the applicable licensee's
16

wagerers.

gross receipts less winnings paid to wagerers.
17

"Cheat" means to alter the selection of criteria which
18
determine the result of a gambling game or the amount or
19
frequency of payment in a gambling game.
20

"Gambling operation" means the conduct of gambling games
21
authorized under this Act upon a riverboat or in a casino or
22
authorized under this Act and the Illinois Horse Racing Act of
23
1975 at an organization gaming facility.
24

"License bid" means the lump sum amount of money that an
25
applicant bids and agrees to pay the State in return for an
26
owners license that is issued or re-issued on or after July 1,

SB2781
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LRB104 16773 LNS 30182 b
1
2003.
2

"Table game" means a live gaming apparatus upon which
3
gaming is conducted or that determines an outcome that is the
4
object of a wager, including, but not limited to, baccarat,
5
twenty-one, blackjack, poker, craps, roulette wheel, klondike
6
table, punchboard, faro layout, keno layout, numbers ticket,
7
push card, jar ticket, pull tab, or other similar games that
8
are authorized by the Board as a wagering device under this
9
Act. "Table game" does not include slot machines or video
10
games of chance.
11

The terms "minority person", "woman", and "person with a
12
disability" shall have the same meaning as defined in Section
13
2 of the Business Enterprise for Minorities, Women, and
14
Persons with Disabilities Act.
15

"Casino" means a facility at which lawful gambling is
16
authorized as provided in this Act.
17

"Owners license" means a license to conduct riverboat or
18
casino gambling operations, but does not include an
19
organization gaming license.
20

"Licensed owner" means a person who holds an owners
21
license.
22

"Organization gaming facility" means that portion of an
23
organization licensee's racetrack facilities at which gaming
24
authorized under Section 7.7 is conducted.
25

"Organization gaming license" means a license issued by
26
the Illinois Gaming Board under Section 7.7 of this Act

SB2781
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LRB104 16773 LNS 30182 b
1
authorizing gaming pursuant to that Section at an organization
2
gaming facility.
3

"Organization gaming licensee" means an entity that holds
4
an organization gaming license.
5

"Organization licensee" means an entity authorized by the
6
Illinois Racing Board to conduct pari-mutuel wagering in
7
accordance with the Illinois Horse Racing Act of 1975. With
8
respect only to gaming pursuant to an organization gaming
9
license, "organization licensee" includes the authorization
10
for gaming created under subsection (a) of Section 56 of the
11
Illinois Horse Racing Act of 1975.
12
(Source: P.A. 100-391, eff. 8-25-17; 101-31, eff. 6-28-19.)

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