GAMBLING-WAGERING TAX

Illinois General Assembly - Full Text of SB3022

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3022

Introduced 1/28/2026, by Sen. Adriane Johnson

SYNOPSIS AS INTRODUCED:

230 ILCS 10/13

from Ch. 120, par. 2413

Amends the Illinois Gambling Act. Provides that from the tax revenue
from riverboat or casino gambling deposited into the State Gaming Fund, an
additional amount equal to 0.50% of the adjusted gross receipts generated
by a riverboat in the City of Waukegan shall be divided and remitted
monthly to the Lake County State's Attorney Office for the Lake County
State's Attorney's Gun Violence Prevention Initiative and community
violence intervention partners with at least 0.40% directly funding the
Lake County State's Attorney's Gun Violence Prevention Initiative.
LRB104 17438 LNS 30863 b

A BILL FOR

SB3022
LRB104 17438 LNS 30863 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 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
9
gross receipts received from gambling games authorized under
10
this Act at the rate of 20%.
11

(a-1) From January 1, 1998 until July 1, 2002, a privilege
12
tax is imposed on persons engaged in the business of
13
conducting riverboat gambling operations, based on the
14
adjusted gross receipts received by a licensed owner from
15
gambling games authorized under this Act at the following
16
rates:
17

15% of annual adjusted gross receipts up to and
18

including $25,000,000;
19

20% of annual adjusted gross receipts in excess of
20

$25,000,000 but not exceeding $50,000,000;
21

25% of annual adjusted gross receipts in excess of
22

$50,000,000 but not exceeding $75,000,000;
23

30% of annual adjusted gross receipts in excess of

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$75,000,000 but not exceeding $100,000,000;
2

35% of annual adjusted gross receipts in excess of
3

$100,000,000.
4

(a-2) From July 1, 2002 until July 1, 2003, a privilege tax
5
is imposed on persons engaged in the business of conducting
6
riverboat gambling operations, other than licensed managers
7
conducting riverboat gambling operations on behalf of the
8
State, based on the adjusted gross receipts received by a
9
licensed owner from gambling games authorized under this Act
10
at the following rates:
11

15% of annual adjusted gross receipts up to and
12

including $25,000,000;
13

22.5% of annual adjusted gross receipts in excess of
14

$25,000,000 but not exceeding $50,000,000;
15

27.5% of annual adjusted gross receipts in excess of
16

$50,000,000 but not exceeding $75,000,000;
17

32.5% of annual adjusted gross receipts in excess of
18

$75,000,000 but not exceeding $100,000,000;
19

37.5% of annual adjusted gross receipts in excess of
20

$100,000,000 but not exceeding $150,000,000;
21

45% of annual adjusted gross receipts in excess of
22

$150,000,000 but not exceeding $200,000,000;
23

50% of annual adjusted gross receipts in excess of
24

$200,000,000.
25

(a-3) Beginning July 1, 2003, a privilege tax is imposed
26
on persons engaged in the business of conducting riverboat

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1
gambling operations, other than licensed managers conducting
2
riverboat gambling operations on behalf of the State, based on
3
the adjusted gross receipts received by a licensed owner from
4
gambling games authorized under this Act at the following
5
rates:
6

15% of annual adjusted gross receipts up to and
7

including $25,000,000;
8

27.5% of annual adjusted gross receipts in excess of
9

$25,000,000 but not exceeding $37,500,000;
10

32.5% of annual adjusted gross receipts in excess of
11

$37,500,000 but not exceeding $50,000,000;
12

37.5% of annual adjusted gross receipts in excess of
13

$50,000,000 but not exceeding $75,000,000;
14

45% of annual adjusted gross receipts in excess of
15

$75,000,000 but not exceeding $100,000,000;
16

50% of annual adjusted gross receipts in excess of
17

$100,000,000 but not exceeding $250,000,000;
18

70% of annual adjusted gross receipts in excess of
19

$250,000,000.
20

An amount equal to the amount of wagering taxes collected
21
under this subsection (a-3) that are in addition to the amount
22
of wagering taxes that would have been collected if the
23
wagering tax rates under subsection (a-2) were in effect shall
24
be paid into the Common School Fund.
25

The privilege tax imposed under this subsection (a-3)
26
shall no longer be imposed beginning on the earlier of (i) July

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1, 2005; (ii) the first date after June 20, 2003 that riverboat
2
gambling operations are conducted pursuant to a dormant
3
license; or (iii) the first day that riverboat gambling
4
operations are conducted under the authority of an owners
5
license that is in addition to the 10 owners licenses
6
initially authorized under this Act. For the purposes of this
7
subsection (a-3), the term "dormant license" means an owners
8
license that is authorized by this Act under which no
9
riverboat gambling operations are being conducted on June 20,
10
2003.
11

(a-4) Beginning on the first day on which the tax imposed
12
under subsection (a-3) is no longer imposed and ending upon
13
the imposition of the privilege tax under subsection (a-5) of
14
this Section, a privilege tax is imposed on persons engaged in
15
the business of conducting gambling operations, other than
16
licensed managers conducting riverboat gambling operations on
17
behalf of the State, based on the adjusted gross receipts
18
received by a licensed owner from gambling games authorized
19
under this Act at the following rates:
20

15% of annual adjusted gross receipts up to and
21

including $25,000,000;
22

22.5% of annual adjusted gross receipts in excess of
23

$25,000,000 but not exceeding $50,000,000;
24

27.5% of annual adjusted gross receipts in excess of
25

$50,000,000 but not exceeding $75,000,000;
26

32.5% of annual adjusted gross receipts in excess of

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$75,000,000 but not exceeding $100,000,000;
2

37.5% of annual adjusted gross receipts in excess of
3

$100,000,000 but not exceeding $150,000,000;
4

45% of annual adjusted gross receipts in excess of
5

$150,000,000 but not exceeding $200,000,000;
6

50% of annual adjusted gross receipts in excess of
7

$200,000,000.
8

For the imposition of the privilege tax in this subsection
9
(a-4), amounts paid pursuant to item (1) of subsection (b) of
10
Section 56 of the Illinois Horse Racing Act of 1975 shall not
11
be included in the determination of adjusted gross receipts.
12

(a-5)(1) Beginning on July 1, 2020, a privilege tax is
13
imposed on persons engaged in the business of conducting
14
gambling operations, other than the owners licensee under
15
paragraph (1) of subsection (e-5) of Section 7 and licensed
16
managers conducting riverboat gambling operations on behalf of
17
the State, based on the adjusted gross receipts received by
18
such licensee from the gambling games authorized under this
19
Act. The privilege tax for all gambling games other than table
20
games, including, but not limited to, slot machines, video
21
game of chance gambling, and electronic gambling games shall
22
be at the following rates:
23

15% of annual adjusted gross receipts up to and
24

including $25,000,000;
25

22.5% of annual adjusted gross receipts in excess of
26

$25,000,000 but not exceeding $50,000,000;

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27.5% of annual adjusted gross receipts in excess of
2

$50,000,000 but not exceeding $75,000,000;
3

32.5% of annual adjusted gross receipts in excess of
4

$75,000,000 but not exceeding $100,000,000;
5

37.5% of annual adjusted gross receipts in excess of
6

$100,000,000 but not exceeding $150,000,000;
7

45% of annual adjusted gross receipts in excess of
8

$150,000,000 but not exceeding $200,000,000;
9

50% of annual adjusted gross receipts in excess of
10

$200,000,000.
11

The privilege tax for table games shall be at the
12
following rates:
13

15% of annual adjusted gross receipts up to and
14

including $25,000,000;
15

20% of annual adjusted gross receipts in excess of
16

$25,000,000.
17

For the imposition of the privilege tax in this subsection
18
(a-5), amounts paid pursuant to item (1) of subsection (b) of
19
Section 56 of the Illinois Horse Racing Act of 1975 shall not
20
be included in the determination of adjusted gross receipts.
21

(2) Beginning on the first day that an owners licensee
22
under paragraph (1) of subsection (e-5) of Section 7 conducts
23
gambling operations, either in a temporary facility or a
24
permanent facility, a privilege tax is imposed on persons
25
engaged in the business of conducting gambling operations
26
under paragraph (1) of subsection (e-5) of Section 7, other

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than licensed managers conducting riverboat gambling
2
operations on behalf of the State, based on the adjusted gross
3
receipts received by such licensee from the gambling games
4
authorized under this Act. The privilege tax for all gambling
5
games other than table games, including, but not limited to,
6
slot machines, video game of chance gambling, and electronic
7
gambling games shall be at the following rates:
8

12% of annual adjusted gross receipts up to and
9

including $25,000,000 to the State and 10.5% of annual
10

adjusted gross receipts up to and including $25,000,000 to
11

the City of Chicago;
12

16% of annual adjusted gross receipts in excess of
13

$25,000,000 but not exceeding $50,000,000 to the State and
14

14% of annual adjusted gross receipts in excess of
15

$25,000,000 but not exceeding $50,000,000 to the City of
16

Chicago;
17

20.1% of annual adjusted gross receipts in excess of
18

$50,000,000 but not exceeding $75,000,000 to the State and
19

17.4% of annual adjusted gross receipts in excess of
20

$50,000,000 but not exceeding $75,000,000 to the City of
21

Chicago;
22

21.4% of annual adjusted gross receipts in excess of
23

$75,000,000 but not exceeding $100,000,000 to the State
24

and 18.6% of annual adjusted gross receipts in excess of
25

$75,000,000 but not exceeding $100,000,000 to the City of
26

Chicago;

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22.7% of annual adjusted gross receipts in excess of
2

$100,000,000 but not exceeding $150,000,000 to the State
3

and 19.8% of annual adjusted gross receipts in excess of
4

$100,000,000 but not exceeding $150,000,000 to the City of
5

Chicago;
6

24.1% of annual adjusted gross receipts in excess of
7

$150,000,000 but not exceeding $225,000,000 to the State
8

and 20.9% of annual adjusted gross receipts in excess of
9

$150,000,000 but not exceeding $225,000,000 to the City of
10

Chicago;
11

26.8% of annual adjusted gross receipts in excess of
12

$225,000,000 but not exceeding $1,000,000,000 to the State
13

and 23.2% of annual adjusted gross receipts in excess of
14

$225,000,000 but not exceeding $1,000,000,000 to the City
15

of Chicago;
16

40% of annual adjusted gross receipts in excess of
17

$1,000,000,000 to the State and 34.7% of annual gross
18

receipts in excess of $1,000,000,000 to the City of
19

Chicago.
20

The privilege tax for table games shall be at the
21
following rates:
22

8.1% of annual adjusted gross receipts up to and
23

including $25,000,000 to the State and 6.9% of annual
24

adjusted gross receipts up to and including $25,000,000 to
25

the City of Chicago;
26

10.7% of annual adjusted gross receipts in excess of

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1

$25,000,000 but not exceeding $75,000,000 to the State and
2

9.3% of annual adjusted gross receipts in excess of
3

$25,000,000 but not exceeding $75,000,000 to the City of
4

Chicago;
5

11.2% of annual adjusted gross receipts in excess of
6

$75,000,000 but not exceeding $175,000,000 to the State
7

and 9.8% of annual adjusted gross receipts in excess of
8

$75,000,000 but not exceeding $175,000,000 to the City of
9

Chicago;
10

13.5% of annual adjusted gross receipts in excess of
11

$175,000,000 but not exceeding $225,000,000 to the State
12

and 11.5% of annual adjusted gross receipts in excess of
13

$175,000,000 but not exceeding $225,000,000 to the City of
14

Chicago;
15

15.1% of annual adjusted gross receipts in excess of
16

$225,000,000 but not exceeding $275,000,000 to the State
17

and 12.9% of annual adjusted gross receipts in excess of
18

$225,000,000 but not exceeding $275,000,000 to the City of
19

Chicago;
20

16.2% of annual adjusted gross receipts in excess of
21

$275,000,000 but not exceeding $375,000,000 to the State
22

and 13.8% of annual adjusted gross receipts in excess of
23

$275,000,000 but not exceeding $375,000,000 to the City of
24

Chicago;
25

18.9% of annual adjusted gross receipts in excess of
26

$375,000,000 to the State and 16.1% of annual gross

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1

receipts in excess of $375,000,000 to the City of Chicago.
2

For the imposition of the privilege tax in this subsection
3
(a-5), amounts paid pursuant to item (1) of subsection (b) of
4
Section 56 of the Illinois Horse Racing Act of 1975 shall not
5
be included in the determination of adjusted gross receipts.
6

(3) Notwithstanding the provisions of this subsection
7
(a-5), for the first 10 years that the privilege tax is imposed
8
under this subsection (a-5) or until the year preceding the
9
calendar year in which paragraph (4) becomes operative,
10
whichever occurs first, the privilege tax shall be imposed on
11
the modified annual adjusted gross receipts of a riverboat or
12
casino conducting gambling operations in the City of East St.
13
Louis, unless:
14

(1) the riverboat or casino fails to employ at least
15

450 people, except no minimum employment shall be required
16

during 2020 and 2021 or during periods that the riverboat
17

or casino is closed on orders of State officials for
18

public health emergencies or other emergencies not caused
19

by the riverboat or casino;
20

(2) the riverboat or casino fails to maintain
21

operations in a manner consistent with this Act or is not a
22

viable riverboat or casino subject to the approval of the
23

Board; or
24

(3) the owners licensee is not an entity in which
25

employees participate in an employee stock ownership plan
26

or in which the owners licensee sponsors a 401(k)

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retirement plan and makes a matching employer contribution
2

equal to at least one-quarter of the first 12% or one-half
3

of the first 6% of each participating employee's
4

contribution, not to exceed any limitations under federal
5

laws and regulations.
6

(4) Notwithstanding the provisions of this subsection
7
(a-5), for 10 calendar years beginning in the year that
8
gambling operations commence either in a temporary or
9
permanent facility at an organization gaming facility located
10
in the City of Collinsville, the privilege tax imposed under
11
this subsection (a-5) on a riverboat or casino conducting
12
gambling operations in the City of East St. Louis shall be
13
reduced, if applicable, by an amount equal to the difference
14
in adjusted gross receipts for the 2022 calendar year less the
15
current year's adjusted gross receipts, unless:
16

(A) the riverboat or casino fails to employ at least
17

350 people, except that no minimum employment shall be
18

required during periods that the riverboat or casino is
19

closed on orders of State officials for public health
20

emergencies or other emergencies not caused by the
21

riverboat or casino;
22

(B) the riverboat or casino fails to maintain
23

operations in a manner consistent with this Act or is not a
24

viable riverboat or casino subject to the approval of the
25

Board; or
26

(C) the riverboat or casino fails to submit audited

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financial statements to the Board prepared by an
2

accounting firm that has been preapproved by the Board and
3

such statements were prepared in accordance with the
4

provisions of the Financial Accounting Standards Board
5

Accounting Standards Codification under nongovernmental
6

accounting principles generally accepted in the United
7

States.
8

As used in this subsection (a-5), "modified annual
9
adjusted gross 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
16

receipts 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
23

receipts 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
4

annual adjusted gross receipts for the immediately
5

preceding year.
6

(a-6) From June 28, 2019 (the effective date of Public Act
7
101-31) until June 30, 2023, an owners licensee that conducted
8
gambling operations prior to January 1, 2011 shall receive a
9
dollar-for-dollar credit against the tax imposed under this
10
Section for any renovation or construction costs paid by the
11
owners licensee, but in no event shall the credit exceed
12
$2,000,000.
13

Additionally, from June 28, 2019 (the effective date of
14
Public Act 101-31) until December 31, 2024, an owners licensee
15
that (i) is located within 15 miles of the Missouri border, and
16
(ii) has at least 3 riverboats, casinos, or their equivalent
17
within a 45-mile radius, may be authorized to relocate to a new
18
location with the approval of both the unit of local
19
government designated as the home dock and the Board, so long
20
as the new location is within the same unit of local government
21
and no more than 3 miles away from its original location. Such
22
owners licensee shall receive a credit against the tax imposed
23
under this Section equal to 8% of the total project costs, as
24
approved by the Board, for any renovation or construction
25
costs paid by the owners licensee for the construction of the
26
new facility, provided that the new facility is operational by

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July 1, 2024. In determining whether or not to approve a
2
relocation, the Board must consider the extent to which the
3
relocation will diminish the gaming revenues received by other
4
Illinois gaming facilities.
5

(a-7) Beginning in the initial adjustment year and through
6
the final adjustment year, if the total obligation imposed
7
pursuant to either subsection (a-5) or (a-6) will result in an
8
owners licensee receiving less after-tax adjusted gross
9
receipts than it received in calendar year 2018, then the
10
total amount of privilege taxes that the owners licensee is
11
required to pay for that calendar year shall be reduced to the
12
extent necessary so that the after-tax adjusted gross receipts
13
in that calendar year equals the after-tax adjusted gross
14
receipts in calendar year 2018, but the privilege tax
15
reduction shall not exceed the annual adjustment cap. If
16
pursuant to this subsection (a-7), the total obligation
17
imposed pursuant to either subsection (a-5) or (a-6) shall be
18
reduced, then the owners licensee shall not receive a refund
19
from the State at the end of the subject calendar year but
20
instead shall be able to apply that amount as a credit against
21
any payments it owes to the State in the following calendar
22
year to satisfy its total obligation under either subsection
23
(a-5) or (a-6). The credit for the final adjustment year shall
24
occur in the calendar year following the final adjustment
25
year.
26

If an owners licensee that conducted gambling operations

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1
prior to January 1, 2019 expands its riverboat or casino,
2
including, but not limited to, with respect to its gaming
3
floor, additional non-gaming amenities such as restaurants,
4
bars, and hotels and other additional facilities, and incurs
5
construction and other costs related to such expansion from
6
June 28, 2019 (the effective date of Public Act 101-31) until
7
June 28, 2029, then for each $15,000,000 spent for any such
8
construction or other costs related to expansion paid by the
9
owners licensee, the final adjustment year shall be extended
10
by one year and the annual adjustment cap shall increase by
11
0.2% of adjusted gross receipts during each calendar year
12
until and including the final adjustment year. No further
13
modifications to the final adjustment year or annual
14
adjustment cap shall be made after $75,000,000 is incurred in
15
construction or other costs related to expansion so that the
16
final adjustment year shall not extend beyond the 9th calendar
17
year after the initial adjustment year, not including the
18
initial adjustment year, and the annual adjustment cap shall
19
not exceed 4% of adjusted gross receipts in a particular
20
calendar year. Construction and other costs related to
21
expansion shall include all project related costs, including,
22
but not limited to, all hard and soft costs, financing costs,
23
on or off-site ground, road or utility work, cost of gaming
24
equipment and all other personal property, initial fees
25
assessed for each incremental gaming position, and the cost of
26
incremental land acquired for such expansion. Soft costs shall

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1
include, but not be limited to, legal fees, architect,
2
engineering and design costs, other consultant costs,
3
insurance cost, permitting costs, and pre-opening costs
4
related to the expansion, including, but not limited to, any
5
of the following: marketing, real estate taxes, personnel,
6
training, travel and out-of-pocket expenses, supply,
7
inventory, and other costs, and any other project related soft
8
costs.
9

To be eligible for the tax credits in subsection (a-6),
10
all construction contracts shall include a requirement that
11
the contractor enter into a project labor agreement with the
12
building and construction trades council with geographic
13
jurisdiction of the location of the proposed gaming facility.
14

Notwithstanding any other provision of this subsection
15
(a-7), this subsection (a-7) does not apply to an owners
16
licensee unless such owners licensee spends at least
17
$15,000,000 on construction and other costs related to its
18
expansion, excluding the initial fees assessed for each
19
incremental gaming position.
20

This subsection (a-7) does not apply to owners licensees
21
authorized pursuant to subsection (e-5) of Section 7 of this
22
Act.
23

For purposes of this subsection (a-7):
24

"Building and construction trades council" means any
25
organization representing multiple construction entities that
26
are monitoring or attentive to compliance with public or

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workers' safety laws, wage and hour requirements, or other
2
statutory requirements or that are making or maintaining
3
collective bargaining agreements.
4

"Initial adjustment year" means the year commencing on
5
January 1 of the calendar year immediately following the
6
earlier of the following:
7

(1) the commencement of gambling operations, either in
8

a temporary or permanent facility, with respect to the
9

owners license authorized under paragraph (1) of
10

subsection (e-5) of Section 7 of this Act; or
11

(2) June 28, 2021 (24 months after the effective date
12

of Public Act 101-31);
13
provided the initial adjustment year shall not commence
14
earlier than June 28, 2020 (12 months after the effective date
15
of Public Act 101-31).
16

"Final adjustment year" means the 2nd calendar year after
17
the initial adjustment year, not including the initial
18
adjustment year, and as may be extended further as described
19
in this subsection (a-7).
20

"Annual adjustment cap" means 3% of adjusted gross
21
receipts in a particular calendar year, and as may be
22
increased further as otherwise described in this subsection
23
(a-7).
24

(a-8) Riverboat gambling operations conducted by a
25
licensed manager on behalf of the State are not subject to the
26
tax imposed under this Section.

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1

(a-9) Beginning on January 1, 2020, the calculation of
2
gross receipts or adjusted gross receipts, for the purposes of
3
this Section, for a riverboat, a casino, or an organization
4
gaming facility shall not include the dollar amount of
5
non-cashable vouchers, coupons, and electronic promotions
6
redeemed by wagerers upon the riverboat, in the casino, or in
7
the organization gaming facility up to and including an amount
8
not to exceed 20% of a riverboat's, a casino's, or an
9
organization gaming facility's adjusted gross receipts.
10

The Illinois Gaming Board shall submit to the General
11
Assembly a comprehensive report no later than March 31, 2023
12
detailing, at a minimum, the effect of removing non-cashable
13
vouchers, coupons, and electronic promotions from this
14
calculation on net gaming revenues to the State in calendar
15
years 2020 through 2022, the increase or reduction in wagerers
16
as a result of removing non-cashable vouchers, coupons, and
17
electronic promotions from this calculation, the effect of the
18
tax rates in subsection (a-5) on net gaming revenues to this
19
State, and proposed modifications to the calculation.
20

(a-10) The taxes imposed by this Section shall be paid by
21
the licensed owner or the organization gaming licensee to the
22
Board not later than 5:00 p.m. of the day after the day when
23
the wagers were made.
24

(a-15) If the privilege tax imposed under subsection (a-3)
25
is no longer imposed pursuant to item (i) of the last paragraph
26
of subsection (a-3), then by June 15 of each year, each owners

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licensee, other than an owners licensee that admitted
2
1,000,000 persons or fewer in calendar year 2004, must, in
3
addition to the payment of all amounts otherwise due under
4
this Section, pay to the Board a reconciliation payment in the
5
amount, if any, by which the licensed owner's base amount
6
exceeds the amount of net privilege tax paid by the licensed
7
owner to the Board in the then current State fiscal year. A
8
licensed owner's net privilege tax obligation due for the
9
balance of the State fiscal year shall be reduced up to the
10
total of the amount paid by the licensed owner in its June 15
11
reconciliation payment. The obligation imposed by this
12
subsection (a-15) is binding on any person, firm, corporation,
13
or other entity that acquires an ownership interest in any
14
such owners license. The obligation imposed under this
15
subsection (a-15) terminates on the earliest of: (i) July 1,
16
2007, (ii) the first day after August 23, 2005 (the effective
17
date of Public Act 94-673) that riverboat gambling operations
18
are conducted pursuant to a dormant license, (iii) the first
19
day that riverboat gambling operations are conducted under the
20
authority of an owners license that is in addition to the 10
21
owners licenses initially authorized under this Act, or (iv)
22
the first day that a licensee under the Illinois Horse Racing
23
Act of 1975 conducts gaming operations with slot machines or
24
other electronic gaming devices. The Board must reduce the
25
obligation imposed under this subsection (a-15) by an amount
26
the Board deems reasonable for any of the following reasons:

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(A) an act or acts of God, (B) an act of bioterrorism or
2
terrorism or a bioterrorism or terrorism threat that was
3
investigated by a law enforcement agency, or (C) a condition
4
beyond the control of the owners licensee that does not result
5
from any act or omission by the owners licensee or any of its
6
agents and that poses a hazardous threat to the health and
7
safety of patrons. If an owners licensee pays an amount in
8
excess of its liability under this Section, the Board shall
9
apply the overpayment to future payments required under this
10
Section.
11

For purposes of this subsection (a-15):
12

"Act of God" means an incident caused by the operation of
13
an extraordinary force that cannot be foreseen, that cannot be
14
avoided by the exercise of due care, and for which no person
15
can be held liable.
16

"Base amount" means the following:
17

For a riverboat in Alton, $31,000,000.
18

For a riverboat in East Peoria, $43,000,000.
19

For the Empress riverboat in Joliet, $86,000,000.
20

For a riverboat in Metropolis, $45,000,000.
21

For the Harrah's riverboat in Joliet, $114,000,000.
22

For a riverboat in Aurora, $86,000,000.
23

For a riverboat in East St. Louis, $48,500,000.
24

For a riverboat in Elgin, $198,000,000.
25

"Dormant license" has the meaning ascribed to it in
26
subsection (a-3).

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"Net privilege tax" means all privilege taxes paid by a
2
licensed owner to the Board under this Section, less all
3
payments made from the State Gaming Fund pursuant to
4
subsection (b) of this Section.
5

The changes made to this subsection (a-15) by Public Act
6
94-839 are intended to restate and clarify the intent of
7
Public Act 94-673 with respect to the amount of the payments
8
required to be made under this subsection by an owners
9
licensee to the Board.
10

(b) From the tax revenue from riverboat or casino gambling
11
deposited into the State Gaming Fund under this Section, an
12
amount equal to 5% of adjusted gross receipts generated by a
13
riverboat or a casino, other than a riverboat or casino
14
designated in paragraph (1), (3), or (4) of subsection (e-5)
15
of Section 7, shall be paid monthly, subject to appropriation
16
by the General Assembly, to the unit of local government in
17
which the casino is located or that is designated as the home
18
dock of the riverboat. Notwithstanding anything to the
19
contrary, beginning on the first day that an owners licensee
20
under paragraph (1), (2), (3), (4), (5), or (6) of subsection
21
(e-5) of Section 7 conducts gambling operations, either in a
22
temporary facility or a permanent facility, and for 2 years
23
thereafter, a unit of local government designated as the home
24
dock of a riverboat whose license was issued before January 1,
25
2019, other than a riverboat conducting gambling operations in
26
the City of East St. Louis, shall not receive less under this

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subsection (b) than the amount the unit of local government
2
received under this subsection (b) in calendar year 2018.
3
Notwithstanding anything to the contrary and because the City
4
of East St. Louis is a financially distressed city, beginning
5
on the first day that an owners licensee under paragraph (1),
6
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
7
conducts gambling operations, either in a temporary facility
8
or a permanent facility, and for 10 years thereafter, a unit of
9
local government designated as the home dock of a riverboat
10
conducting gambling operations in the City of East St. Louis
11
shall not receive less under this subsection (b) than the
12
amount the unit of local government received under this
13
subsection (b) in calendar year 2018.
14

From the tax revenue deposited into the State Gaming Fund
15
pursuant to riverboat or casino gambling operations conducted
16
by a licensed manager on behalf of the State, an amount equal
17
to 5% of adjusted gross receipts generated pursuant to those
18
riverboat or casino gambling operations shall be paid monthly,
19
subject to appropriation by the General Assembly, to the unit
20
of local government that is designated as the home dock of the
21
riverboat upon which those riverboat gambling operations are
22
conducted or in which the casino is located.
23

From the tax revenue from riverboat or casino gambling
24
deposited into the State Gaming Fund under this Section, an
25
amount equal to 5% of the adjusted gross receipts generated by
26
a riverboat designated in paragraph (3) of subsection (e-5) of

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Section 7 shall be divided and remitted monthly, subject to
2
appropriation, as follows: 70% to Waukegan, 10% to Park City,
3
15% to North Chicago, and 5% to Lake County.
Additionally,
4
from the tax revenue from riverboat or casino gambling
5
deposited into the State Gaming Fund under this Section, an
6
amount equal to 0.50% of the adjusted gross receipts generated
7
by a riverboat designated in paragraph (3) of subsection (e-5)
8
of Section 7 shall be divided and remitted monthly, subject to
9
appropriation, to the Lake County State's Attorney Office for
10
the Lake County State's Attorney's Gun Violence Prevention
11
Initiative and community violence intervention partners with
12
at least 0.40% directly funding the Lake County State's
13
Attorney's Gun Violence Prevention Initiative.

14

From the tax revenue from riverboat or casino gambling
15
deposited into the State Gaming Fund under this Section, an
16
amount equal to 5% of the adjusted gross receipts generated by
17
a riverboat designated in paragraph (4) of subsection (e-5) of
18
Section 7 shall be remitted monthly, subject to appropriation,
19
as follows: 70% to the City of Rockford, 5% to the City of
20
Loves Park, 5% to the Village of Machesney, and 20% to
21
Winnebago County.
22

From the tax revenue from riverboat or casino gambling
23
deposited into the State Gaming Fund under this Section, an
24
amount equal to 5% of the adjusted gross receipts generated by
25
a riverboat designated in paragraph (5) of subsection (e-5) of
26
Section 7 shall be remitted monthly, subject to appropriation,

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

Units of local government may refund any portion of the
25
payment that they receive pursuant to this subsection (b) to
26
the riverboat or casino.

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(b-4) Beginning on the first day a licensee under
2
subsection (e-5) of Section 7 conducts gambling operations or
3
30 days after the effective date of this amendatory Act of the
4
103rd General Assembly, whichever is sooner, either in a
5
temporary facility or a permanent facility, and ending on July
6
31, 2042, from the tax revenue deposited into the State Gaming
7
Fund under this Section, $5,000,000 shall be paid annually,
8
subject to appropriation, to the host municipality of that
9
owners licensee of a license issued or re-issued pursuant to
10
Section 7.1 of this Act before January 1, 2012. Payments
11
received by the host municipality pursuant to this subsection
12
(b-4) may not be shared with any other unit of local
13
government.
14

(b-5) Beginning on June 28, 2019 (the effective date of
15
Public Act 101-31), from the tax revenue deposited into the
16
State Gaming Fund under this Section, an amount equal to 3% of
17
adjusted gross receipts generated by each organization gaming
18
facility located outside Madison County shall be paid monthly,
19
subject to appropriation by the General Assembly, to a
20
municipality other than the Village of Stickney in which each
21
organization gaming facility is located or, if the
22
organization gaming facility is not located within a
23
municipality, to the county in which the organization gaming
24
facility is located, except as otherwise provided in this
25
Section. From the tax revenue deposited into the State Gaming
26
Fund under this Section, an amount equal to 3% of adjusted

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gross receipts generated by an organization gaming facility
2
located in the Village of Stickney shall be paid monthly,
3
subject to appropriation by the General Assembly, as follows:
4
25% to the Village of Stickney, 5% to the City of Berwyn, 50%
5
to the Town of Cicero, and 20% to the Stickney Public Health
6
District.
7

From the tax revenue deposited into the State Gaming Fund
8
under this Section, an amount equal to 5% of adjusted gross
9
receipts generated by an organization gaming facility located
10
in the City of Collinsville shall be paid monthly, subject to
11
appropriation by the General Assembly, as follows: 30% to the
12
City of Alton, 30% to the City of East St. Louis, and 40% to
13
the City of Collinsville.
14

Municipalities and counties may refund any portion of the
15
payment that they receive pursuant to this subsection (b-5) to
16
the organization gaming facility.
17

(b-6) Beginning on June 28, 2019 (the effective date of
18
Public Act 101-31), from the tax revenue deposited into the
19
State Gaming Fund under this Section, an amount equal to 2% of
20
adjusted gross receipts generated by an organization gaming
21
facility located outside Madison County shall be paid monthly,
22
subject to appropriation by the General Assembly, to the
23
county in which the organization gaming facility is located
24
for the purposes of its criminal justice system or health care
25
system.
26

Counties may refund any portion of the payment that they

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receive pursuant to this subsection (b-6) to the organization
2
gaming facility.
3

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

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Village of Thornton, Village of Tinley Park, Village of
2
University Park, and Village of Worth; or (B) if no regional
3
capital development plan exists, equally among the communities
4
listed in item (A) to be used for capital expenditures or
5
public pension payments, or both.
6

(b-8) In lieu of the payments under subsection (b) of this
7
Section, from the tax revenue deposited into the State Gaming
8
Fund pursuant to riverboat or casino gambling operations
9
conducted by an owners licensee under paragraph (1) of
10
subsection (e-5) of Section 7, an amount equal to the tax
11
revenue generated from the privilege tax imposed by paragraph
12
(2) of subsection (a-5) that is to be paid to the City of
13
Chicago shall be paid monthly, subject to appropriation by the
14
General Assembly, as follows: (1) an amount equal to 0.5% of
15
the annual adjusted gross receipts generated by the owners
16
licensee under paragraph (1) of subsection (e-5) of Section 7
17
to the home rule county in which the owners licensee is located
18
for the purpose of enhancing the county's criminal justice
19
system; and (2) the balance to the City of Chicago and shall be
20
expended or obligated by the City of Chicago for pension
21
payments in accordance with Public Act 99-506.
22

(c) Appropriations, as approved by the General Assembly,
23
may be made from the State Gaming Fund to the Board (i) for the
24
administration and enforcement of this Act and the Video
25
Gaming Act, (ii) for distribution to the Illinois State Police
26
and to the Department of Revenue for the enforcement of this

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Act and the Video Gaming Act, and (iii) to the Department of
2
Human Services for the administration of programs to treat
3
problem gambling, including problem gambling from sports
4
wagering. The Board's annual appropriations request must
5
separately state its funding needs for the regulation of
6
gaming authorized under Section 7.7, riverboat gaming, casino
7
gaming, video gaming, and sports wagering.
8

(c-2) An amount equal to 2% of the adjusted gross receipts
9
generated by an organization gaming facility located within a
10
home rule county with a population of over 3,000,000
11
inhabitants shall be paid, subject to appropriation from the
12
General Assembly, from the State Gaming Fund to the home rule
13
county in which the organization gaming licensee is located
14
for the purpose of enhancing the county's criminal justice
15
system.
16

(c-3) Appropriations, as approved by the General Assembly,
17
may be made from the tax revenue deposited into the State
18
Gaming Fund from organization gaming licensees pursuant to
19
this Section for the administration and enforcement of this
20
Act.
21

(c-4) After payments required under subsections (b),
22
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
23
the tax revenue from organization gaming licensees deposited
24
into the State Gaming Fund under this Section, all remaining
25
amounts from organization gaming licensees shall be
26
transferred into the Capital Projects Fund.

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(c-5) (Blank).
2

(c-10) Each year the General Assembly shall appropriate
3
from the General Revenue Fund to the Education Assistance Fund
4
an amount equal to the amount paid into the Horse Racing Equity
5
Fund pursuant to subsection (c-5) in the prior calendar year.
6

(c-15) After the payments required under subsections (b),
7
(c), and (c-5) have been made, an amount equal to 2% of the
8
adjusted gross receipts of (1) an owners licensee that
9
relocates pursuant to Section 11.2, (2) an owners licensee
10
conducting riverboat gambling operations pursuant to an owners
11
license that is initially issued after June 25, 1999, or (3)
12
the first riverboat gambling operations conducted by a
13
licensed manager on behalf of the State under Section 7.3,
14
whichever comes first, shall be paid, subject to appropriation
15
from the General Assembly, from the State Gaming Fund to each
16
home rule county with a population of over 3,000,000
17
inhabitants for the purpose of enhancing the county's criminal
18
justice system.
19

(c-20) Each year the General Assembly shall appropriate
20
from the General Revenue Fund to the Education Assistance Fund
21
an amount equal to the amount paid to each home rule county
22
with a population of over 3,000,000 inhabitants pursuant to
23
subsection (c-15) in the prior calendar year.
24

(c-21) After the payments required under subsections (b),
25
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
26
been made, an amount equal to 0.5% of the adjusted gross

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receipts generated by the owners licensee under paragraph (1)
2
of subsection (e-5) of Section 7 shall be paid monthly,
3
subject to appropriation from the General Assembly, from the
4
State Gaming Fund to the home rule county in which the owners
5
licensee is located for the purpose of enhancing the county's
6
criminal justice system.
7

(c-22) After the payments required under subsections (b),
8
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
9
(c-21) have been made, an amount equal to 2% of the adjusted
10
gross receipts generated by the owners licensee under
11
paragraph (5) of subsection (e-5) of Section 7 shall be paid,
12
subject to appropriation from the General Assembly, from the
13
State Gaming Fund to the home rule county in which the owners
14
licensee is located for the purpose of enhancing the county's
15
criminal justice system.
16

(c-25) From July 1, 2013 and each July 1 thereafter
17
through July 1, 2019, $1,600,000 shall be transferred from the
18
State Gaming Fund to the Chicago State University Education
19
Improvement Fund.
20

On July 1, 2020 and each July 1 thereafter, $3,000,000
21
shall be transferred from the State Gaming Fund to the Chicago
22
State University Education Improvement Fund.
23

(c-30) On July 1, 2013 or as soon as possible thereafter,
24
$92,000,000 shall be transferred from the State Gaming Fund to
25
the School Infrastructure Fund and $23,000,000 shall be
26
transferred from the State Gaming Fund to the Horse Racing

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1
Equity Fund.
2

(c-35) Beginning on July 1, 2013, in addition to any
3
amount transferred under subsection (c-30) of this Section,
4
$5,530,000 shall be transferred monthly from the State Gaming
5
Fund to the School Infrastructure Fund.
6

(d) From time to time, through June 30, 2021, the Board
7
shall transfer the remainder of the funds generated by this
8
Act into the Education Assistance Fund.
9

(d-5) Beginning on July 1, 2021 and through June 30, 2025,
10
on the last day of each month, or as soon thereafter as
11
possible, after all the required expenditures, distributions,
12
and transfers have been made from the State Gaming Fund for the
13
month pursuant to subsections (b) through (c-35), at the
14
direction of the Board, the Comptroller shall direct and the
15
Treasurer shall transfer $22,500,000, along with any
16
deficiencies in such amounts from prior months in the same
17
fiscal year, from the State Gaming Fund to the Education
18
Assistance Fund; then, at the direction of the Board, the
19
Comptroller shall direct and the Treasurer shall transfer the
20
remainder of the funds generated by this Act, if any, from the
21
State Gaming Fund to the Capital Projects Fund.
22

(d-7) Beginning on July 1, 2025, on the last day of each
23
month, or as soon thereafter as possible, after all the
24
required expenditures, distributions, and transfers have been
25
made from the State Gaming Fund for the month under
26
subsections (b) through (c-35), at the direction of the Board,

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the Comptroller shall direct and the Treasurer shall transfer
2
$28,000,000, along with any deficiencies in such amounts from
3
prior months in the same fiscal year, from the State Gaming
4
Fund to the Education Assistance Fund and the remainder of the
5
funds generated by this Act, if any, from the State Gaming Fund
6
to the Capital Projects Fund.
7

(e) Nothing in this Act shall prohibit the unit of local
8
government designated as the home dock of the riverboat from
9
entering into agreements with other units of local government
10
in this State or in other states to share its portion of the
11
tax revenue.
12

(f) To the extent practicable, the Board shall administer
13
and collect the wagering taxes imposed by this Section in a
14
manner consistent with the provisions of Sections 4, 5, 5a,
15
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
16
the Retailers' Occupation Tax Act and Section 3-7 of the
17
Uniform Penalty and Interest Act.
18
(Source: P.A. 103-8, eff. 6-7-23; 103-574, eff. 12-8-23;
19
103-592, eff. 6-7-24; 104-2, eff. 6-16-25.)

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