Rep. Robert Rita
Filed: 5/31/2019
 
 


 




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1
AMENDMENT TO SENATE BILL 690




2 AMENDMENT NO. ______. Amend Senate Bill 690, AS AMENDED, by 
3replacing everything after the enacting clause with the 
4following:


5
"Article 5.  Leveling the Playing Field for Illinois Retail Act


6 Section 5-1. Short title. This Article may be cited as the 
7Leveling the Playing Field for Illinois Retail Act. References 
8in this Article to "this Act" means this Article.

9 Section 5-5. Findings. The General Assembly finds that 
10certified service providers and certified automated systems 
11simplify use and occupation tax compliance for out-of-state 
12sellers, which fosters higher levels of accurate tax collection 
13and remittance and generates administrative savings and new 
14marginal tax revenue for both State and local taxing 
15jurisdictions. By making the services of certified service 
 
 
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1providers and certified automated systems available to remote 
2retailers without charge as provided in this Act, the State 
3will substantially eliminate the burden on those remote 
4retailers to collect and remit both State and local taxing 
5jurisdiction use and occupation taxes. While providing a means 
6for remote retailers to collect and remit tax on an even basis 
7with Illinois retailers, this Act also protects existing local 
8tax revenue streams by retaining origin sourcing for all 
9transactions by retailers maintaining a physical presence in 
10Illinois. 

11 Section 5-10. Definitions. As used in this Act:
12 "Certified service provider" means an agent certified by 
13the Department to perform the remote retailer's use and 
14occupation tax functions, as outlined in the contract between 
15the State and the certified service provider.
16 "Certified automated system" means an automated software 
17system that is certified by the State as meeting all 
18performance and tax calculation standards required by 
19Department rules.
20 "Department" means the Department of Revenue.
21 "Remote retailer" means a retailer as defined in Section 1 
22of the Retailers' Occupation Tax Act that has an obligation to 
23collect State and local retailers' occupation tax under 
24subsection (b) of Section 2 of the Retailers' Occupation Tax 
25Act.
 
 
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1 "Retailers' occupation tax" means the tax levied under the 
2Retailers' Occupation Tax Act and all applicable local 
3retailers' occupation taxes collected by the Department in 
4conjunction with the State retailers' occupation tax.

5 Section 5-15. Certification of certified service 
6providers. The Department shall, no later than December 31, 
72019, establish standards for the certification of certified 
8service providers and certified automated systems and may act 
9jointly with other states to accomplish these ends.
10 The Department may take other actions reasonably required 
11to implement the provisions of this Act, including the adoption 
12of rules and emergency rules and the procurement of goods and 
13services, which also may be coordinated jointly with other 
14states.

15 Section 5-20. Provision of databases. The Department 
16shall, no later than July 1, 2020: 
17  (1) provide and maintain an electronic, downloadable 
18 database of defined product categories that identifies the 
19 taxability of each category;
20  (2) provide and maintain an electronic, downloadable 
21 database of all retailers' occupation tax rates for the 
22 jurisdictions in this State that levy a retailers' 
23 occupation tax; and
24  (3) provide and maintain an electronic, downloadable 
 
 
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1 database that assigns delivery addresses in this State to 
2 the applicable taxing jurisdictions.

3 Section 5-25. Certification. The Department shall, no 
4later than July 1, 2020:
5  (1) provide uniform minimum standards that companies 
6 wishing to be designated as a certified service provider in 
7 this State must meet; those minimum standards must include 
8 an expedited certification process for companies that have 
9 been certified in at least 5 other states;
10  (2) provide uniform minimum standards that certified 
11 automated systems must meet; those minimum standards may 
12 include an expedited certification process for automated 
13 systems that have been certified in at least 5 other 
14 states;
15  (3) establish a certification process to review the 
16 systems of companies wishing to be designated as a 
17 certified service provider in this State or of companies 
18 wishing to use a certified automated process; this 
19 certification process shall provide that companies that 
20 meet all required standards and whose systems have been 
21 tested and approved by the Department for properly 
22 determining the taxability of items to be sold, the correct 
23 tax rate to apply to a transaction, and the appropriate 
24 jurisdictions to which the tax shall be remitted, shall be 
25 certified;
 
 
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1  (4) enter into a contractual relationship with each 
2 company that qualifies as a certified service provider or 
3 that will be using a certified automated system; those 
4 contracts shall, at a minimum, provide:
5   (A) the responsibilities of the certified service 
6 provider and the remote retailers that contract with 
7 the certified service provider or the user of a 
8 certified automated system related to liability for 
9 proper collection and remittance of use and occupation 
10 taxes;
11   (B) the responsibilities of the certified service 
12 provider and the remote retailers that contract with 
13 the certified service provider or the user of a 
14 certified service provider related to record keeping 
15 and auditing;
16   (C) for the protection and confidentiality of tax 
17 information; and
18   (D) compensation equal to 1.75% of the tax dollars 
19 collected and remitted to the State by a certified 
20 service provider on a timely basis on behalf of remote 
21 retailers; remote retailers using a certified service 
22 provider may not claim the vendor's discount allowed 
23 under the Retailers' Occupation Tax Act or the Service 
24 Occupation Tax Act.
25 The provisions of this Section shall supersede the 
26provisions of the Illinois Procurement Code.

 
 
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1 Section 5-30. Relief from liability. Beginning January 1, 
22020, remote retailers using certified service providers or 
3certified automated systems and their certified service 
4providers or certified automated systems providers are 
5relieved from liability to the State for having charged and 
6collected the incorrect amount of use or occupation tax 
7resulting from a certified service provider or certified 
8automated system relying, at the time of the sale, on: (1) 
9erroneous data provided by the State in database files on tax 
10rates, boundaries, or taxing jurisdictions; or (2) erroneous 
11data provided by the State concerning the taxability of 
12products and services.
13 The Department shall, to the best of its ability, assign 
14addresses to the proper local taxing jurisdiction using a 
159-digit zip code identifier. On an annual basis, the Department 
16shall make available to local taxing jurisdictions the taxing 
17jurisdiction boundaries determined by the Department for their 
18verification. If a jurisdiction fails to verify their taxing 
19jurisdiction boundaries to the Department in any given year, 
20the Department shall assign retailers' occupation tax revenue 
21from remote retail sales based on its best information. In that 
22case, tax revenues from remote retail sales remitted to a 
23taxing jurisdiction based on erroneous local tax boundary 
24information will be assigned to the correct taxing jurisdiction 
25on a prospective basis upon notice of the boundary error from a 
 
 
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1local taxing jurisdiction. No certified service provider, 
2remote retailer using a certified automated system, or taxpayer 
3shall be liable under the Illinois False Claims Act for any 
4error in the amount of tax computed or remitted in accordance 
5with this Act. No certified service provider or remote retailer 
6using a certified automated system shall be subject to a class 
7action brought on behalf of customers and arising from, or in 
8any way related to, an overpayment of retailers' occupation tax 
9collected by the certified service provider if, at the time of 
10the sale, they relied on information provided by the 
11Department, regardless of whether that claim is characterized 
12as a tax refund claim. Nothing in this Section affects a 
13customer's right to seek a refund from the remote retailer as 
14provided in this Act.

15 Section 5-97. Severability. The provisions of this Act are 
16severable under Section 1.31 of the Statute on Statutes.

17
Article 10.  Parking Excise Tax Act


18 Section 10-1. Short title. This Article may be cited as the 
19Parking Excise Tax Act. References in this Article to "this 
20Act" mean this Article.

21 Section 10-5. Definitions. 
22 "Booking intermediary" means any person or entity that 
 
 
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1facilitates the processing and fulfillment of reservation 
2transactions between an operator and a person or entity 
3desiring parking in a parking lot or garage of that operator.
4 "Charge or fee paid for parking" means the gross amount of 
5consideration for the use or privilege of parking a motor 
6vehicle in or upon any parking lot or garage in the State, 
7collected by an operator and valued in money, whether received 
8in money or otherwise, including cash, credits, property, and 
9services, determined without any deduction for costs or 
10expenses, but not including charges that are added to the 
11charge or fee on account of the tax imposed by this Act or on 
12account of any other tax imposed on the charge or fee. "Charge 
13or fee paid for parking" excludes separately stated charges not 
14for the use or privilege or parking and excludes amounts 
15retained by or paid to a booking intermediary for services 
16provided by the booking intermediary. If any separately stated 
17charge is not optional, it shall be presumed that it is part of 
18the charge for the use or privilege or parking.
19 "Department" means the Department of Revenue.
20 "Operator" means any person who engages in the business of 
21operating a parking area or garage, or who, directly or through 
22an agreement or arrangement with another party, collects the 
23consideration for parking or storage of motor vehicles, 
24recreational vehicles, or other self-propelled vehicles, at 
25that parking place. This includes, but is not limited to, any 
26facilitator or aggregator that collects from the purchaser the 
 
 
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1charge or fee paid for parking. "Operator" does not include a 
2bank, credit card company, payment processor, booking 
3intermediary, or person whose involvement is limited to 
4performing functions that are similar to those performed by a 
5bank, credit card company, payment processor, or booking 
6intermediary.
7 "Parking area or garage" means any real estate, building, 
8structure, premises, enclosure or other place, whether 
9enclosed or not, except a public way, within the State, where 
10motor vehicles, recreational vehicles, or other self-propelled 
11vehicles, are stored, housed or parked for hire, charge, fee or 
12other valuable consideration in a condition ready for use, or 
13where rent or compensation is paid to the owner, manager, 
14operator or lessee of the premises for the housing, storing, 
15sheltering, keeping or maintaining motor vehicles, 
16recreational vehicles, or other self-propelled vehicles. 
17"Parking area or garage" includes any parking area or garage, 
18whether the vehicle is parked by the owner of the vehicle or by 
19the operator or an attendant.
20 "Person" means any natural individual, firm, trust, 
21estate, partnership, association, joint stock company, joint 
22venture, corporation, limited liability company, or a 
23receiver, trustee, guardian, or other representative appointed 
24by order of any court.
25 "Purchase price" means the consideration paid for the 
26purchase of a parking space in a parking area or garage, valued 
 
 
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1in money, whether received in money or otherwise, including 
2cash, gift cards, credits, and property, and shall be 
3determined without any deduction on account of the cost of 
4materials used, labor or service costs, or any other expense 
5whatsoever. 
6 "Purchase price" includes any and all charges that the 
7recipient pays related to or incidental to obtaining the use or 
8privilege of using a parking space in a parking area or garage, 
9including but not limited to any and all related markups, 
10service fees, convenience fees, facilitation fees, 
11cancellation fees, overtime fees, or other such charges, 
12regardless of terminology. However, "purchase price" shall not 
13include consideration paid for:
14  (1) optional, separately stated charges not for the use 
15 or privilege of using a parking space in the parking area 
16 or garage;
17  (2) any charge for a dishonored check;
18  (3) any finance or credit charge, penalty or charge for 
19 delayed payment, or discount for prompt payment;
20  (4) any purchase by a purchaser if the operator is 
21 prohibited by federal or State Constitution, treaty, 
22 convention, statute or court decision from collecting the 
23 tax from such purchaser;
24  (5) the isolated or occasional sale of parking spaces 
25 subject to tax under this Act by a person who does not hold 
26 himself out as being engaged (or who does not habitually 
 
 
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1 engage) in selling of parking spaces; and
2  (6) any amounts added to a purchaser's bills because of 
3 charges made pursuant to the tax imposed by this Act.
If 
4 credit is extended, then the amount thereof shall be 
5 included only as and when payments are made.
6 "Purchaser" means any person who acquires a parking space 
7in a parking area or garage for use for valuable consideration.

8 "Use" means the exercise by any person of any right or 
9power over, or the enjoyment of, a parking space in a parking 
10area or garage subject to tax under this Act.


11 Section 10-10. Imposition of tax; calculation of tax. 
12 (a) Beginning on January 1, 2020, a tax is imposed on the 
13privilege of using in this State a parking space in a parking 
14area or garage for the use of parking one or more motor 
15vehicles, recreational vehicles, or other self-propelled 
16vehicles, at the rate of:
17  (1) 6% of the purchase price for a parking space paid 
18 for on an hourly, daily, or weekly basis; and
19  (2) 9% of the purchase price for a parking space paid 
20 for on a monthly or annual basis.
21 (b) The tax shall be collected from the purchaser by the 
22operator.
23 (c) An operator that has paid or remitted the tax imposed 
24by this Act to another operator in connection with the same 
25parking transaction, or the use of the same parking space, that 
 
 
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1is subject to tax under this Act, shall be entitled to a credit 
2for such tax paid or remitted against the amount of tax owed 
3under this Act, provided that the other operator is registered 
4under this Act. The operator claiming the credit shall have the 
5burden of proving it is entitled to claim a credit.
6 (d) If any operator erroneously collects tax or collects 
7more from the purchaser than the purchaser's liability for the 
8transaction, the purchaser shall have a legal right to claim a 
9refund of such amount from the operator. However, if such 
10amount is not refunded to the purchaser for any reason, the 
11operator is liable to pay such amount to the Department.
12 (e) The tax imposed by this Section is not imposed with 
13respect to any transaction in interstate commerce, to the 
14extent that the transaction may not, under the Constitution and 
15statutes of the United States, be made the subject of taxation 
16by this State.

17 Section 10-15. Filing of returns and deposit of proceeds. 
18On or before the last day of each calendar month, every 
19operator engaged in the business of providing to purchasers 
20parking areas and garages in this State during the preceding 
21calendar month shall file a return with the Department, 
22stating:
23  (1) the name of the operator;
24  (2) the address of its principal place of business and 
25 the address of the principal place of business from which 
 
 
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1 it provides parking areas and garages in this State;
2  (3) the total amount of receipts received by the 
3 operator during the preceding calendar month or quarter, as 
4 the case may be, from sales of parking spaces to purchasers 
5 in parking areas or garages during the preceding calendar 
6 month or quarter;
7  (4) deductions allowed by law;
8  (5) the total amount of receipts received by the 
9 operator during the preceding calendar month or quarter 
10 upon which the tax was computed;
11  (6) the amount of tax due; and
12  (7) such other reasonable information as the 
13 Department may require.
14 If an operator ceases to engage in the kind of business 
15that makes it responsible for filing returns under this Act, 
16then that operator shall file a final return under this Act 
17with the Department on or before the last day of the month 
18after discontinuing such business.
19 All returns required to be filed and payments required to 
20be made under this Act shall be by electronic means. Taxpayers 
21who demonstrate hardship in filing or paying electronically may 
22petition the Department to waive the electronic filing or 
23payment requirement, or both. The Department may require a 
24separate return for the tax under this Act or combine the 
25return for the tax under this Act with the return for other 
26taxes.
 
 
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1 If the same person has more than one business registered 
2with the Department under separate registrations under this 
3Act, that person shall not file each return that is due as a 
4single return covering all such registered businesses but shall 
5file separate returns for each such registered business.
6 If the operator is a corporation, the return filed on 
7behalf of that corporation shall be signed by the president, 
8vice-president, secretary, or treasurer, or by a properly 
9accredited agent of such corporation.
10 The operator filing the return under this Act shall, at the 
11time of filing the return, pay to the Department the amount of 
12tax imposed by this Act less a discount of 1.75%, not to exceed 
13$1,000 per month, which is allowed to reimburse the operator 
14for the expenses incurred in keeping records, preparing and 
15filing returns, remitting the tax, and supplying data to the 
16Department on request.
17 If any payment provided for in this Section exceeds the 
18taxpayer's liabilities under this Act, as shown on an original 
19return, the Department may authorize the taxpayer to credit 
20such excess payment against liability subsequently to be 
21remitted to the Department under this Act, in accordance with 
22reasonable rules adopted by the Department. If the Department 
23subsequently determines that all or any part of the credit 
24taken was not actually due to the taxpayer, the taxpayer's 
25discount shall be reduced by an amount equal to the difference 
26between the discount as applied to the credit taken and that 
 
 
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1actually due, and that taxpayer shall be liable for penalties 
2and interest on such difference.

3 Section 10-20. Exemptions.  The tax imposed by this Act 
4shall not apply to:
5  (1) parking in a parking area or garage operated by the 
6 federal government or its instrumentalities that has been 
7 issued an active tax exemption number by the Department 
8 under Section 1g of the Retailers' Occupation Tax Act; for 
9 this exemption to apply, the parking area or garage must be 
10 operated by the federal government or its 
11 instrumentalities; the exemption under this paragraph (1) 
12 does not apply if the parking area or garage is operated by 
13 a third party, whether under a lease or other contractual 
14 arrangement, or any other manner whatsoever; 
15  (2) residential off-street parking for home or 
16 apartment tenants or condominium occupants, if the 
17 arrangement for such parking is provided in the home or 
18 apartment lease or in a separate writing between the 
19 landlord and tenant, or in a condominium agreement between 
20 the condominium association and the owner, occupant, or 
21 guest of a unit, whether the parking charge is payable to 
22 the landlord, condominium association, or to the operator 
23 of the parking spaces;
24  (3) parking by hospital employees in a parking space 
25 that is owned and operated by the hospital for which they 
 
 
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1 work; and
2  (4) parking in a parking area or garage where 3 or 
3 fewer motor vehicles are stored, housed, or parked for 
4 hire, charge, fee or other valuable consideration, if the 
5 operator of the parking area or garage does not act as the 
6 operator of more than a total of 3 parking spaces located 
7 in the State; if any operator of parking areas or garages, 
8 including any facilitator or aggregator, acts as an 
9 operator of more than 3 parking spaces in total that are 
10 located in the State, then this exemption shall not apply 
11 to any of those spaces.

12 Section 10-25. Collection of tax. 
13 (a) Beginning with bills issued or charges collected for a 
14purchase of a parking space in a parking area or garage on and 
15after January 1, 2020, the tax imposed by this Act shall be 
16collected from the purchaser by the operator at the rate stated 
17in Section 10-10 and shall be remitted to the Department as 
18provided in this Act. All charges for parking spaces in a 
19parking area or garage are presumed subject to tax collection. 
20Operators shall collect the tax from purchasers by adding the 
21tax to the amount of the purchase price received from the 
22purchaser. The tax imposed by the Act shall when collected be 
23stated as a distinct item separate and apart from the purchase 
24price of the service subject to tax under this Act. However, 
25where it is not possible to state the tax separately the 
 
 
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1Department may by rule exempt such purchases from this 
2requirement so long as purchasers are notified by language on 
3the invoice or notified by a sign that the tax is included in 
4the purchase price.
5 (b) Any person purchasing a parking space in a parking area 
6or garage subject to tax under this Act as to which there has 
7been no charge made to him of the tax imposed by Section 10-10, 
8shall make payment of the tax imposed by Section 10-10 of this 
9Act in the form and manner provided by the Department, such 
10payment to be made to the Department in the manner and form 
11required by the Department not later than the 20th day of the 
12month following the month of purchase of the parking space.

13 Section 10-30. Registration of operators. 
14 (a) A person who engages in business as an operator of a 
15parking area or garage in this State shall register with the 
16Department. Application for a certificate of registration 
17shall be made to the Department, by electronic means, in the 
18form and manner prescribed by the Department and shall contain 
19any reasonable information the Department may require. Upon 
20receipt of the application for a certificate of registration in 
21proper form and manner, the Department shall issue to the 
22applicant a certificate of registration. Operators who 
23demonstrate that they do not have access to the Internet or 
24demonstrate hardship in applying electronically may petition 
25the Department to waive the electronic application 
 
 
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1requirements.
2 (b) The Department may refuse to issue or reissue a 
3certificate of registration to any applicant for the reasons 
4set forth in Section 2505-380 of the Department of Revenue Law 
5of the Civil Administrative Code of Illinois.
6 (c) Any person aggrieved by any decision of the Department 
7under this Section may, within 20 days after notice of such 
8decision, protest and request a hearing, whereupon the 
9Department shall give notice to such person of the time and 
10place fixed for such hearing and shall hold a hearing in 
11conformity with the provisions of this Act and then issue its 
12final administrative decision in the matter to such person. In 
13the absence of such a protest within 20 days, the Department's 
14decision shall become final without any further determination 
15being made or notice given.

16 Section 10-35. Revocation of certificate of registration. 
17 (a) The Department may, after notice and a hearing as 
18provided in this Act, revoke the certificate of registration of 
19any operator who violates any of the provisions of this Act or 
20any rule adopted pursuant to this Act. Before revocation of a 
21certificate of registration, the Department shall, within 90 
22days after non-compliance and at least 7 days prior to the date 
23of the hearing, give the operator so accused notice in writing 
24of the charge against him or her, and on the date designated 
25shall conduct a hearing upon this matter. The lapse of such 
 
 
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190-day period shall not preclude the Department from conducting 
2revocation proceedings at a later date if necessary. Any 
3hearing held under this Section shall be conducted by the 
4Director or by any officer or employee of the Department 
5designated in writing by the Director.
6 (b) The Department may revoke a certificate of registration 
7for the reasons set forth in Section 2505-380 of the Department 
8of Revenue Law of the Civil Administrative Code of Illinois.
9 (c) Upon the hearing of any such proceeding, the Director 
10or any officer or employee of the Department designated in 
11writing by the Director may administer oaths, and the 
12Department may procure by its subpoena the attendance of 
13witnesses and, by its subpoena duces tecum, the production of 
14relevant books and papers. Any circuit court, upon application 
15either of the operator or of the Department, may, by order duly 
16entered, require the attendance of witnesses and the production 
17of relevant books and papers before the Department in any 
18hearing relating to the revocation of certificates of 
19registration. Upon refusal or neglect to obey the order of the 
20court, the court may compel obedience thereof by proceedings 
21for contempt.
22 (d) The Department may, by application to any circuit 
23court, obtain an injunction requiring any person who engages in 
24business as an operator under this Act to obtain a certificate 
25of registration. Upon refusal or neglect to obey the order of 
26the court, the court may compel obedience by proceedings for 
 
 
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1contempt.

2 Section 10-40. Valet services. 
3 (a) Persons engaged in the business of providing valet 
4services are subject to the tax imposed by this Act on the 
5purchase price received in connection with their valet parking 
6operations.
7 (b) Persons engaged in the business of providing valet 
8services are entitled to take the credit in subsection (c) of 
9Section 10-10.
10 (c) Tips received by persons parking cars for persons 
11engaged in the business of providing valet services are not 
12subject to the tax imposed by this Act if the tips are retained 
13by the person receiving the tip. If the tips are turned over to 
14the valet business, the tips shall be included in the purchase 
15price.

16 Section 10-45. Tax collected as debt owed to State. The tax 
17herein required to be collected by any operator or valet 
18business and any such tax collected by that person, shall 
19constitute a debt owed by that person to this State.

20 Section 10-50. Incorporation by reference. All of the 
21provisions of Sections 1, 2a, 2b, 3 (except provisions relating 
22to transaction returns and except for provisions that are 
23inconsistent with this Act), in respect to all provisions 
 
 
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1therein other than the State rate of tax) 4, 5, 5a, 5b, 5c, 5d, 
25e, 5f, 5g, 5j, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 
313 of the Retailers' Occupation Tax Act that are not 
4inconsistent with this Act, and all provisions of the Uniform 
5Penalty and Interest Act shall apply, as far as practicable, to 
6the subject matter of this Act to the same extent as if such 
7provisions were included in this Act.

8 Section 10-55. Deposit of proceeds from parking excise tax. 
9The moneys received by the Department from the tax imposed by 
10this Act shall be deposited into the Capital Projects Fund.

11 Section 10-60. Illinois False Claims Act. No acts or 
12omissions by an operator regarding the charging of taxes under 
13this Act shall be a basis for filing an action by a private 
14person under the Illinois False Claims Act.
15 The Department shall have the sole authority to bring an 
16administrative action resulting from information provided by 
17any person alleging a false claim, statement or records, as 
18defined in Section 3 of the Illinois False Claims Act 
19pertaining to any tax administered by the Department under this 
20Act.

21
Article 15.  Amendatory Provisions


22 Section 15-5. The Illinois Administrative Procedure Act is 
 
 
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1amended by changing Section 5-45 as follows:

2 (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)
3 Sec. 5-45. Emergency rulemaking. 
4 (a) "Emergency" means the existence of any situation that 
5any agency
finds reasonably constitutes a threat to the public 
6interest, safety, or
welfare.
7 (b) If any agency finds that an
emergency exists that 
8requires adoption of a rule upon fewer days than
is required by 
9Section 5-40 and states in writing its reasons for that

10finding, the agency may adopt an emergency rule without prior 
11notice or
hearing upon filing a notice of emergency rulemaking 
12with the Secretary of
State under Section 5-70. The notice 
13shall include the text of the
emergency rule and shall be 
14published in the Illinois Register. Consent
orders or other 
15court orders adopting settlements negotiated by an agency
may 
16be adopted under this Section. Subject to applicable 
17constitutional or
statutory provisions, an emergency rule 
18becomes effective immediately upon
filing under Section 5-65 or 
19at a stated date less than 10 days
thereafter. The agency's 
20finding and a statement of the specific reasons
for the finding 
21shall be filed with the rule. The agency shall take
reasonable 
22and appropriate measures to make emergency rules known to the

23persons who may be affected by them.
24 (c) An emergency rule may be effective for a period of not 
25longer than
150 days, but the agency's authority to adopt an 
 
 
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1identical rule under Section
5-40 is not precluded. No 
2emergency rule may be adopted more
than once in any 24-month 
3period, except that this limitation on the number
of emergency 
4rules that may be adopted in a 24-month period does not apply

5to (i) emergency rules that make additions to and deletions 
6from the Drug
Manual under Section 5-5.16 of the Illinois 
7Public Aid Code or the
generic drug formulary under Section 
83.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) 
9emergency rules adopted by the Pollution Control
Board before 
10July 1, 1997 to implement portions of the Livestock Management

11Facilities Act, (iii) emergency rules adopted by the Illinois 
12Department of Public Health under subsections (a) through (i) 
13of Section 2 of the Department of Public Health Act when 
14necessary to protect the public's health, (iv) emergency rules 
15adopted pursuant to subsection (n) of this Section, (v) 
16emergency rules adopted pursuant to subsection (o) of this 
17Section, or (vi) emergency rules adopted pursuant to subsection 
18(c-5) of this Section. Two or more emergency rules having 
19substantially the same
purpose and effect shall be deemed to be 
20a single rule for purposes of this
Section.
21 (c-5) To facilitate the maintenance of the program of group 
22health benefits provided to annuitants, survivors, and retired 
23employees under the State Employees Group Insurance Act of 
241971, rules to alter the contributions to be paid by the State, 
25annuitants, survivors, retired employees, or any combination 
26of those entities, for that program of group health benefits, 
 
 
10100SB0690ham002- 24 -LRB101 04451 SMS 61506 a


1shall be adopted as emergency rules. The adoption of those 
2rules shall be considered an emergency and necessary for the 
3public interest, safety, and welfare. 
4 (d) In order to provide for the expeditious and timely 
5implementation
of the State's fiscal year 1999 budget, 
6emergency rules to implement any
provision of Public Act 90-587 
7or 90-588
or any other budget initiative for fiscal year 1999 
8may be adopted in
accordance with this Section by the agency 
9charged with administering that
provision or initiative, 
10except that the 24-month limitation on the adoption
of 
11emergency rules and the provisions of Sections 5-115 and 5-125 
12do not apply
to rules adopted under this subsection (d). The 
13adoption of emergency rules
authorized by this subsection (d) 
14shall be deemed to be necessary for the
public interest, 
15safety, and welfare.
16 (e) In order to provide for the expeditious and timely 
17implementation
of the State's fiscal year 2000 budget, 
18emergency rules to implement any
provision of Public Act 91-24

19or any other budget initiative for fiscal year 2000 may be 
20adopted in
accordance with this Section by the agency charged 
21with administering that
provision or initiative, except that 
22the 24-month limitation on the adoption
of emergency rules and 
23the provisions of Sections 5-115 and 5-125 do not apply
to 
24rules adopted under this subsection (e). The adoption of 
25emergency rules
authorized by this subsection (e) shall be 
26deemed to be necessary for the
public interest, safety, and 
 
 
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1welfare.
2 (f) In order to provide for the expeditious and timely 
3implementation
of the State's fiscal year 2001 budget, 
4emergency rules to implement any
provision of Public Act 91-712

5or any other budget initiative for fiscal year 2001 may be 
6adopted in
accordance with this Section by the agency charged 
7with administering that
provision or initiative, except that 
8the 24-month limitation on the adoption
of emergency rules and 
9the provisions of Sections 5-115 and 5-125 do not apply
to 
10rules adopted under this subsection (f). The adoption of 
11emergency rules
authorized by this subsection (f) shall be 
12deemed to be necessary for the
public interest, safety, and 
13welfare.
14 (g) In order to provide for the expeditious and timely 
15implementation
of the State's fiscal year 2002 budget, 
16emergency rules to implement any
provision of Public Act 92-10

17or any other budget initiative for fiscal year 2002 may be 
18adopted in
accordance with this Section by the agency charged 
19with administering that
provision or initiative, except that 
20the 24-month limitation on the adoption
of emergency rules and 
21the provisions of Sections 5-115 and 5-125 do not apply
to 
22rules adopted under this subsection (g). The adoption of 
23emergency rules
authorized by this subsection (g) shall be 
24deemed to be necessary for the
public interest, safety, and 
25welfare.
26 (h) In order to provide for the expeditious and timely 
 
 
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1implementation
of the State's fiscal year 2003 budget, 
2emergency rules to implement any
provision of Public Act 92-597

3or any other budget initiative for fiscal year 2003 may be 
4adopted in
accordance with this Section by the agency charged 
5with administering that
provision or initiative, except that 
6the 24-month limitation on the adoption
of emergency rules and 
7the provisions of Sections 5-115 and 5-125 do not apply
to 
8rules adopted under this subsection (h). The adoption of 
9emergency rules
authorized by this subsection (h) shall be 
10deemed to be necessary for the
public interest, safety, and 
11welfare.
12 (i) In order to provide for the expeditious and timely 
13implementation
of the State's fiscal year 2004 budget, 
14emergency rules to implement any
provision of Public Act 93-20

15or any other budget initiative for fiscal year 2004 may be 
16adopted in
accordance with this Section by the agency charged 
17with administering that
provision or initiative, except that 
18the 24-month limitation on the adoption
of emergency rules and 
19the provisions of Sections 5-115 and 5-125 do not apply
to 
20rules adopted under this subsection (i). The adoption of 
21emergency rules
authorized by this subsection (i) shall be 
22deemed to be necessary for the
public interest, safety, and 
23welfare.
24 (j) In order to provide for the expeditious and timely 
25implementation of the provisions of the State's fiscal year 
262005 budget as provided under the Fiscal Year 2005 Budget 
 
 
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1Implementation (Human Services) Act, emergency rules to 
2implement any provision of the Fiscal Year 2005 Budget 
3Implementation (Human Services) Act may be adopted in 
4accordance with this Section by the agency charged with 
5administering that provision, except that the 24-month 
6limitation on the adoption of emergency rules and the 
7provisions of Sections 5-115 and 5-125 do not apply to rules 
8adopted under this subsection (j). The Department of Public Aid 
9may also adopt rules under this subsection (j) necessary to 
10administer the Illinois Public Aid Code and the Children's 
11Health Insurance Program Act. The adoption of emergency rules 
12authorized by this subsection (j) shall be deemed to be 
13necessary for the public interest, safety, and welfare.

14 (k) In order to provide for the expeditious and timely 
15implementation of the provisions of the State's fiscal year 
162006 budget, emergency rules to implement any provision of 
17Public Act 94-48 or any other budget initiative for fiscal year 
182006 may be adopted in accordance with this Section by the 
19agency charged with administering that provision or 
20initiative, except that the 24-month limitation on the adoption 
21of emergency rules and the provisions of Sections 5-115 and 
225-125 do not apply to rules adopted under this subsection (k). 
23The Department of Healthcare and Family Services may also adopt 
24rules under this subsection (k) necessary to administer the 
25Illinois Public Aid Code, the Senior Citizens and Persons with 
26Disabilities Property Tax Relief Act, the Senior Citizens and 
 
 
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1Disabled Persons Prescription Drug Discount Program Act (now 
2the Illinois Prescription Drug Discount Program Act), and the 
3Children's Health Insurance Program Act. The adoption of 
4emergency rules authorized by this subsection (k) shall be 
5deemed to be necessary for the public interest, safety, and 
6welfare.

7 (l) In order to provide for the expeditious and timely 
8implementation of the provisions of the
State's fiscal year 
92007 budget, the Department of Healthcare and Family Services 
10may adopt emergency rules during fiscal year 2007, including 
11rules effective July 1, 2007, in
accordance with this 
12subsection to the extent necessary to administer the 
13Department's responsibilities with respect to amendments to 
14the State plans and Illinois waivers approved by the federal 
15Centers for Medicare and Medicaid Services necessitated by the 
16requirements of Title XIX and Title XXI of the federal Social 
17Security Act. The adoption of emergency rules
authorized by 
18this subsection (l) shall be deemed to be necessary for the 
19public interest,
safety, and welfare.

20 (m) In order to provide for the expeditious and timely 
21implementation of the provisions of the
State's fiscal year 
222008 budget, the Department of Healthcare and Family Services 
23may adopt emergency rules during fiscal year 2008, including 
24rules effective July 1, 2008, in
accordance with this 
25subsection to the extent necessary to administer the 
26Department's responsibilities with respect to amendments to 
 
 
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1the State plans and Illinois waivers approved by the federal 
2Centers for Medicare and Medicaid Services necessitated by the 
3requirements of Title XIX and Title XXI of the federal Social 
4Security Act. The adoption of emergency rules
authorized by 
5this subsection (m) shall be deemed to be necessary for the 
6public interest,
safety, and welfare.

7 (n) In order to provide for the expeditious and timely 
8implementation of the provisions of the State's fiscal year 
92010 budget, emergency rules to implement any provision of 
10Public Act 96-45 or any other budget initiative authorized by 
11the 96th General Assembly for fiscal year 2010 may be adopted 
12in accordance with this Section by the agency charged with 
13administering that provision or initiative. The adoption of 
14emergency rules authorized by this subsection (n) shall be 
15deemed to be necessary for the public interest, safety, and 
16welfare. The rulemaking authority granted in this subsection 
17(n) shall apply only to rules promulgated during Fiscal Year 
182010. 
19 (o) In order to provide for the expeditious and timely 
20implementation of the provisions of the State's fiscal year 
212011 budget, emergency rules to implement any provision of 
22Public Act 96-958 or any other budget initiative authorized by 
23the 96th General Assembly for fiscal year 2011 may be adopted 
24in accordance with this Section by the agency charged with 
25administering that provision or initiative. The adoption of 
26emergency rules authorized by this subsection (o) is deemed to 
 
 
10100SB0690ham002- 30 -LRB101 04451 SMS 61506 a


1be necessary for the public interest, safety, and welfare. The 
2rulemaking authority granted in this subsection (o) applies 
3only to rules promulgated on or after July 1, 2010 (the 
4effective date of Public Act 96-958) through June 30, 2011. 
5 (p) In order to provide for the expeditious and timely 
6implementation of the provisions of Public Act 97-689, 
7emergency rules to implement any provision of Public Act 97-689 
8may be adopted in accordance with this subsection (p) by the 
9agency charged with administering that provision or 
10initiative. The 150-day limitation of the effective period of 
11emergency rules does not apply to rules adopted under this 
12subsection (p), and the effective period may continue through 
13June 30, 2013. The 24-month limitation on the adoption of 
14emergency rules does not apply to rules adopted under this 
15subsection (p). The adoption of emergency rules authorized by 
16this subsection (p) is deemed to be necessary for the public 
17interest, safety, and welfare.
18 (q) In order to provide for the expeditious and timely 
19implementation of the provisions of Articles 7, 8, 9, 11, and 
2012 of Public Act 98-104, emergency rules to implement any 
21provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 
22may be adopted in accordance with this subsection (q) by the 
23agency charged with administering that provision or 
24initiative. The 24-month limitation on the adoption of 
25emergency rules does not apply to rules adopted under this 
26subsection (q). The adoption of emergency rules authorized by 
 
 
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1this subsection (q) is deemed to be necessary for the public 
2interest, safety, and welfare. 
3 (r) In order to provide for the expeditious and timely 
4implementation of the provisions of Public Act 98-651, 
5emergency rules to implement Public Act 98-651 may be adopted 
6in accordance with this subsection (r) by the Department of 
7Healthcare and Family Services. The 24-month limitation on the 
8adoption of emergency rules does not apply to rules adopted 
9under this subsection (r). The adoption of emergency rules 
10authorized by this subsection (r) is deemed to be necessary for 
11the public interest, safety, and welfare. 
12 (s) In order to provide for the expeditious and timely 
13implementation of the provisions of Sections 5-5b.1 and 5A-2 of 
14the Illinois Public Aid Code, emergency rules to implement any 
15provision of Section 5-5b.1 or Section 5A-2 of the Illinois 
16Public Aid Code may be adopted in accordance with this 
17subsection (s) by the Department of Healthcare and Family 
18Services. The rulemaking authority granted in this subsection 
19(s) shall apply only to those rules adopted prior to July 1, 
202015. Notwithstanding any other provision of this Section, any 
21emergency rule adopted under this subsection (s) shall only 
22apply to payments made for State fiscal year 2015. The adoption 
23of emergency rules authorized by this subsection (s) is deemed 
24to be necessary for the public interest, safety, and welfare. 
25 (t) In order to provide for the expeditious and timely 
26implementation of the provisions of Article II of Public Act 
 
 
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199-6, emergency rules to implement the changes made by Article 
2II of Public Act 99-6 to the Emergency Telephone System Act may 
3be adopted in accordance with this subsection (t) by the 
4Department of State Police. The rulemaking authority granted in 
5this subsection (t) shall apply only to those rules adopted 
6prior to July 1, 2016. The 24-month limitation on the adoption 
7of emergency rules does not apply to rules adopted under this 
8subsection (t). The adoption of emergency rules authorized by 
9this subsection (t) is deemed to be necessary for the public 
10interest, safety, and welfare. 
11 (u) In order to provide for the expeditious and timely 
12implementation of the provisions of the Burn Victims Relief 
13Act, emergency rules to implement any provision of the Act may 
14be adopted in accordance with this subsection (u) by the 
15Department of Insurance. The rulemaking authority granted in 
16this subsection (u) shall apply only to those rules adopted 
17prior to December 31, 2015. The adoption of emergency rules 
18authorized by this subsection (u) is deemed to be necessary for 
19the public interest, safety, and welfare.
20 (v) In order to provide for the expeditious and timely 
21implementation of the provisions of Public Act 99-516, 
22emergency rules to implement Public Act 99-516 may be adopted 
23in accordance with this subsection (v) by the Department of 
24Healthcare and Family Services. The 24-month limitation on the 
25adoption of emergency rules does not apply to rules adopted 
26under this subsection (v). The adoption of emergency rules 
 
 
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1authorized by this subsection (v) is deemed to be necessary for 
2the public interest, safety, and welfare.
3 (w) In order to provide for the expeditious and timely 
4implementation of the provisions of Public Act 99-796, 
5emergency rules to implement the changes made by Public Act 
699-796 may be adopted in accordance with this subsection (w) by 
7the Adjutant General. The adoption of emergency rules 
8authorized by this subsection (w) is deemed to be necessary for 
9the public interest, safety, and welfare. 
10 (x) In order to provide for the expeditious and timely 
11implementation of the provisions of Public Act 99-906, 
12emergency rules to implement subsection (i) of Section 16-115D, 
13subsection (g) of Section 16-128A, and subsection (a) of 
14Section 16-128B of the Public Utilities Act may be adopted in 
15accordance with this subsection (x) by the Illinois Commerce 
16Commission. The rulemaking authority granted in this 
17subsection (x) shall apply only to those rules adopted within 
18180 days after June 1, 2017 (the effective date of Public Act 
1999-906). The adoption of emergency rules authorized by this 
20subsection (x) is deemed to be necessary for the public 
21interest, safety, and welfare. 
22 (y) In order to provide for the expeditious and timely 
23implementation of the provisions of Public Act 100-23, 
24emergency rules to implement the changes made by Public Act 
25100-23 to Section 4.02 of the Illinois Act on the Aging, 
26Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
 
 
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1Section 55-30 of the Alcoholism and Other Drug Abuse and 
2Dependency Act, and Sections 74 and 75 of the Mental Health and 
3Developmental Disabilities Administrative Act may be adopted 
4in accordance with this subsection (y) by the respective 
5Department. The adoption of emergency rules authorized by this 
6subsection (y) is deemed to be necessary for the public 
7interest, safety, and welfare. 
8 (z) In order to provide for the expeditious and timely 
9implementation of the provisions of Public Act 100-554, 
10emergency rules to implement the changes made by Public Act 
11100-554 to Section 4.7 of the Lobbyist Registration Act may be 
12adopted in accordance with this subsection (z) by the Secretary 
13of State. The adoption of emergency rules authorized by this 
14subsection (z) is deemed to be necessary for the public 
15interest, safety, and welfare. 
16 (aa) In order to provide for the expeditious and timely 
17initial implementation of the changes made to Articles 5, 5A, 
1812, and 14 of the Illinois Public Aid Code under the provisions 
19of Public Act 100-581, the Department of Healthcare and Family 
20Services may adopt emergency rules in accordance with this 
21subsection (aa). The 24-month limitation on the adoption of 
22emergency rules does not apply to rules to initially implement 
23the changes made to Articles 5, 5A, 12, and 14 of the Illinois 
24Public Aid Code adopted under this subsection (aa). The 
25adoption of emergency rules authorized by this subsection (aa) 
26is deemed to be necessary for the public interest, safety, and 
 
 
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1welfare. 
2 (bb) In order to provide for the expeditious and timely 
3implementation of the provisions of Public Act 100-587, 
4emergency rules to implement the changes made by Public Act 
5100-587 to Section 4.02 of the Illinois Act on the Aging, 
6Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
7subsection (b) of Section 55-30 of the Alcoholism and Other 
8Drug Abuse and Dependency Act, Section 5-104 of the Specialized 
9Mental Health Rehabilitation Act of 2013, and Section 75 and 
10subsection (b) of Section 74 of the Mental Health and 
11Developmental Disabilities Administrative Act may be adopted 
12in accordance with this subsection (bb) by the respective 
13Department. The adoption of emergency rules authorized by this 
14subsection (bb) is deemed to be necessary for the public 
15interest, safety, and welfare. 
16 (cc) In order to provide for the expeditious and timely 
17implementation of the provisions of Public Act 100-587, 
18emergency rules may be adopted in accordance with this 
19subsection (cc) to implement the changes made by Public Act 
20100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois 
21Pension Code by the Board created under Article 14 of the Code; 
22Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by 
23the Board created under Article 15 of the Code; and Sections 
2416-190.5 and 16-190.6 of the Illinois Pension Code by the Board 
25created under Article 16 of the Code. The adoption of emergency 
26rules authorized by this subsection (cc) is deemed to be 
 
 
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1necessary for the public interest, safety, and welfare. 
2 (dd) In order to provide for the expeditious and timely 
3implementation of the provisions of Public Act 100-864, 
4emergency rules to implement the changes made by Public Act 
5100-864 to Section 3.35 of the Newborn Metabolic Screening Act 
6may be adopted in accordance with this subsection (dd) by the 
7Secretary of State. The adoption of emergency rules authorized 
8by this subsection (dd) is deemed to be necessary for the 
9public interest, safety, and welfare. 
10 (ee) In order to provide for the expeditious and timely 
11implementation of the provisions of Public Act 100-1172 this 
12amendatory Act of the 100th General Assembly, emergency rules 
13implementing the Illinois Underground Natural Gas Storage 
14Safety Act may be adopted in accordance with this subsection by 
15the Department of Natural Resources. The adoption of emergency 
16rules authorized by this subsection is deemed to be necessary 
17for the public interest, safety, and welfare.
18 (ff) (ee) In order to provide for the expeditious and 
19timely initial implementation of the changes made to Articles 
205A and 14 of the Illinois Public Aid Code under the provisions 
21of Public Act 100-1181 this amendatory Act of the 100th General 
22Assembly, the Department of Healthcare and Family Services may 
23on a one-time-only basis adopt emergency rules in accordance 
24with this subsection (ff) (ee). The 24-month limitation on the 
25adoption of emergency rules does not apply to rules to 
26initially implement the changes made to Articles 5A and 14 of 
 
 
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1the Illinois Public Aid Code adopted under this subsection (ff) 
2(ee). The adoption of emergency rules authorized by this 
3subsection (ff) (ee) is deemed to be necessary for the public 
4interest, safety, and welfare. 
5 (gg) (ff) In order to provide for the expeditious and 
6timely implementation of the provisions of Public Act 101-1 
7this amendatory Act of the 101st General Assembly, emergency 
8rules may be adopted by the Department of Labor in accordance 
9with this subsection (gg) (ff) to implement the changes made by 
10Public Act 101-1 this amendatory Act of the 101st General 
11Assembly to the Minimum Wage Law. The adoption of emergency 
12rules authorized by this subsection (gg) (ff) is deemed to be 
13necessary for the public interest, safety, and welfare. 
14 (hh) In order to provide for the expeditious and timely 
15implementation of the provisions of the Leveling the Playing 
16Field for Illinois Retail Act, emergency rules may be adopted 
17in accordance with this subsection (hh) to implement the 
18changes made by the Leveling the Playing Field for Illinois 
19Retail Act. The adoption of emergency rules authorized by this 
20subsection (hh) is deemed to be necessary for the public 
21interest, safety, and welfare. 
22(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 
23100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. 
246-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; 
25100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. 
263-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)

 
 
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1 Section 15-10. The State Finance Act is amended by adding 
2Sections 5.891, 5.893, and 5.894 as follows:

3 (30 ILCS 105/5.891 new)
4 Sec. 5.891. The Transportation Renewal Fund.

5 (30 ILCS 105/5.893 new)
6 Sec. 5.893. The Regional Transportation Authority Capital 
7Improvement Fund.

8 (30 ILCS 105/5.894 new)
9 Sec. 5.894. The Downstate Mass Transportation Capital 
10Improvement Fund.

11 Section 15-15. The Use Tax Act is amended by changing 
12Sections 2 as follows:



13 (35 ILCS 105/2) (from Ch. 120, par. 439.2)


14 Sec. 2. Definitions.
15 "Use" means the exercise by any person of any right or 
16power over
tangible personal property incident to the ownership 
17of that property,
except that it does not include the sale of 
18such property in any form as
tangible personal property in the 
19regular course of business to the extent
that such property is 
20not first subjected to a use for which it was
purchased, and 
 
 
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1does not include the use of such property by its owner for

2demonstration purposes: Provided that the property purchased 
3is deemed to
be purchased for the purpose of resale, despite 
4first being used, to the
extent to which it is resold as an 
5ingredient of an intentionally produced
product or by-product 
6of manufacturing. "Use" does not mean the demonstration
use or 
7interim use of tangible personal property by a retailer before 
8he sells
that tangible personal property. For watercraft or 
9aircraft, if the period of
demonstration use or interim use by 
10the retailer exceeds 18 months,
the retailer
shall pay on the 
11retailers' original cost price the tax imposed by this Act,
and 
12no credit for that tax is permitted if the watercraft or 
13aircraft is
subsequently sold by the retailer. "Use" does not 
14mean the physical
incorporation of tangible personal property, 
15to the extent not first subjected
to a use for which it was 
16purchased, as an ingredient or constituent, into
other tangible 
17personal property (a) which is sold in the regular course of

18business or (b) which the person incorporating such ingredient 
19or constituent
therein has undertaken at the time of such 
20purchase to cause to be transported
in interstate commerce to 
21destinations outside the State of Illinois: Provided
that the 
22property purchased is deemed to be purchased for the purpose of

23resale, despite first being used, to the extent to which it is 
24resold as an
ingredient of an intentionally produced product or 
25by-product of manufacturing.

26 "Watercraft" means a Class 2, Class 3, or Class 4 
 
 
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1watercraft as defined in
Section 3-2 of the Boat Registration 
2and Safety Act, a personal watercraft, or
any boat equipped 
3with an inboard motor.

4 "Purchase at retail" means the acquisition of the ownership 
5of or title
to tangible personal property through a sale at 
6retail.

7 "Purchaser" means anyone who, through a sale at retail, 
8acquires the
ownership of tangible personal property for a 
9valuable consideration.

10 "Sale at retail" means any transfer of the ownership of or 
11title to
tangible personal property to a purchaser, for the 
12purpose of use, and not
for the purpose of resale in any form 
13as tangible personal property to the
extent not first subjected 
14to a use for which it was purchased, for a
valuable 
15consideration: Provided that the property purchased is deemed 
16to
be purchased for the purpose of resale, despite first being 
17used, to the
extent to which it is resold as an ingredient of 
18an intentionally produced
product or by-product of 
19manufacturing. For this purpose, slag produced as
an incident 
20to manufacturing pig iron or steel and sold is considered to be

21an intentionally produced by-product of manufacturing. "Sale 
22at retail"
includes any such transfer made for resale unless 
23made in compliance with
Section 2c of the Retailers' Occupation 
24Tax Act, as incorporated by
reference into Section 12 of this 
25Act. Transactions whereby the possession
of the property is 
26transferred but the seller retains the title as security
for 
 
 
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1payment of the selling price are sales.

2 "Sale at retail" shall also be construed to include any 
3Illinois
florist's sales transaction in which the purchase 
4order is received in
Illinois by a florist and the sale is for 
5use or consumption, but the
Illinois florist has a florist in 
6another state deliver the property to the
purchaser or the 
7purchaser's donee in such other state.

8 Nonreusable tangible personal property that is used by 
9persons engaged in
the business of operating a restaurant, 
10cafeteria, or drive-in is a sale for
resale when it is 
11transferred to customers in the ordinary course of business
as 
12part of the sale of food or beverages and is used to deliver, 
13package, or
consume food or beverages, regardless of where 
14consumption of the food or
beverages occurs. Examples of those 
15items include, but are not limited to
nonreusable, paper and 
16plastic cups, plates, baskets, boxes, sleeves, buckets
or other 
17containers, utensils, straws, placemats, napkins, doggie bags, 
18and
wrapping or packaging
materials that are transferred to 
19customers as part of the sale of food or
beverages in the 
20ordinary course of business.

21 The purchase, employment and transfer of such tangible 
22personal property
as newsprint and ink for the primary purpose 
23of conveying news (with or
without other information) is not a 
24purchase, use or sale of tangible
personal property.

25 "Selling price" means the consideration for a sale valued 
26in money
whether received in money or otherwise, including 
 
 
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1cash, credits, property
other than as hereinafter provided, and 
2services, but, prior to January 1, 2020, not including the

3value of or credit given for traded-in tangible personal 
4property where the
item that is traded-in is of like kind and 
5character as that which is being
sold; beginning January 1, 
62020, "selling price" includes the portion of the value of or 
7credit given for traded-in tangible personal property of like 
8kind and character as that which is being sold that exceeds 
9$10,000. "Selling price" , and shall be determined without any 
10deduction on account of the cost
of the property sold, the cost 
11of materials used, labor or service cost or
any other expense 
12whatsoever, but does not include interest or finance
charges 
13which appear as separate items on the bill of sale or sales

14contract nor charges that are added to prices by sellers on 
15account of the
seller's tax liability under the "Retailers' 
16Occupation Tax Act", or on
account of the seller's duty to 
17collect, from the purchaser, the tax that
is imposed by this 
18Act, or, except as otherwise provided with respect to any 
19cigarette tax imposed by a home rule unit, on account of the 
20seller's tax liability under any local occupation tax 
21administered by the Department, or, except as otherwise 
22provided with respect to any cigarette tax imposed by a home 
23rule unit on account of the seller's duty to collect, from the 
24purchasers, the tax that is imposed under any local use tax 
25administered by the Department. Effective December 1, 1985, 
26"selling price"
shall include charges that are added to prices 
 
 
10100SB0690ham002- 43 -LRB101 04451 SMS 61506 a


1by sellers on account of the
seller's tax liability under the 
2Cigarette Tax Act, on account of the seller's
duty to collect, 
3from the purchaser, the tax imposed under the Cigarette Use
Tax 
4Act, and on account of the seller's duty to collect, from the 
5purchaser,
any cigarette tax imposed by a home rule unit.

6 Notwithstanding any law to the contrary, for any motor 
7vehicle, as defined in Section 1-146 of the Vehicle Code, that 
8is sold on or after January 1, 2015 for the purpose of leasing 
9the vehicle for a defined period that is longer than one year 
10and (1) is a motor vehicle of the second division that: (A) is 
11a self-contained motor vehicle designed or permanently 
12converted to provide living quarters for recreational, 
13camping, or travel use, with direct walk through access to the 
14living quarters from the driver's seat; (B) is of the van 
15configuration designed for the transportation of not less than 
167 nor more than 16 passengers; or (C) has a gross vehicle 
17weight rating of 8,000 pounds or less or (2) is a motor vehicle 
18of the first division, "selling price" or "amount of sale" 
19means the consideration received by the lessor pursuant to the 
20lease contract, including amounts due at lease signing and all 
21monthly or other regular payments charged over the term of the 
22lease. Also included in the selling price is any amount 
23received by the lessor from the lessee for the leased vehicle 
24that is not calculated at the time the lease is executed, 
25including, but not limited to, excess mileage charges and 
26charges for excess wear and tear. For sales that occur in 
 
 
10100SB0690ham002- 44 -LRB101 04451 SMS 61506 a


1Illinois, with respect to any amount received by the lessor 
2from the lessee for the leased vehicle that is not calculated 
3at the time the lease is executed, the lessor who purchased the 
4motor vehicle does not incur the tax imposed by the Use Tax Act 
5on those amounts, and the retailer who makes the retail sale of 
6the motor vehicle to the lessor is not required to collect the 
7tax imposed by this Act or to pay the tax imposed by the 
8Retailers' Occupation Tax Act on those amounts. However, the 
9lessor who purchased the motor vehicle assumes the liability 
10for reporting and paying the tax on those amounts directly to 
11the Department in the same form (Illinois Retailers' Occupation 
12Tax, and local retailers' occupation taxes, if applicable) in 
13which the retailer would have reported and paid such tax if the 
14retailer had accounted for the tax to the Department. For 
15amounts received by the lessor from the lessee that are not 
16calculated at the time the lease is executed, the lessor must 
17file the return and pay the tax to the Department by the due 
18date otherwise required by this Act for returns other than 
19transaction returns. If the retailer is entitled under this Act 
20to a discount for collecting and remitting the tax imposed 
21under this Act to the Department with respect to the sale of 
22the motor vehicle to the lessor, then the right to the discount 
23provided in this Act shall be transferred to the lessor with 
24respect to the tax paid by the lessor for any amount received 
25by the lessor from the lessee for the leased vehicle that is 
26not calculated at the time the lease is executed; provided that 
 
 
10100SB0690ham002- 45 -LRB101 04451 SMS 61506 a


1the discount is only allowed if the return is timely filed and 
2for amounts timely paid. The "selling price" of a motor vehicle 
3that is sold on or after January 1, 2015 for the purpose of 
4leasing for a defined period of longer than one year shall not 
5be reduced by the value of or credit given for traded-in 
6tangible personal property owned by the lessor, nor shall it be 
7reduced by the value of or credit given for traded-in tangible 
8personal property owned by the lessee, regardless of whether 
9the trade-in value thereof is assigned by the lessee to the 
10lessor. In the case of a motor vehicle that is sold for the 
11purpose of leasing for a defined period of longer than one 
12year, the sale occurs at the time of the delivery of the 
13vehicle, regardless of the due date of any lease payments. A 
14lessor who incurs a Retailers' Occupation Tax liability on the 
15sale of a motor vehicle coming off lease may not take a credit 
16against that liability for the Use Tax the lessor paid upon the 
17purchase of the motor vehicle (or for any tax the lessor paid 
18with respect to any amount received by the lessor from the 
19lessee for the leased vehicle that was not calculated at the 
20time the lease was executed) if the selling price of the motor 
21vehicle at the time of purchase was calculated using the 
22definition of "selling price" as defined in this paragraph. 
23Notwithstanding any other provision of this Act to the 
24contrary, lessors shall file all returns and make all payments 
25required under this paragraph to the Department by electronic 
26means in the manner and form as required by the Department. 
 
 
10100SB0690ham002- 46 -LRB101 04451 SMS 61506 a


1This paragraph does not apply to leases of motor vehicles for 
2which, at the time the lease is entered into, the term of the 
3lease is not a defined period, including leases with a defined 
4initial period with the option to continue the lease on a 
5month-to-month or other basis beyond the initial defined 
6period. 
7 The phrase "like kind and character" shall be liberally 
8construed
(including but not limited to any form of motor 
9vehicle for any form of
motor vehicle, or any kind of farm or 
10agricultural implement for any other
kind of farm or 
11agricultural implement), while not including a kind of item

12which, if sold at retail by that retailer, would be exempt from 
13retailers'
occupation tax and use tax as an isolated or 
14occasional sale.

15 "Department" means the Department of Revenue.

16 "Person" means any natural individual, firm, partnership, 
17association,
joint stock company, joint adventure, public or 
18private corporation, limited
liability company, or a
receiver, 
19executor, trustee, guardian or other representative appointed

20by order of any court.

21 "Retailer" means and includes every person engaged in the 
22business of
making sales at retail as defined in this Section.

23 A person who holds himself or herself out as being engaged 
24(or who habitually
engages) in selling tangible personal 
25property at retail is a retailer
hereunder with respect to such 
26sales (and not primarily in a service
occupation) 
 
 
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1notwithstanding the fact that such person designs and produces

2such tangible personal property on special order for the 
3purchaser and in
such a way as to render the property of value 
4only to such purchaser, if
such tangible personal property so 
5produced on special order serves
substantially the same 
6function as stock or standard items of tangible
personal 
7property that are sold at retail.

8 A person whose activities are organized and conducted 
9primarily as a
not-for-profit service enterprise, and who 
10engages in selling tangible
personal property at retail 
11(whether to the public or merely to members and
their guests) 
12is a retailer with respect to such transactions, excepting
only 
13a person organized and operated exclusively for charitable, 
14religious
or educational purposes either (1), to the extent of 
15sales by such person
to its members, students, patients or 
16inmates of tangible personal property
to be used primarily for 
17the purposes of such person, or (2), to the extent
of sales by 
18such person of tangible personal property which is not sold or

19offered for sale by persons organized for profit. The selling 
20of school
books and school supplies by schools at retail to 
21students is not
"primarily for the purposes of" the school 
22which does such selling. This
paragraph does not apply to nor 
23subject to taxation occasional dinners,
social or similar 
24activities of a person organized and operated exclusively
for 
25charitable, religious or educational purposes, whether or not 
26such
activities are open to the public.

 
 
10100SB0690ham002- 48 -LRB101 04451 SMS 61506 a


1 A person who is the recipient of a grant or contract under 
2Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and 
3serves meals to
participants in the federal Nutrition Program 
4for the Elderly in return for
contributions established in 
5amount by the individual participant pursuant
to a schedule of 
6suggested fees as provided for in the federal Act is not a

7retailer under this Act with respect to such transactions.

8 Persons who engage in the business of transferring tangible 
9personal
property upon the redemption of trading stamps are 
10retailers hereunder when
engaged in such business.

11 The isolated or occasional sale of tangible personal 
12property at retail
by a person who does not hold himself out as 
13being engaged (or who does not
habitually engage) in selling 
14such tangible personal property at retail or
a sale through a 
15bulk vending machine does not make such person a retailer

16hereunder. However, any person who is engaged in a business 
17which is not
subject to the tax imposed by the "Retailers' 
18Occupation Tax Act" because
of involving the sale of or a 
19contract to sell real estate or a
construction contract to 
20improve real estate, but who, in the course of
conducting such 
21business, transfers tangible personal property to users or

22consumers in the finished form in which it was purchased, and 
23which does
not become real estate, under any provision of a 
24construction contract or
real estate sale or real estate sales 
25agreement entered into with some
other person arising out of or 
26because of such nontaxable business, is a
retailer to the 
 
 
10100SB0690ham002- 49 -LRB101 04451 SMS 61506 a


1extent of the value of the tangible personal property so

2transferred. If, in such transaction, a separate charge is made 
3for the
tangible personal property so transferred, the value of 
4such property, for
the purposes of this Act, is the amount so 
5separately charged, but not less
than the cost of such property 
6to the transferor; if no separate charge is
made, the value of 
7such property, for the purposes of this Act, is the cost
to the 
8transferor of such tangible personal property.

9 "Retailer maintaining a place of business in this State", 
10or any like
term, means and includes any of the following 
11retailers:

12  (1) A retailer having or maintaining within this State, 
13 directly or by
a subsidiary, an office, distribution house, 
14 sales house, warehouse or other
place of business, or any 
15 agent or other representative operating within this
State 
16 under the authority of the retailer or its subsidiary, 
17 irrespective of
whether such place of business or agent or 
18 other representative is located here
permanently or 
19 temporarily, or whether such retailer or subsidiary is 
20 licensed
to do business in this State. However, the 
21 ownership of property that is
located at the premises of a 
22 printer with which the retailer has contracted for
printing 
23 and that consists of the final printed product, property 
24 that becomes
a part of the final printed product, or copy 
25 from which the printed product is
produced shall not result 
26 in the retailer being deemed to have or maintain an
office, 
 
 
10100SB0690ham002- 50 -LRB101 04451 SMS 61506 a


1 distribution house, sales house, warehouse, or other place 
2 of business
within this State.
3  (1.1) (Blank). A retailer having a contract with a 
4 person located in this State under which the person, for a 
5 commission or other consideration based upon the sale of 
6 tangible personal property by the retailer, directly or 
7 indirectly refers potential customers to the retailer by 
8 providing to the potential customers a promotional code or 
9 other mechanism that allows the retailer to track purchases 
10 referred by such persons. Examples of mechanisms that allow 
11 the retailer to track purchases referred by such persons 
12 include but are not limited to the use of a link on the 
13 person's Internet website, promotional codes distributed 
14 through the person's hand-delivered or mailed material, 
15 and promotional codes distributed by the person through 
16 radio or other broadcast media. The provisions of this 
17 paragraph (1.1) shall apply only if the cumulative gross 
18 receipts from sales of tangible personal property by the 
19 retailer to customers who are referred to the retailer by 
20 all persons in this State under such contracts exceed 
21 $10,000 during the preceding 4 quarterly periods ending on 
22 the last day of March, June, September, and December. A 
23 retailer meeting the requirements of this paragraph (1.1) 
24 shall be presumed to be maintaining a place of business in 
25 this State but may rebut this presumption by submitting 
26 proof that the referrals or other activities pursued within 
 
 
10100SB0690ham002- 51 -LRB101 04451 SMS 61506 a


1 this State by such persons were not sufficient to meet the 
2 nexus standards of the United States Constitution during 
3 the preceding 4 quarterly periods.
4  (1.2) (Blank). Beginning July 1, 2011, a retailer 
5 having a contract with a person located in this State under 
6 which:
7   (A) the retailer sells the same or substantially 
8 similar line of products as the person located in this 
9 State and does so using an identical or substantially 
10 similar name, trade name, or trademark as the person 
11 located in this State; and
12   (B) the retailer provides a commission or other 
13 consideration to the person located in this State based 
14 upon the sale of tangible personal property by the 
15 retailer.
16 The provisions of this paragraph (1.2) shall apply only if 
17 the cumulative gross receipts from sales of tangible 
18 personal property by the retailer to customers in this 
19 State under all such contracts exceed $10,000 during the 
20 preceding 4 quarterly periods ending on the last day of 
21 March, June, September, and December. 

22  (2) (Blank). A retailer soliciting orders for tangible 
23 personal property by
means of a telecommunication or 
24 television shopping system (which utilizes toll
free 
25 numbers) which is intended by the retailer to be broadcast 
26 by cable
television or other means of broadcasting, to 
 
 
10100SB0690ham002- 52 -LRB101 04451 SMS 61506 a


1 consumers located in this State.

2  (3) (Blank). A retailer, pursuant to a contract with a 
3 broadcaster or publisher
located in this State, soliciting 
4 orders for tangible personal property by
means of 
5 advertising which is disseminated primarily to consumers 
6 located in
this State and only secondarily to bordering 
7 jurisdictions.

8  (4) (Blank). A retailer soliciting orders for tangible 
9 personal property by mail
if the solicitations are 
10 substantial and recurring and if the retailer benefits
from 
11 any banking, financing, debt collection, 
12 telecommunication, or marketing
activities occurring in 
13 this State or benefits from the location in this State
of 
14 authorized installation, servicing, or repair facilities.

15  (5) (Blank). A retailer that is owned or controlled by 
16 the same interests that own
or control any retailer 
17 engaging in business in the same or similar line of

18 business in this State.

19  (6) (Blank). A retailer having a franchisee or licensee 
20 operating under its trade
name if the franchisee or 
21 licensee is required to collect the tax under this
Section.

22  (7) (Blank). A retailer, pursuant to a contract with a 
23 cable television operator
located in this State, 
24 soliciting orders for tangible personal property by
means 
25 of advertising which is transmitted or distributed over a 
26 cable
television system in this State.

 
 
10100SB0690ham002- 53 -LRB101 04451 SMS 61506 a


1  (8) (Blank). A retailer engaging in activities in 
2 Illinois, which activities in
the state in which the retail 
3 business engaging in such activities is located
would 
4 constitute maintaining a place of business in that state.

5  (9) Beginning October 1, 2018 through June 30, 2020, a 
6 retailer making sales of tangible personal property to 
7 purchasers in Illinois from outside of Illinois if: 
8   (A) the cumulative gross receipts from sales of 
9 tangible personal property to purchasers in Illinois 
10 are $100,000 or more; or 
11   (B) the retailer enters into 200 or more separate 
12 transactions for the sale of tangible personal 
13 property to purchasers in Illinois. 
14  The retailer shall determine on a quarterly basis, 
15 ending on the last day of March, June, September, and 
16 December, whether he or she meets the criteria of either 
17 subparagraph (A) or (B) of this paragraph (9) for the 
18 preceding 12-month period. If the retailer meets the 
19 criteria of either subparagraph (A) or (B) for a 12-month 
20 period, he or she is considered a retailer maintaining a 
21 place of business in this State and is required to collect 
22 and remit the tax imposed under this Act and file returns 
23 for one year. At the end of that one-year period, the 
24 retailer shall determine whether the retailer met the 
25 criteria of either subparagraph (A) or (B) during the 
26 preceding 12-month period. If the retailer met the criteria 
 
 
10100SB0690ham002- 54 -LRB101 04451 SMS 61506 a


1 in either subparagraph (A) or (B) for the preceding 
2 12-month period, he or she is considered a retailer 
3 maintaining a place of business in this State and is 
4 required to collect and remit the tax imposed under this 
5 Act and file returns for the subsequent year. If at the end 
6 of a one-year period a retailer that was required to 
7 collect and remit the tax imposed under this Act determines 
8 that he or she did not meet the criteria in either 
9 subparagraph (A) or (B) during the preceding 12-month 
10 period, the retailer shall subsequently determine on a 
11 quarterly basis, ending on the last day of March, June, 
12 September, and December, whether he or she meets the 
13 criteria of either subparagraph (A) or (B) for the 
14 preceding 12-month period. 
15 "Bulk vending machine" means a vending machine,
containing 
16unsorted confections, nuts, toys, or other items designed

17primarily to be used or played with by children
which, when a 
18coin or coins of a denomination not larger than $0.50 are 
19inserted, are dispensed in equal portions, at random and

20without selection by the customer.

21(Source: P.A. 99-78, eff. 7-20-15; 100-587, eff. 6-4-18.)


22 Section 15-30. The Retailers' Occupation Tax Act is amended 
23by changing Sections 1, 2, 2-12, and 2a as follows:




24 (35 ILCS 120/1) (from Ch. 120, par. 440)


 
 
10100SB0690ham002- 55 -LRB101 04451 SMS 61506 a


1 Sec. 1. Definitions. "Sale at retail" means any transfer of 
2the
ownership of or title to
tangible personal property to a 
3purchaser, for the purpose of use or
consumption, and not for 
4the purpose of resale in any form as tangible
personal property 
5to the extent not first subjected to a use for which it
was 
6purchased, for a valuable consideration: Provided that the 
7property
purchased is deemed to be purchased for the purpose of 
8resale, despite
first being used, to the extent to which it is 
9resold as an ingredient of
an intentionally produced product or 
10byproduct of manufacturing. For this
purpose, slag produced as 
11an incident to manufacturing pig iron or steel
and sold is 
12considered to be an intentionally produced byproduct of

13manufacturing. Transactions whereby the possession of the 
14property is
transferred but the seller retains the title as 
15security for payment of the
selling price shall be deemed to be 
16sales.

17 "Sale at retail" shall be construed to include any transfer 
18of the
ownership of or title to tangible personal property to a 
19purchaser, for use
or consumption by any other person to whom 
20such purchaser may transfer the
tangible personal property 
21without a valuable consideration, and to include
any transfer, 
22whether made for or without a valuable consideration, for

23resale in any form as tangible personal property unless made in 
24compliance
with Section 2c of this Act.

25 Sales of tangible personal property, which property, to the 
26extent not
first subjected to a use for which it was purchased, 
 
 
10100SB0690ham002- 56 -LRB101 04451 SMS 61506 a


1as an ingredient or
constituent, goes into and forms a part of 
2tangible personal property
subsequently the subject of a "Sale 
3at retail", are not sales at retail as
defined in this Act: 
4Provided that the property purchased is deemed to be
purchased 
5for the purpose of resale, despite first being used, to the

6extent to which it is resold as an ingredient of an 
7intentionally produced
product or byproduct of manufacturing.

8 "Sale at retail" shall be construed to include any Illinois 
9florist's
sales transaction in which the purchase order is 
10received in Illinois by a
florist and the sale is for use or 
11consumption, but the Illinois florist
has a florist in another 
12state deliver the property to the purchaser or the
purchaser's 
13donee in such other state.

14 Nonreusable tangible personal property that is used by 
15persons engaged in
the business of operating a restaurant, 
16cafeteria, or drive-in is a sale for
resale when it is 
17transferred to customers in the ordinary course of business
as 
18part of the sale of food or beverages and is used to deliver, 
19package, or
consume food or beverages, regardless of where 
20consumption of the food or
beverages occurs. Examples of those 
21items include, but are not limited to
nonreusable, paper and 
22plastic cups, plates, baskets, boxes, sleeves, buckets
or other 
23containers, utensils, straws, placemats, napkins, doggie bags, 
24and
wrapping or packaging
materials that are transferred to 
25customers as part of the sale of food or
beverages in the 
26ordinary course of business.

 
 
10100SB0690ham002- 57 -LRB101 04451 SMS 61506 a


1 The purchase, employment and transfer of such tangible 
2personal property
as newsprint and ink for the primary purpose 
3of conveying news (with or
without other information) is not a 
4purchase, use or sale of tangible
personal property.

5 A person whose activities are organized and conducted 
6primarily as a
not-for-profit service enterprise, and who 
7engages in selling tangible
personal property at retail 
8(whether to the public or merely to members and
their guests) 
9is engaged in the business of selling tangible personal

10property at retail with respect to such transactions, excepting 
11only a
person organized and operated exclusively for 
12charitable, religious or
educational purposes either (1), to 
13the extent of sales by such person to
its members, students, 
14patients or inmates of tangible personal property to
be used 
15primarily for the purposes of such person, or (2), to the 
16extent of
sales by such person of tangible personal property 
17which is not sold or
offered for sale by persons organized for 
18profit. The selling of school
books and school supplies by 
19schools at retail to students is not
"primarily for the 
20purposes of" the school which does such selling. The
provisions 
21of this paragraph shall not apply to nor subject to taxation

22occasional dinners, socials or similar activities of a person 
23organized and
operated exclusively for charitable, religious 
24or educational purposes,
whether or not such activities are 
25open to the public.

26 A person who is the recipient of a grant or contract under 
 
 
10100SB0690ham002- 58 -LRB101 04451 SMS 61506 a


1Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and 
2serves meals to
participants in the federal Nutrition Program 
3for the Elderly in return for
contributions established in 
4amount by the individual participant pursuant
to a schedule of 
5suggested fees as provided for in the federal Act is not

6engaged in the business of selling tangible personal property 
7at retail
with respect to such transactions.

8 "Purchaser" means anyone who, through a sale at retail, 
9acquires the
ownership of or title to tangible personal 
10property for a valuable
consideration.

11 "Reseller of motor fuel" means any person engaged in the 
12business of selling
or delivering or transferring title of 
13motor fuel to another person
other than for use or consumption.

14No person shall act as a reseller of motor fuel within this 
15State without
first being registered as a reseller pursuant to 
16Section 2c or a retailer
pursuant to Section 2a.

17 "Selling price" or the "amount of sale" means the 
18consideration for a
sale valued in money whether received in 
19money or otherwise, including
cash, credits, property, other 
20than as hereinafter provided, and services,
but, prior to 
21January 1, 2020, not including the value of or credit given for 
22traded-in tangible
personal property where the item that is 
23traded-in is of like kind and
character as that which is being 
24sold; beginning January 1, 2020, "selling price" includes the 
25portion of the value of or credit given for traded-in tangible 
26personal property of like kind and character as that which is 
 
 
10100SB0690ham002- 59 -LRB101 04451 SMS 61506 a


1being sold that exceeds $10,000. "Selling price" , and shall be 
2determined without any
deduction on account of the cost of the 
3property sold, the cost of
materials used, labor or service 
4cost or any other expense whatsoever, but
does not include 
5charges that are added to prices by sellers on account of
the 
6seller's tax liability under this Act, or on account of the 
7seller's
duty to collect, from the purchaser, the tax that is 
8imposed by the Use Tax
Act, or, except as otherwise provided 
9with respect to any cigarette tax imposed by a home rule unit, 
10on account of the seller's tax liability under any local 
11occupation tax administered by the Department, or, except as 
12otherwise provided with respect to any cigarette tax imposed by 
13a home rule unit on account of the seller's duty to collect, 
14from the purchasers, the tax that is imposed under any local 
15use tax administered by the Department.
Effective December 1, 
161985, "selling price" shall include charges that
are added to 
17prices by sellers on account of the seller's
tax liability 
18under the Cigarette Tax Act, on account of the sellers'
duty to 
19collect, from the purchaser, the tax imposed under the 
20Cigarette
Use Tax Act, and on account of the seller's duty to 
21collect, from the
purchaser, any cigarette tax imposed by a 
22home rule unit.

23 Notwithstanding any law to the contrary, for any motor 
24vehicle, as defined in Section 1-146 of the Vehicle Code, that 
25is sold on or after January 1, 2015 for the purpose of leasing 
26the vehicle for a defined period that is longer than one year 
 
 
10100SB0690ham002- 60 -LRB101 04451 SMS 61506 a


1and (1) is a motor vehicle of the second division that: (A) is 
2a self-contained motor vehicle designed or permanently 
3converted to provide living quarters for recreational, 
4camping, or travel use, with direct walk through access to the 
5living quarters from the driver's seat; (B) is of the van 
6configuration designed for the transportation of not less than 
77 nor more than 16 passengers; or (C) has a gross vehicle 
8weight rating of 8,000 pounds or less or (2) is a motor vehicle 
9of the first division, "selling price" or "amount of sale" 
10means the consideration received by the lessor pursuant to the 
11lease contract, including amounts due at lease signing and all 
12monthly or other regular payments charged over the term of the 
13lease. Also included in the selling price is any amount 
14received by the lessor from the lessee for the leased vehicle 
15that is not calculated at the time the lease is executed, 
16including, but not limited to, excess mileage charges and 
17charges for excess wear and tear. For sales that occur in 
18Illinois, with respect to any amount received by the lessor 
19from the lessee for the leased vehicle that is not calculated 
20at the time the lease is executed, the lessor who purchased the 
21motor vehicle does not incur the tax imposed by the Use Tax Act 
22on those amounts, and the retailer who makes the retail sale of 
23the motor vehicle to the lessor is not required to collect the 
24tax imposed by the Use Tax Act or to pay the tax imposed by this 
25Act on those amounts. However, the lessor who purchased the 
26motor vehicle assumes the liability for reporting and paying 
 
 
10100SB0690ham002- 61 -LRB101 04451 SMS 61506 a


1the tax on those amounts directly to the Department in the same 
2form (Illinois Retailers' Occupation Tax, and local retailers' 
3occupation taxes, if applicable) in which the retailer would 
4have reported and paid such tax if the retailer had accounted 
5for the tax to the Department. For amounts received by the 
6lessor from the lessee that are not calculated at the time the 
7lease is executed, the lessor must file the return and pay the 
8tax to the Department by the due date otherwise required by 
9this Act for returns other than transaction returns. If the 
10retailer is entitled under this Act to a discount for 
11collecting and remitting the tax imposed under this Act to the 
12Department with respect to the sale of the motor vehicle to the 
13lessor, then the right to the discount provided in this Act 
14shall be transferred to the lessor with respect to the tax paid 
15by the lessor for any amount received by the lessor from the 
16lessee for the leased vehicle that is not calculated at the 
17time the lease is executed; provided that the discount is only 
18allowed if the return is timely filed and for amounts timely 
19paid. The "selling price" of a motor vehicle that is sold on or 
20after January 1, 2015 for the purpose of leasing for a defined 
21period of longer than one year shall not be reduced by the 
22value of or credit given for traded-in tangible personal 
23property owned by the lessor, nor shall it be reduced by the 
24value of or credit given for traded-in tangible personal 
25property owned by the lessee, regardless of whether the 
26trade-in value thereof is assigned by the lessee to the lessor. 
 
 
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1In the case of a motor vehicle that is sold for the purpose of 
2leasing for a defined period of longer than one year, the sale 
3occurs at the time of the delivery of the vehicle, regardless 
4of the due date of any lease payments. A lessor who incurs a 
5Retailers' Occupation Tax liability on the sale of a motor 
6vehicle coming off lease may not take a credit against that 
7liability for the Use Tax the lessor paid upon the purchase of 
8the motor vehicle (or for any tax the lessor paid with respect 
9to any amount received by the lessor from the lessee for the 
10leased vehicle that was not calculated at the time the lease 
11was executed) if the selling price of the motor vehicle at the 
12time of purchase was calculated using the definition of 
13"selling price" as defined in this paragraph.
Notwithstanding 
14any other provision of this Act to the contrary, lessors shall 
15file all returns and make all payments required under this 
16paragraph to the Department by electronic means in the manner 
17and form as required by the Department. This paragraph does not 
18apply to leases of motor vehicles for which, at the time the 
19lease is entered into, the term of the lease is not a defined 
20period, including leases with a defined initial period with the 
21option to continue the lease on a month-to-month or other basis 
22beyond the initial defined period. 
23 The phrase "like kind and character" shall be liberally 
24construed
(including but not limited to any form of motor 
25vehicle for any form of
motor vehicle, or any kind of farm or 
26agricultural implement for any other
kind of farm or 
 
 
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1agricultural implement), while not including a kind of item

2which, if sold at retail by that retailer, would be exempt from 
3retailers'
occupation tax and use tax as an isolated or 
4occasional sale.

5 "Gross receipts" from the sales of tangible personal 
6property at retail
means the total selling price or the amount 
7of such sales, as hereinbefore
defined. In the case of charge 
8and time sales, the amount thereof shall be
included only as 
9and when payments are received by the seller.
Receipts or other 
10consideration derived by a seller from
the sale, transfer or 
11assignment of accounts receivable to a wholly owned
subsidiary 
12will not be deemed payments prior to the time the purchaser

13makes payment on such accounts.

14 "Department" means the Department of Revenue.

15 "Person" means any natural individual, firm, partnership, 
16association,
joint stock company, joint adventure, public or 
17private corporation, limited
liability company, or a receiver, 
18executor, trustee, guardian or other
representative appointed 
19by order of any court.

20 The isolated or occasional sale of tangible personal 
21property at retail
by a person who does not hold himself out as 
22being engaged (or who does not
habitually engage) in selling 
23such tangible personal property at retail, or
a sale through a 
24bulk vending machine, does not constitute engaging in a

25business of selling such tangible personal property at retail 
26within the
meaning of this Act; provided that any person who is 
 
 
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1engaged in a business
which is not subject to the tax imposed 
2by this Act because of involving
the sale of or a contract to 
3sell real estate or a construction contract to
improve real 
4estate or a construction contract to engineer, install, and

5maintain an integrated system of products, but who, in the 
6course of
conducting such business,
transfers tangible 
7personal property to users or consumers in the finished
form in 
8which it was purchased, and which does not become real estate 
9or was
not engineered and installed, under any provision of a 
10construction contract or
real estate sale or real estate sales 
11agreement entered into with some other
person arising out of or 
12because of such nontaxable business, is engaged in the
business 
13of selling tangible personal property at retail to the extent 
14of the
value of the tangible personal property so transferred. 
15If, in such a
transaction, a separate charge is made for the 
16tangible personal property so
transferred, the value of such 
17property, for the purpose of this Act, shall be
the amount so 
18separately charged, but not less than the cost of such property

19to the transferor; if no separate charge is made, the value of 
20such property,
for the purposes of this Act, is the cost to the 
21transferor of such tangible
personal property. Construction 
22contracts for the improvement of real estate
consisting of 
23engineering, installation, and maintenance of voice, data, 
24video,
security, and all telecommunication systems do not 
25constitute engaging in a
business of selling tangible personal 
26property at retail within the meaning of
this Act if they are 
 
 
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1sold at one specified contract price.

2 A person who holds himself or herself out as being engaged 
3(or who habitually
engages) in selling tangible personal 
4property at retail is a person
engaged in the business of 
5selling tangible personal property at retail
hereunder with 
6respect to such sales (and not primarily in a service

7occupation) notwithstanding the fact that such person designs 
8and produces
such tangible personal property on special order 
9for the purchaser and in
such a way as to render the property 
10of value only to such purchaser, if
such tangible personal 
11property so produced on special order serves
substantially the 
12same function as stock or standard items of tangible
personal 
13property that are sold at retail.

14 Persons who engage in the business of transferring tangible 
15personal
property upon the redemption of trading stamps are 
16engaged in the business
of selling such property at retail and 
17shall be liable for and shall pay
the tax imposed by this Act 
18on the basis of the retail value of the
property transferred 
19upon redemption of such stamps.

20 "Bulk vending machine" means a vending machine,
containing 
21unsorted confections, nuts, toys, or other items designed

22primarily to be used or played with by children
which, when a 
23coin or coins of a denomination not larger than $0.50 are

24inserted, are dispensed in equal portions, at random and

25without selection by the customer.

26 "Remote retailer" means a retailer located outside of this 
 
 
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1State that does not maintain within this State, directly or by 
2a subsidiary, an office, distribution house, sales house, 
3warehouse or other place of business, or any agent or other 
4representative operating within this State under the authority 
5of the retailer or its subsidiary, irrespective of whether such 
6place of business or agent is located here permanently or 
7temporarily or whether such retailer or subsidiary is licensed 
8to do business in this State. 
9(Source: P.A. 98-628, eff. 1-1-15; 98-1080, eff. 8-26-14.)





10 (35 ILCS 120/2) (from Ch. 120, par. 441)



11 Sec. 2. Tax imposed.  
12 (a) A tax is imposed upon persons engaged in the
business 
13of selling at retail tangible personal property, including

14computer software, and including photographs, negatives, and 
15positives that
are the product of photoprocessing, but not 
16including products of
photoprocessing produced for use in 
17motion pictures for public commercial
exhibition.
Beginning 
18January 1, 2001, prepaid telephone calling arrangements shall 
19be
considered tangible personal property subject to the tax 
20imposed under this Act
regardless of the form in which those 
21arrangements may be embodied,
transmitted, or fixed by any 
22method now known or hereafter developed. Sales of (1) 
23electricity delivered to customers by wire; (2) natural or 
24artificial gas that is delivered to customers through pipes, 
25pipelines, or mains; and (3) water that is delivered to 
 
 
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1customers through pipes, pipelines, or mains are not subject to 
2tax under this Act. The provisions of this amendatory Act of 
3the 98th General Assembly are declaratory of existing law as to 
4the meaning and scope of this Act. 

5 (b) Beginning on July 1, 2020, a remote retailer is engaged 
6in the occupation of selling at retail in Illinois for purposes 
7of this Act, if: 
8  (1) the cumulative gross receipts from sales of 
9 tangible personal property to purchasers in Illinois are 
10 $100,000 or more; or 
11  (2) the retailer enters into 200 or more separate 
12 transactions for the sale of tangible personal property to 
13 purchasers in Illinois. 
14 Remote retailers that meet or exceed the threshold in 
15either (1) or (2) above shall be liable for all applicable 
16State and locally imposed retailers' occupation taxes on all 
17retail sales to Illinois purchasers. 
18 The remote retailer shall determine on a quarterly basis, 
19ending on the last day of March, June, September, and December, 
20whether he or she meets the criteria of either paragraph (1) or 
21(2) of this subsection for the preceding 12-month period. If 
22the retailer meets the criteria of either paragraph (1) or (2) 
23for a 12-month period, he or she is considered a retailer 
24maintaining a place of business in this State and is required 
25to collect and remit the tax imposed under this Act and all 
26retailers' occupation tax imposed by local taxing 
 
 
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1jurisdictions in Illinois, provided such local taxes are 
2administered by the Department, and to file all applicable 
3returns for one year. At the end of that one-year period, the 
4retailer shall determine whether the retailer met the criteria 
5of either paragraph (1) or (2) for the preceding 12-month 
6period. If the retailer met the criteria in either paragraph 
7(1) or (2) for the preceding 12-month period, he or she is 
8considered a retailer maintaining a place of business in this 
9State and is required to collect and remit all applicable State 
10and local retailers' occupation taxes and file returns for the 
11subsequent year. If, at the end of a one-year period, a 
12retailer that was required to collect and remit the tax imposed 
13under this Act determines that he or she did not meet the 
14criteria in either paragraph (1) or (2) during the preceding 
1512-month period, then the retailer shall subsequently 
16determine on a quarterly basis, ending on the last day of 
17March, June, September, and December, whether he or she meets 
18the criteria of either paragraph (1) or (2) for the preceding 
1912-month period. 
20(Source: P.A. 98-583, eff. 1-1-14.)


21 (35 ILCS 120/2-12)
22 Sec. 2-12. Location where retailer is deemed to be engaged 
23in the business of selling. The purpose of this Section is to 
24specify where a retailer is deemed to be engaged in the 
25business of selling tangible personal property for the purposes 
 
 
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1of this Act, the Use Tax Act, the Service Use Tax Act, and the 
2Service Occupation Tax Act, and for the purpose of collecting 
3any other local retailers' occupation tax administered by the 
4Department. This Section applies only with respect to the 
5particular selling activities described in the following 
6paragraphs. The provisions of this Section are not intended to, 
7and shall not be interpreted to, affect where a retailer is 
8deemed to be engaged in the business of selling with respect to 
9any activity that is not specifically described in the 
10following paragraphs.
11  (1) If a purchaser who is present at the retailer's 
12 place of business, having no prior commitment to the 
13 retailer, agrees to purchase and makes payment for tangible 
14 personal property at the retailer's place of business, then 
15 the transaction shall be deemed an over-the-counter sale 
16 occurring at the retailer's same place of business where 
17 the purchaser was present and made payment for that 
18 tangible personal property if the retailer regularly 
19 stocks the purchased tangible personal property or similar 
20 tangible personal property in the quantity, or similar 
21 quantity, for sale at the retailer's same place of business 
22 and then either (i) the purchaser takes possession of the 
23 tangible personal property at the same place of business or 
24 (ii) the retailer delivers or arranges for the tangible 
25 personal property to be delivered to the purchaser. 
26  (2) If a purchaser, having no prior commitment to the 
 
 
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1 retailer, agrees to purchase tangible personal property 
2 and makes payment over the phone, in writing, or via the 
3 Internet and takes possession of the tangible personal 
4 property at the retailer's place of business, then the sale 
5 shall be deemed to have occurred at the retailer's place of 
6 business where the purchaser takes possession of the 
7 property if the retailer regularly stocks the item or 
8 similar items in the quantity, or similar quantities, 
9 purchased by the purchaser. 
10  (3) A retailer is deemed to be engaged in the business 
11 of selling food, beverages, or other tangible personal 
12 property through a vending machine at the location where 
13 the vending machine is located at the time the sale is made 
14 if (i) the vending machine is a device operated by coin, 
15 currency, credit card, token, coupon or similar device; (2) 
16 the food, beverage or other tangible personal property is 
17 contained within the vending machine and dispensed from the 
18 vending machine; and (3) the purchaser takes possession of 
19 the purchased food, beverage or other tangible personal 
20 property immediately. 
21  (4) Minerals. A producer of coal or other mineral mined 
22 in Illinois is deemed to be engaged in the business of 
23 selling at the place where the coal or other mineral mined 
24 in Illinois is extracted from the earth. With respect to 
25 minerals (i) the term "extracted from the earth" means the 
26 location at which the coal or other mineral is extracted 
 
 
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1 from the mouth of the mine, and (ii) a "mineral" includes 
2 not only coal, but also oil, sand, stone taken from a 
3 quarry, gravel and any other thing commonly regarded as a 
4 mineral and extracted from the earth. This paragraph does 
5 not apply to coal or another mineral when it is delivered 
6 or shipped by the seller to the purchaser at a point 
7 outside Illinois so that the sale is exempt under the 
8 United States Constitution as a sale in interstate or 
9 foreign commerce. 

10  (5) A retailer selling tangible personal property to a 
11 nominal lessee or bailee pursuant to a lease with a dollar 
12 or other nominal option to purchase is engaged in the 
13 business of selling at the location where the property is 
14 first delivered to the lessee or bailee for its intended 
15 use. 
16  (6) Beginning on July 1, 2020, for the purposes of 
17 determining the correct local retailers' occupation tax 
18 rate, retail sales made by a remote retailer that meet or 
19 exceed the thresholds established in paragraph (1) or (2) 
20 of subsection (b) of Section 2 of this Act shall be deemed 
21 to be made at the Illinois location to which the tangible 
22 personal property is shipped or delivered or at which 
23 possession is taken by the purchaser. 
24(Source: P.A. 98-1098, eff. 8-26-14; 99-126, eff. 7-23-15.)

25 (35 ILCS 120/2a) (from Ch. 120, par. 441a)
 
 
10100SB0690ham002- 72 -LRB101 04451 SMS 61506 a


1 Sec. 2a. It is unlawful for any person to engage in the 
2business of
selling tangible personal property at retail in 
3this State without a
certificate of registration from the 
4Department. Application
for a certificate of registration 
5shall be made to the Department upon
forms furnished by it. 
6Each such application shall be signed and verified
and shall 
7state: (1) the name and social security number of the

8applicant; (2) the address of his principal place
of business; 
9(3) the address of the principal place of business from which

10he engages in the business of selling tangible personal 
11property at retail
in this State and the addresses of all other 
12places of business, if any
(enumerating such addresses, if any, 
13in a separate list attached to and
made a part of the 
14application), from which he engages in the business of
selling 
15tangible personal property at retail in this State; (4)
the

16name and address of the person or persons who will be 
17responsible for
filing returns and payment of taxes due under 
18this Act; (5) in the case of a publicly traded corporation, the 
19name and title of the Chief Financial Officer, Chief Operating 
20Officer, and any other officer or employee with responsibility 
21for preparing tax returns under this Act, and, in the
case of

22all other corporations, the name, title, and social security 
23number of
each corporate officer; (6) in the case of a limited 
24liability
company, the
name, social security number, and FEIN 
25number of
each
manager and member; and (7) such other 
26information
as the Department may reasonably require. The 
 
 
10100SB0690ham002- 73 -LRB101 04451 SMS 61506 a


1application shall contain
an acceptance of responsibility 
2signed by the person or persons who will be
responsible for 
3filing returns and payment of the taxes due under this
Act. If 
4the applicant will sell tangible personal property at retail

5through vending machines, his application to register shall 
6indicate the
number of vending machines to be so operated. If 
7requested by the Department at any time, that person shall 
8verify the total number of vending machines he or she uses in 
9his or her business of selling tangible personal property at 
10retail.
11 The Department shall provide by rule for an expedited 
12business registration process for remote retailers required to 
13register and file under subsection (b) of Section 2 who use a 
14certified service provider to file their returns under this 
15Act. Such expedited registration process shall allow the 
16Department to register a taxpayer based upon the same 
17registration information required by the Streamlined Sales Tax 
18Governing Board for states participating in the Streamlined 
19Sales Tax Project. 
20 The Department may deny a certificate of registration to 
21any applicant
if a person who is named as the owner, a partner, 
22a manager or member of a limited liability
company, or a 
23corporate officer of the applicant on the application for the 
24certificate of registration is or
has been named as the owner, 
25a partner, a manager or member of a limited
liability company, 
26or a corporate officer on the application for the certificate 
 
 
10100SB0690ham002- 74 -LRB101 04451 SMS 61506 a


1of registration of another retailer
that is in default for 
2moneys due under this Act or any other tax or fee Act 
3administered by the Department. For purposes of this paragraph 
4only, in determining whether a person is in default for moneys 
5due, the Department shall include only amounts established as a 
6final liability within the 20 years prior to the date of the 
7Department's notice of denial of a certificate of registration. 
8 The Department may require an applicant for a certificate 
9of registration hereunder to, at
the time of filing such 
10application, furnish a bond from a surety company
authorized to 
11do business in the State of Illinois, or an irrevocable
bank 
12letter of credit or a bond signed by 2
personal sureties who 
13have filed, with the Department, sworn statements
disclosing 
14net assets equal to at least 3 times the amount of the bond to

15be required of such applicant, or a bond secured by an 
16assignment of a bank
account or certificate of deposit, stocks 
17or bonds, conditioned upon the
applicant paying to the State of 
18Illinois all moneys becoming due under
this Act and under any 
19other State tax law or municipal or county tax
ordinance or 
20resolution under which the certificate of registration that is

21issued to the applicant under this Act will permit the 
22applicant to engage
in business without registering separately 
23under such other law, ordinance
or resolution. In making a 
24determination as to whether to require a bond or other 
25security, the Department shall take into consideration whether 
26the owner, any partner, any manager or member of a limited 
 
 
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1liability company, or a corporate officer of the applicant is 
2or has been the owner, a partner, a manager or member of a 
3limited liability company, or a corporate officer of another 
4retailer that is in default for moneys due under this Act or 
5any other tax or fee Act administered by the Department; and 
6whether the owner, any partner, any manager or member of a 
7limited liability company, or a corporate officer of the 
8applicant is or has been the owner, a partner, a manager or 
9member of a limited liability company, or a corporate officer 
10of another retailer whose certificate of registration has been 
11revoked within the previous 5 years under this Act or any other 
12tax or fee Act administered by the Department. If a bond or 
13other security is required, the Department shall fix the amount 
14of the bond or other security, taking into consideration the 
15amount of money expected to become due from the applicant under 
16this Act and under any other State tax law or municipal or 
17county tax ordinance or resolution under which the certificate 
18of registration that is issued to the applicant under this Act 
19will permit the applicant to engage in business without 
20registering separately under such other law, ordinance, or 
21resolution. The amount of security required by
the Department 
22shall be such as, in its opinion, will protect the State of

23Illinois against failure to pay the amount which may become due 
24from the
applicant under this Act and under any other State tax 
25law or municipal or
county tax ordinance or resolution under 
26which the certificate of
registration that is issued to the 
 
 
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1applicant under this Act will permit the
applicant to engage in 
2business without registering separately under such
other law, 
3ordinance or resolution, but the amount of the security 
4required
by the Department shall not exceed three times the 
5amount of the
applicant's average monthly tax liability, or 
6$50,000.00, whichever amount
is lower.
7 No certificate of registration under this Act shall be 
8issued by the
Department until the applicant provides the 
9Department with satisfactory
security, if required, as herein 
10provided for.
11 Upon receipt of the application for certificate of 
12registration in
proper form, and upon approval by the 
13Department of the security furnished
by the applicant, if 
14required, the Department shall issue to such applicant a

15certificate of registration which shall permit the person to 
16whom it is
issued to engage in the business of selling tangible 
17personal property at
retail in this State. The certificate of 
18registration shall be
conspicuously displayed at the place of 
19business which the person so
registered states in his 
20application to be the principal place of business
from which he 
21engages in the business of selling tangible personal property

22at retail in this State.
23 No certificate of registration issued prior to July 1, 2017 
24to a taxpayer who files returns
required by this Act on a 
25monthly basis or renewed prior to July 1, 2017 by a taxpayer 
26who files returns
required by this Act on a monthly basis shall 
 
 
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1be valid after the expiration
of 5 years from the date of its 
2issuance or last renewal. No certificate of registration issued 
3on or after July 1, 2017 to a taxpayer who files returns

4required by this Act on a monthly basis or renewed on or after 
5July 1, 2017 by a taxpayer who files returns
required by this 
6Act on a monthly basis shall be valid after the expiration
of 
7one year from the date of its issuance or last renewal. The 
8expiration
date of a sub-certificate of registration shall be 
9that of the certificate
of registration to which the 
10sub-certificate relates. Prior to July 1, 2017, a certificate 
11of
registration shall automatically be renewed, subject to 
12revocation as
provided by this Act, for an additional 5 years 
13from the date of its
expiration unless otherwise notified by 
14the Department as provided by this
paragraph. On and after July 
151, 2017, a certificate of
registration shall automatically be 
16renewed, subject to revocation as
provided by this Act, for an 
17additional one year from the date of its
expiration unless 
18otherwise notified by the Department as provided by this

19paragraph. 
20 Where a taxpayer to whom a certificate of registration is

21issued under this Act is in default to the State of Illinois 
22for delinquent
returns or for moneys due
under this Act or any 
23other State tax law or municipal or county ordinance

24administered or enforced by the Department, the Department 
25shall, not less
than 60 days before the expiration date of such 
26certificate of
registration, give notice to the taxpayer to 
 
 
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1whom the certificate was
issued of the account period of the 
2delinquent returns, the amount of
tax,
penalty and interest due 
3and owing from the
taxpayer, and that the certificate of 
4registration shall not be
automatically renewed upon its 
5expiration date unless the taxpayer, on or
before the date of 
6expiration, has filed and paid the delinquent returns or
paid 
7the defaulted amount in full. A
taxpayer to whom such a notice 
8is issued shall be deemed an applicant for
renewal. The 
9Department shall promulgate regulations establishing

10procedures for taxpayers who file returns on a monthly basis 
11but desire and
qualify to change to a quarterly or yearly 
12filing basis and will no longer
be subject to renewal under 
13this Section, and for taxpayers who file
returns on a yearly or 
14quarterly basis but who desire or are required to
change to a 
15monthly filing basis and will be subject to renewal under
this 
16Section.
17 The Department may in its discretion approve renewal by an 
18applicant
who is in default if, at the time of application for 
19renewal, the applicant
files all of the delinquent returns or 
20pays to the Department such
percentage of the defaulted amount 
21as may be
determined by the Department and agrees in writing to 
22waive all limitations
upon the Department for collection of the 
23remaining defaulted amount to the
Department over a period not 
24to exceed 5 years from the date of renewal of
the certificate; 
25however, no renewal application submitted by an applicant
who 
26is in default shall be approved if the immediately preceding 
 
 
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1renewal by
the applicant was conditioned upon the installment 
2payment
agreement described in this Section. The payment 
3agreement herein provided
for shall be in addition to and not 
4in lieu of the security that may be required by
this Section of 
5a taxpayer who is no longer considered a prior continuous

6compliance taxpayer. The execution of the payment agreement as 
7provided in
this Act shall not toll the accrual of interest at 
8the statutory rate.
9 The Department may suspend a certificate of registration if 
10the Department finds that the person to whom the certificate of 
11registration has been issued knowingly sold contraband 
12cigarettes. 
13 A certificate of registration issued under this Act more 
14than 5 years
before January 1, 1990 (the effective date of 
15Public Act 86-383) shall expire and
be subject to the renewal 
16provisions of this Section on the next
anniversary of the date 
17of issuance of such certificate which occurs more
than 6 months 
18after January 1, 1990 (the effective date of Public Act 
1986-383). A
certificate of registration issued less than 5 years 
20before January 1, 1990 (the effective
date of Public Act 
2186-383) shall expire and be subject to the
renewal provisions 
22of this Section on the 5th anniversary of the issuance
of the 
23certificate.
24 If the person so registered states that he operates other 
25places of
business from which he engages in the business of 
26selling tangible personal
property at retail in this State, the 
 
 
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1Department shall furnish him with a
sub-certificate of 
2registration for each such place of business, and the
applicant 
3shall display the appropriate sub-certificate of registration 
4at
each such place of business. All sub-certificates of 
5registration shall
bear the same registration number as that 
6appearing upon the certificate of
registration to which such 
7sub-certificates relate.
8 If the applicant will sell tangible personal property at 
9retail through
vending machines, the Department shall furnish 
10him with a sub-certificate
of registration for each such 
11vending machine, and the applicant shall
display the 
12appropriate sub-certificate of registration on each such

13vending machine by attaching the sub-certificate of 
14registration to a
conspicuous part of such vending machine. If 
15a person who is registered to sell tangible personal property 
16at retail through vending machines adds an additional vending 
17machine or additional vending machines to the number of vending 
18machines he or she uses in his or her business of selling 
19tangible personal property at retail, he or she shall notify 
20the Department, on a form prescribed by the Department, to 
21request an additional sub-certificate or additional 
22sub-certificates of registration, as applicable. With each 
23such request, the applicant shall report the number of 
24sub-certificates of registration he or she is requesting as 
25well as the total number of vending machines from which he or 
26she makes retail sales. 
 
 
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1 Where the same person engages in 2 or more businesses of 
2selling
tangible personal property at retail in this State, 
3which businesses are
substantially different in character or 
4engaged in under different trade
names or engaged in under 
5other substantially dissimilar circumstances (so
that it is 
6more practicable, from an accounting, auditing or bookkeeping

7standpoint, for such businesses to be separately registered), 
8the
Department may require or permit such person (subject to 
9the same
requirements concerning the furnishing of security as 
10those that are
provided for hereinbefore in this Section as to 
11each application for a
certificate of registration) to apply 
12for and obtain a separate certificate
of registration for each 
13such business or for any of such businesses, under
a single 
14certificate of registration supplemented by related

15sub-certificates of registration.
16 Any person who is registered under the Retailers' 
17Occupation Tax Act
as of March 8, 1963, and who, during the 
183-year period immediately prior to
March 8, 1963, or during a 
19continuous 3-year period part of which passed
immediately 
20before and the remainder of which passes immediately after

21March 8, 1963, has been so registered continuously and who is 
22determined by
the Department not to have been either delinquent 
23or deficient in the
payment of tax liability during that period 
24under this Act or under any
other State tax law or municipal or 
25county tax ordinance or resolution
under which the certificate 
26of registration that is issued to the
registrant under this Act 
 
 
10100SB0690ham002- 82 -LRB101 04451 SMS 61506 a


1will permit the registrant to engage in business
without 
2registering separately under such other law, ordinance or

3resolution, shall be considered to be a Prior Continuous 
4Compliance
taxpayer. Also any taxpayer who has, as verified by 
5the Department,
faithfully and continuously complied with the 
6condition of his bond or
other security under the provisions of 
7this Act for a period of 3
consecutive years shall be 
8considered to be a Prior Continuous Compliance
taxpayer.
9 Every Prior Continuous Compliance taxpayer shall be exempt 
10from all
requirements under this Act concerning the furnishing 
11of a bond or other security as a
condition precedent to his 
12being authorized to engage in the business of
selling tangible 
13personal property at retail in this State. This exemption
shall 
14continue for each such taxpayer until such time as he may be

15determined by the Department to be delinquent in the filing of 
16any returns,
or is determined by the Department (either through 
17the Department's
issuance of a final assessment which has 
18become final under the Act, or by
the taxpayer's filing of a 
19return which admits tax that is not paid to be
due) to be 
20delinquent or deficient in the paying of any tax under this Act

21or under any other State tax law or municipal or county tax 
22ordinance or
resolution under which the certificate of 
23registration that is issued to
the registrant under this Act 
24will permit the registrant to engage in
business without 
25registering separately under such other law, ordinance or

26resolution, at which time that taxpayer shall become subject to 
 
 
10100SB0690ham002- 83 -LRB101 04451 SMS 61506 a


1all the
financial responsibility requirements of this Act and, 
2as a condition of
being allowed to continue to engage in the 
3business of selling tangible
personal property at retail, may 
4be required to post bond or other
acceptable security with the 
5Department covering liability which such
taxpayer may 
6thereafter incur. Any taxpayer who fails to pay an admitted or

7established liability under this Act may also be required to 
8post bond or
other acceptable security with this Department 
9guaranteeing the payment of
such admitted or established 
10liability.
11 No certificate of registration shall be issued to any 
12person who is in
default to the State of Illinois for moneys 
13due under this Act or under any
other State tax law or 
14municipal or county tax ordinance or resolution
under which the 
15certificate of registration that is issued to the applicant

16under this Act will permit the applicant to engage in business 
17without
registering separately under such other law, ordinance 
18or resolution.
19 Any person aggrieved by any decision of the Department 
20under this
Section may, within 20 days after notice of such 
21decision, protest and
request a hearing, whereupon the 
22Department shall give notice to such
person of the time and 
23place fixed for such hearing and shall hold a
hearing in 
24conformity with the provisions of this Act and then issue its

25final administrative decision in the matter to such person. In 
26the absence
of such a protest within 20 days, the Department's 
 
 
10100SB0690ham002- 84 -LRB101 04451 SMS 61506 a


1decision shall become
final without any further determination 
2being made or notice given.
3 With respect to security other than bonds (upon which the 
4Department may
sue in the event of a forfeiture), if the 
5taxpayer fails to pay, when due,
any amount whose payment such 
6security guarantees, the Department shall,
after such 
7liability is admitted by the taxpayer or established by the

8Department through the issuance of a final assessment that has 
9become final
under the law, convert the security which that 
10taxpayer has furnished into
money for the State, after first 
11giving the taxpayer at least 10 days'
written notice, by 
12registered or certified mail, to pay the liability or
forfeit 
13such security to the Department. If the security consists of 
14stocks
or bonds or other securities which are listed on a 
15public exchange, the
Department shall sell such securities 
16through such public exchange. If
the security consists of an 
17irrevocable bank letter of credit, the
Department shall convert 
18the security in the manner provided for in the
Uniform 
19Commercial Code. If the security consists of a bank certificate 
20of
deposit, the Department shall convert the security into 
21money by demanding
and collecting the amount of such bank 
22certificate of deposit from the bank
which issued such 
23certificate. If the security consists of a type of stocks
or 
24other securities which are not listed on a public exchange, the

25Department shall sell such security to the highest and best 
26bidder after
giving at least 10 days' notice of the date, time 
 
 
10100SB0690ham002- 85 -LRB101 04451 SMS 61506 a


1and place of the intended
sale by publication in the "State 
2Official Newspaper". If the Department
realizes more than the 
3amount of such liability from the security, plus the
expenses 
4incurred by the Department in converting the security into 
5money,
the Department shall pay such excess to the taxpayer who 
6furnished such
security, and the balance shall be paid into the 
7State Treasury.
8 The Department shall discharge any surety and shall release 
9and return
any security deposited, assigned, pledged or 
10otherwise provided to it by
a taxpayer under this Section 
11within 30 days after:
12  (1) such taxpayer becomes a Prior Continuous 
13 Compliance taxpayer; or
14  (2) such taxpayer has ceased to collect receipts on 
15 which he is required
to remit tax to the Department, has 
16 filed a final tax return, and has paid
to the Department an 
17 amount sufficient to discharge his remaining tax

18 liability, as determined by the Department, under this Act 
19 and under every
other State tax law or municipal or county 
20 tax ordinance or resolution
under which the certificate of 
21 registration issued under this Act permits
the registrant 
22 to engage in business without registering separately under

23 such other law, ordinance or resolution. The Department 
24 shall make a final
determination of the taxpayer's 
25 outstanding tax liability as expeditiously
as possible 
26 after his final tax return has been filed; if the 
 
 
10100SB0690ham002- 86 -LRB101 04451 SMS 61506 a


1 Department
cannot make such final determination within 45 
2 days after receiving the
final tax return, within such 
3 period it shall so notify the taxpayer,
stating its reasons 
4 therefor.
5(Source: P.A. 100-302, eff. 8-24-17; 100-303, eff. 8-24-17; 
6100-863, eff. 8-14-18.)


7 Section 15-35. The Cigarette Tax Act is amended by changing 
8Section 2 as follows:




9 (35 ILCS 130/2) (from Ch. 120, par. 453.2)


10 Sec. 2. Tax imposed; rate; collection, payment, and 
11distribution;
discount.
12 (a) Beginning on July 1, 2019, in place of the aggregate 
13tax rate of 99 mills previously imposed by this Act, a tax is 
14imposed upon any person engaged in business as a retailer of 
15cigarettes at the rate of 149 mills per cigarette sold or 
16otherwise disposed of in the course of such business in this 
17State. A tax is imposed upon any person engaged in business as 
18a
retailer of cigarettes in this State at the rate of 5 1/2 
19mills per
cigarette sold, or otherwise disposed of in the 
20course of such business in
this State. In addition to any other 
21tax imposed by this Act, a tax is
imposed upon any person 
22engaged in business as a retailer of cigarettes in
this State 
23at a rate of 1/2 mill per cigarette sold or otherwise disposed

24of in the course of such business in this State on and after 
 
 
10100SB0690ham002- 87 -LRB101 04451 SMS 61506 a


1January 1,
1947, and shall be paid into the Metropolitan Fair 
2and Exposition Authority
Reconstruction Fund or as otherwise 
3provided in Section 29. On and after December 1, 1985, in 
4addition to any
other tax imposed by this Act, a tax is imposed 
5upon any person engaged in
business as a retailer of cigarettes 
6in this State at a rate of 4 mills per
cigarette sold or 
7otherwise disposed of in the course of such business in
this 
8State. Of the additional tax imposed by this amendatory Act of 
91985,
$9,000,000 of the moneys received by the Department of 
10Revenue pursuant to
this Act shall be paid each month into the 
11Common School Fund. On and after
the effective date of this 
12amendatory Act of 1989, in addition to any other tax
imposed by 
13this Act, a tax is imposed upon any person engaged in business 
14as a
retailer of cigarettes at the rate of 5 mills per 
15cigarette sold or
otherwise disposed of in the course of such 
16business in this State.
On and after the effective date of this 
17amendatory Act of 1993, in addition
to any other tax imposed by 
18this Act, a tax is imposed upon any person engaged
in business 
19as a retailer of cigarettes at the rate of 7 mills per 
20cigarette
sold or otherwise disposed of in the course of such 
21business in this State.
On and after December 15, 1997, in 
22addition
to any other tax imposed by this Act, a tax is imposed 
23upon any person engaged
in business as a retailer of cigarettes 
24at the rate of 7 mills per cigarette
sold or otherwise disposed 
25of in the course of such business of this State.
All of the 
26moneys received by the Department of Revenue pursuant to this 
 
 
10100SB0690ham002- 88 -LRB101 04451 SMS 61506 a


1Act
and the Cigarette Use Tax Act from the additional taxes 
2imposed by this
amendatory Act of 1997, shall be paid each 
3month into the Common School Fund.
On and after July 1, 2002, 
4in addition to any other tax imposed by this Act,
a tax is 
5imposed upon any person engaged in business as a retailer of

6cigarettes at the rate of 20.0 mills per cigarette sold or 
7otherwise disposed
of
in the course of such business in this 
8State.
Beginning on June 24, 2012, in addition to any other tax 
9imposed by this Act, a tax is imposed upon any person engaged 
10in business as a retailer of cigarettes at the rate of 50 mills 
11per cigarette sold or otherwise disposed of in the course of 
12such business in this State. All moneys received by the 
13Department of Revenue under this Act and the Cigarette Use Tax 
14Act from the additional taxes imposed by this amendatory Act of 
15the 97th General Assembly shall be paid each month into the 
16Healthcare Provider Relief Fund.
17 (b) The payment of such taxes shall be evidenced by a stamp 
18affixed to
each original package of cigarettes, or an 
19authorized substitute for such stamp
imprinted on each original 
20package of such cigarettes underneath the sealed
transparent 
21outside wrapper of such original package, as hereinafter 
22provided.
However, such taxes are not imposed upon any activity 
23in such business in
interstate commerce or otherwise, which 
24activity may not under
the Constitution and statutes of the 
25United States be made the subject of
taxation by this State.

26 Beginning on the effective date of this amendatory Act of 
 
 
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1the 92nd General
Assembly and through June 30, 2006,
all of the 
2moneys received by the Department of Revenue pursuant to this 
3Act
and the Cigarette Use Tax Act, other than the moneys that 
4are dedicated to the Common
School Fund, shall be distributed 
5each month as follows: first, there shall be
paid into the 
6General Revenue Fund an amount which, when added to the amount

7paid into the Common School Fund for that month, equals 
8$33,300,000, except that in the month of August of 2004, this 
9amount shall equal $83,300,000; then, from
the moneys 
10remaining, if any amounts required to be paid into the General

11Revenue Fund in previous months remain unpaid, those amounts 
12shall be paid into
the General Revenue Fund;
then, beginning on 
13April 1, 2003, from the moneys remaining, $5,000,000 per
month 
14shall be paid into the School Infrastructure Fund; then, if any 
15amounts
required to be paid into the School Infrastructure Fund 
16in previous months
remain unpaid, those amounts shall be paid 
17into the School Infrastructure
Fund;
then the moneys remaining, 
18if any, shall be paid into the Long-Term Care
Provider Fund.
To 
19the extent that more than $25,000,000 has been paid into the 
20General
Revenue Fund and Common School Fund per month for the 
21period of July 1, 1993
through the effective date of this 
22amendatory Act of 1994 from combined
receipts
of the Cigarette 
23Tax Act and the Cigarette Use Tax Act, notwithstanding the

24distribution provided in this Section, the Department of 
25Revenue is hereby
directed to adjust the distribution provided 
26in this Section to increase the
next monthly payments to the 
 
 
10100SB0690ham002- 90 -LRB101 04451 SMS 61506 a


1Long Term Care Provider Fund by the amount paid to
the General 
2Revenue Fund and Common School Fund in excess of $25,000,000 
3per
month and to decrease the next monthly payments to the 
4General Revenue Fund and
Common School Fund by that same excess 
5amount.

6 Beginning on July 1, 2006, all of the moneys received by 
7the Department of Revenue pursuant to this Act and the 
8Cigarette Use Tax Act, other than the moneys that are dedicated 
9to the Common School Fund and, beginning on the effective date 
10of this amendatory Act of the 97th General Assembly, other than 
11the moneys from the additional taxes imposed by this amendatory 
12Act of the 97th General Assembly that must be paid each month 
13into the Healthcare Provider Relief Fund, and other than the 
14moneys from the additional taxes imposed by this amendatory Act 
15of the 101st General Assembly that must be paid each month 
16under subsection (c), shall be distributed each month as 
17follows: first, there shall be paid into the General Revenue 
18Fund an amount that, when added to the amount paid into the 
19Common School Fund for that month, equals $29,200,000; then, 
20from the moneys remaining, if any amounts required to be paid 
21into the General Revenue Fund in previous months remain unpaid, 
22those amounts shall be paid into the General Revenue Fund; then 
23from the moneys remaining, $5,000,000 per month shall be paid 
24into the School Infrastructure Fund; then, if any amounts 
25required to be paid into the School Infrastructure Fund in 
26previous months remain unpaid, those amounts shall be paid into 
 
 
10100SB0690ham002- 91 -LRB101 04451 SMS 61506 a


1the School Infrastructure Fund; then the moneys remaining, if 
2any, shall be paid into the Long-Term Care Provider Fund.

3 (c) Beginning on July 1, 2019, all of the moneys from the 
4additional taxes imposed by this amendatory Act of the 101st 
5General Assembly received by the Department of Revenue pursuant 
6to this Act and the Cigarette Use Tax Act shall be distributed 
7each month into the Capital Projects Fund. 
8 (d) Moneys collected from the tax imposed on little cigars 
9under Section 10-10 of the Tobacco Products Tax Act of 1995 
10shall be included with the moneys collected under the Cigarette 
11Tax Act and the Cigarette Use Tax Act when making distributions 
12to the Common School Fund, the Healthcare Provider Relief Fund, 
13the General Revenue Fund, the School Infrastructure Fund, and 
14the Long-Term Care Provider Fund under this Section. 
15 (e) If the When any tax imposed herein terminates or has 
16terminated, distributors
who have bought stamps while such tax 
17was in effect and who therefore paid
such tax, but who can 
18show, to the Department's satisfaction, that they
sold the 
19cigarettes to which they affixed such stamps after such tax had

20terminated and did not recover the tax or its equivalent from 
21purchasers,
shall be allowed by the Department to take credit 
22for such absorbed tax
against subsequent tax stamp purchases 
23from the Department by such
distributor.

24 (f) The impact of the tax levied by this Act is imposed 
25upon the retailer
and shall be prepaid or pre-collected by the 
26distributor for the purpose of
convenience and facility only, 
 
 
10100SB0690ham002- 92 -LRB101 04451 SMS 61506 a


1and the amount of the tax shall be added to
the price of the 
2cigarettes sold by such distributor. Collection of the tax

3shall be evidenced by a stamp or stamps affixed to each 
4original package of
cigarettes, as hereinafter provided. Any 
5distributor who purchases stamps may credit any excess payments 
6verified by the Department against amounts subsequently due for 
7the purchase of additional stamps, until such time as no excess 
8payment remains. 

9 (g) Each distributor shall collect the tax from the 
10retailer at or before
the time of the sale, shall affix the 
11stamps as hereinafter required, and
shall remit the tax 
12collected from retailers to the Department, as
hereinafter 
13provided. Any distributor who fails to properly collect and pay

14the tax imposed by this Act shall be liable for the tax. Any 
15distributor having
cigarettes to which stamps have been affixed 
16in his possession for sale on the
effective date of this 
17amendatory Act of 1989 shall not be required to pay the

18additional tax imposed by this amendatory Act of 1989 on such 
19stamped
cigarettes. Any distributor having cigarettes to which 
20stamps have been affixed
in his or her possession for sale at 
2112:01 a.m. on the effective date of this
amendatory Act of 
221993, is required to pay the additional tax imposed by this

23amendatory Act of 1993 on such stamped cigarettes. This 
24payment, less the
discount provided in subsection (b), shall be 
25due when the distributor first
makes a purchase of cigarette 
26tax stamps after the effective date of this
amendatory Act of 
 
 
10100SB0690ham002- 93 -LRB101 04451 SMS 61506 a


11993, or on the first due date of a return under this Act
after 
2the effective date of this amendatory Act of 1993, whichever 
3occurs
first. Any distributor having cigarettes to which stamps 
4have been affixed
in his possession for sale on December 15, 
51997
shall not be required to pay the additional tax imposed by 
6this amendatory Act
of 1997 on such stamped cigarettes.

7 Any distributor having cigarettes to which stamps have been 
8affixed in his
or her
possession for sale on July 1, 2002 shall 
9not be required to pay the additional
tax imposed by this 
10amendatory Act of the 92nd General Assembly on those
stamped

11cigarettes.

12 (h) Any distributor having cigarettes in his or her 
13possession on July 1, 2019 to which tax stamps have been 
14affixed, and any distributor having stamps in his or her 
15possession on July 1, 2019 that have not been affixed to 
16packages of cigarettes before July 1, 2019, is required to pay 
17the additional tax that begins on July 1, 2019 imposed by this 
18amendatory Act of the 101st General Assembly to the extent that 
19the volume of affixed and unaffixed stamps in the distributor's 
20possession on July 1, 2019 exceeds the average monthly volume 
21of cigarette stamps purchased by the distributor in calendar 
22year 2018. This payment, less the discount provided in 
23subsection (l), is due when the distributor first makes a 
24purchase of cigarette stamps on or after July 1, 2019 or on the 
25first due date of a return under this Act occurring on or after 
26July 1, 2019, whichever occurs first. Those distributors may 
 
 
10100SB0690ham002- 94 -LRB101 04451 SMS 61506 a


1elect to pay the additional tax on packages of cigarettes to 
2which stamps have been affixed and on any stamps in the 
3distributor's possession that have not been affixed to packages 
4of cigarettes in their possession on July 1, 2019 over a period 
5not to exceed 12 months from the due date of the additional tax 
6by notifying the Department in writing. The first payment for 
7distributors making such election is due when the distributor 
8first makes a purchase of cigarette tax stamps on or after July 
91, 2019 or on the first due date of a return under this Act 
10occurring on or after July 1, 2019, whichever occurs first. 
11Distributors making such an election are not entitled to take 
12the discount provided in subsection (l) on such payments. 
13 (i) Any retailer having cigarettes in its his or her 
14possession on July 1, 2019 June 24, 2012 to which tax stamps 
15have been affixed is not required to pay the additional tax 
16that begins on July 1, 2019 June 24, 2012 imposed by this 
17amendatory Act of the 101st General Assembly this amendatory 
18Act of the 97th General Assembly on those stamped cigarettes. 
19Any distributor having cigarettes in his or her possession on 
20June 24, 2012 to which tax stamps have been affixed, and any 
21distributor having stamps in his or her possession on June 24, 
222012 that have not been affixed to packages of cigarettes 
23before June 24, 2012, is required to pay the additional tax 
24that begins on June 24, 2012 imposed by this amendatory Act of 
25the 97th General Assembly to the extent the calendar year 2012 
26average monthly volume of cigarette stamps in the distributor's 
 
 
10100SB0690ham002- 95 -LRB101 04451 SMS 61506 a


1possession exceeds the average monthly volume of cigarette 
2stamps purchased by the distributor in calendar year 2011. This 
3payment, less the discount provided in subsection (b), is due 
4when the distributor first makes a purchase of cigarette stamps 
5on or after June 24, 2012 or on the first due date of a return 
6under this Act occurring on or after June 24, 2012, whichever 
7occurs first. Those distributors may elect to pay the 
8additional tax on packages of cigarettes to which stamps have 
9been affixed and on any stamps in the distributor's possession 
10that have not been affixed to packages of cigarettes over a 
11period not to exceed 12 months from the due date of the 
12additional tax by notifying the Department in writing. The 
13first payment for distributors making such election is due when 
14the distributor first makes a purchase of cigarette tax stamps 
15on or after June 24, 2012 or on the first due date of a return 
16under this Act occurring on or after June 24, 2012, whichever 
17occurs first. Distributors making such an election are not 
18entitled to take the discount provided in subsection (b) on 
19such payments. 
20 (j) Distributors making sales of cigarettes to secondary 
21distributors shall add the amount of the tax to the price of 
22the cigarettes sold by the distributors. Secondary 
23distributors making sales of cigarettes to retailers shall 
24include the amount of the tax in the price of the cigarettes 
25sold to retailers. The amount of tax shall not be less than the 
26amount of taxes imposed by the State and all local 
 
 
10100SB0690ham002- 96 -LRB101 04451 SMS 61506 a


1jurisdictions. The amount of local taxes shall be calculated 
2based on the location of the retailer's place of business shown 
3on the retailer's certificate of registration or 
4sub-registration issued to the retailer pursuant to Section 2a 
5of the Retailers' Occupation Tax Act. The original packages of 
6cigarettes sold to the retailer shall bear all the required 
7stamps, or other indicia, for the taxes included in the price 
8of cigarettes. 
9 (k) The amount of the Cigarette Tax imposed by this Act 
10shall be separately
stated, apart from the price of the goods, 
11by distributors, manufacturer representatives, secondary 
12distributors, and
retailers, in all bills and sales invoices.

13 (l) (b) The distributor shall be required to collect the 
14tax taxes provided
under paragraph (a) hereof, and, to cover 
15the costs of such collection,
shall be allowed a discount 
16during any year commencing July 1st and ending
the following 
17June 30th in accordance with the schedule set out
hereinbelow, 
18which discount shall be allowed at the time of purchase of the

19stamps when purchase is required by this Act, or at the time 
20when the tax
is remitted to the Department without the purchase 
21of stamps from the
Department when that method of paying the 
22tax is required or authorized by
this Act. Prior to December 1, 
231985, a discount equal to 1 2/3% of
the amount of the tax up to 
24and including the first $700,000 paid hereunder by
such 
25distributor to the Department during any such year; 1 1/3% of 
26the next
$700,000 of tax or any part thereof, paid hereunder by 
 
 
10100SB0690ham002- 97 -LRB101 04451 SMS 61506 a


1such distributor to the
Department during any such year; 1% of 
2the next $700,000 of tax, or any part
thereof, paid hereunder 
3by such distributor to the Department during any such
year, and 
42/3 of 1% of the amount of any additional tax paid hereunder by 
5such
distributor to the Department during any such year shall 
6apply. 
7 On and after
December 1, 1985, a discount equal to 1.75% of 
8the amount of the tax payable
under this Act up to and 
9including the first $3,000,000 paid hereunder by such

10distributor to the Department during any such year and 1.5% of 
11the amount of
any additional tax paid hereunder by such 
12distributor to the Department during
any such year shall apply.

13 Two or more distributors that use a common means of 
14affixing revenue tax
stamps or that are owned or controlled by 
15the same interests shall be
treated as a single distributor for 
16the purpose of computing the discount.

17 (m) (c) The taxes herein imposed are in addition to all 
18other occupation or
privilege taxes imposed by the State of 
19Illinois, or by any political
subdivision thereof, or by any 
20municipal corporation.

21(Source: P.A. 100-1171, eff. 1-4-19.)


22 (35 ILCS 130/29 rep.)
23 Section 15-40. The Cigarette Tax Act is amended by 
24repealing Section 29.

 
 
10100SB0690ham002- 98 -LRB101 04451 SMS 61506 a


1 Section 15-45. The Cigarette Use Tax Act is amended by 
2changing Sections 2 and 35 as follows:




3 (35 ILCS 135/2) (from Ch. 120, par. 453.32)



4 Sec. 2. 
Beginning on July 1, 2019, in place of the 
5aggregate tax rate of 99 mills previously imposed by this Act, 
6a tax is imposed upon the privilege of using cigarettes in this 
7State at the rate of 149 mills per cigarette so used. A tax is 
8imposed upon the privilege of using cigarettes in this
State, 
9at the rate of 6 mills per cigarette so used. On and after

10December 1, 1985, in addition to any other tax imposed by this 
11Act, a tax
is imposed upon the privilege of using cigarettes in 
12this State at a rate
of 4 mills per cigarette so used. On and 
13after the effective date of this
amendatory Act of 1989, in 
14addition to any other tax imposed by this Act, a
tax is imposed 
15upon the privilege of using cigarettes in this State at the

16rate of 5 mills per cigarette so used. On and after the 
17effective date of this
amendatory Act of 1993, in addition to 
18any other tax imposed by this Act, a tax
is imposed upon the 
19privilege of using cigarettes in this State at a rate of 7

20mills per cigarette so used. On and after December 15,
1997, in 
21addition to any other tax imposed by this Act, a tax
is imposed 
22upon the privilege of using cigarettes in this State at a rate 
23of
7 mills per cigarette so used.
On and after July 1, 2002, in 
24addition to any other tax imposed by
this Act, a tax is imposed

25upon the privilege of using cigarettes in this State at a rate 
 
 
10100SB0690ham002- 99 -LRB101 04451 SMS 61506 a


1of 20.0 mills
per cigarette so used. Beginning on June 24, 
22012, in addition to any other tax imposed by this Act, a tax 
3is imposed upon the privilege of using cigarettes in this State 
4at a rate of 50 mills per cigarette so used.
The tax taxes 
5herein imposed shall be in
addition to
all other occupation or 
6privilege taxes imposed by the State of Illinois or by
any 
7political subdivision thereof or by any municipal corporation.

8 If the When any tax imposed herein terminates or has 
9terminated, distributors
who have bought stamps while such tax 
10was in effect and who therefore paid
such tax, but who can 
11show, to the Department's satisfaction, that they
sold the 
12cigarettes to which they affixed such stamps after such tax had

13terminated and did not recover the tax or its equivalent from 
14purchasers,
shall be allowed by the Department to take credit 
15for such absorbed tax
against subsequent tax stamp purchases 
16from the Department by such
distributors.

17 When the word "tax" is used in this Act, it shall include 
18any tax or tax
rate imposed by this Act and shall mean the 
19singular of "tax" or the plural
"taxes" as the context may 
20require.

21 Any retailer having cigarettes in its possession on July 1, 
222019 to which tax stamps have been affixed is not required to 
23pay the additional tax that begins on July 1, 2019 imposed by 
24this amendatory Act of the 101st General Assembly on those 
25stamped cigarettes. Any distributor having cigarettes in his or 
26her possession on July 1, 2019 to which tax stamps have been 
 
 
10100SB0690ham002- 100 -LRB101 04451 SMS 61506 a


1affixed, and any distributor having stamps in his or her 
2possession on July 1, 2019 that have not been affixed to 
3packages of cigarettes before July 1, 2019, is required to pay 
4the additional tax that begins on July 1, 2019 imposed by this 
5amendatory Act of the 101st General Assembly to the extent that 
6the volume of affixed and unaffixed stamps in the distributor's 
7possession on July 1, 2019 exceeds the average monthly volume 
8of cigarette stamps purchased by the distributor in calendar 
9year 2018. This payment, less the discount provided in Section 
103, is due when the distributor first makes a purchase of 
11cigarette stamps on or after July 1, 2019 or on the first due 
12date of a return under this Act occurring on or after July 1, 
132019, whichever occurs first. Those distributors may elect to 
14pay the additional tax on packages of cigarettes to which 
15stamps have been affixed and on any stamps in the distributor's 
16possession that have not been affixed to packages of cigarettes 
17in their possession on July 1, 2019 over a period not to exceed 
1812 months from the due date of the additional tax by notifying 
19the Department in writing. The first payment for distributors 
20making such election is due when the distributor first makes a 
21purchase of cigarette tax stamps on or after July 1, 2019 or on 
22the first due date of a return under this Act occurring on or 
23after July 1, 2019, whichever occurs first. Distributors making 
24such an election are not entitled to take the discount provided 
25in Section 3 on such payments. 
26 Any distributor having cigarettes to which stamps have been 
 
 
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1affixed in
his possession for sale on the effective date of 
2this amendatory Act of
1989 shall not be required to pay the 
3additional tax imposed by this
amendatory Act of 1989 on such 
4stamped cigarettes. Any distributor having
cigarettes to which 
5stamps have been affixed in his or her possession for sale
at 
612:01 a.m. on the effective date of this amendatory Act of 
71993, is required
to pay the additional tax imposed by this 
8amendatory Act of 1993 on such
stamped cigarettes. This payment 
9shall be due when the distributor first makes
a purchase of 
10cigarette tax stamps after the effective date of this 
11amendatory
Act of 1993, or on the first due date of a return 
12under this Act after the
effective date of this amendatory Act 
13of 1993, whichever occurs first. Once a
distributor tenders 
14payment of the additional tax to the Department, the

15distributor may purchase stamps from the Department.
Any 
16distributor having cigarettes to which stamps have been affixed

17in his possession for sale on December 15, 1997
shall not be 
18required to pay the additional tax imposed by this amendatory 
19Act
of 1997 on such stamped cigarettes.

20 Any distributor having cigarettes to which stamps have been 
21affixed in his
or her possession for sale on July 1, 2002 shall 
22not be required to pay the
additional
tax imposed by this 
23amendatory Act of the 92nd General Assembly on those
stamped

24cigarettes.

25 Any retailer having cigarettes in his or her possession on 
26June 24, 2012 to which tax stamps have been affixed is not 
 
 
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1required to pay the additional tax that begins on June 24, 2012 
2imposed by this amendatory Act of the 97th General Assembly on 
3those stamped cigarettes. Any distributor having cigarettes in 
4his or her possession on June 24, 2012 to which tax stamps have 
5been affixed, and any distributor having stamps in his or her 
6possession on June 24, 2012 that have not been affixed to 
7packages of cigarettes before June 24, 2012, is required to pay 
8the additional tax that begins on June 24, 2012 imposed by this 
9amendatory Act of the 97th General Assembly to the extent the 
10calendar year 2012 average monthly volume of cigarette stamps 
11in the distributor's possession exceeds the average monthly 
12volume of cigarette stamps purchased by the distributor in 
13calendar year 2011. This payment, less the discount provided in 
14Section 3, is due when the distributor first makes a purchase 
15of cigarette stamps on or after June 24, 2012 or on the first 
16due date of a return under this Act occurring on or after June 
1724, 2012, whichever occurs first. Those distributors may elect 
18to pay the additional tax on packages of cigarettes to which 
19stamps have been affixed and on any stamps in the distributor's 
20possession that have not been affixed to packages of cigarettes 
21over a period not to exceed 12 months from the due date of the 
22additional tax by notifying the Department in writing. The 
23first payment for distributors making such election is due when 
24the distributor first makes a purchase of cigarette tax stamps 
25on or after June 24, 2012 or on the first due date of a return 
26under this Act occurring on or after June 24, 2012, whichever 
 
 
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1occurs first. Distributors making such an election are not 
2entitled to take the discount provided in Section 3 on such 
3payments. 
4(Source: P.A. 97-688, eff. 6-14-12.)





5 (35 ILCS 135/35) (from Ch. 120, par. 453.65)



6 Sec. 35. Distribution of receipts. All moneys received by 
7the Department under this Act shall be distributed as
provided 
8in subsection (a) of Section 2 of the Cigarette Tax Act.

9(Source: P.A. 88-535.)


10 Section 15-50. The Tobacco Products Tax Act of 1995 is 
11amended by changing Section 10-10 as follows:




12 (35 ILCS 143/10-10)



13 Sec. 10-10. Tax imposed. 
14 (a) Except as otherwise provided in this Section with 
15respect to little cigars, on the first day of the third month 
16after the
month in which this Act becomes law, a tax is imposed 
17on any person engaged in
business as a distributor of tobacco 
18products, as defined in Section 10-5,
at the rate of (i) 18% of 
19the wholesale price of tobacco products sold or otherwise

20disposed of to retailers or consumers located in this State 
21prior to July 1, 2012 and (ii) 36% of the wholesale price of 
22tobacco products sold or otherwise
disposed of to retailers or 
23consumers located in this State beginning on July 1, 2012; 
 
 
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1except that, beginning on January 1, 2013, the tax on moist 
2snuff shall be imposed at a rate of $0.30 per ounce, and a 
3proportionate tax at the like rate on all fractional parts of 
4an ounce, sold or otherwise
disposed of to retailers or 
5consumers located in this State. The tax is in
addition to all 
6other
occupation or privilege taxes imposed by the State of 
7Illinois, by any
political subdivision thereof, or by any 
8municipal corporation. However, the
tax is not imposed upon any 
9activity in that business in interstate commerce or
otherwise, 
10to the extent to which that activity may not, under the 
11Constitution
and Statutes of the United States, be made the 
12subject of taxation by this
State, and except that, beginning 
13July 1, 2013, the tax on little cigars shall be imposed at the 
14same rate, and the proceeds shall be distributed in the same 
15manner, as the tax imposed on cigarettes under the Cigarette 
16Tax Act. The tax is also not imposed on sales made to the 
17United States or any
entity thereof.

18 (b) Notwithstanding subsection (a) of this Section, 
19stamping distributors of packages of little cigars containing 
2020 or 25 little cigars sold or otherwise disposed of in this 
21State shall remit the tax by purchasing tax stamps from the 
22Department and affixing them to packages of little cigars in 
23the same manner as stamps are purchased and affixed to 
24cigarettes under the Cigarette Tax Act, unless the stamping 
25distributor sells or otherwise disposes of those packages of 
26little cigars to another stamping distributor. Only persons 
 
 
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1meeting the definition of "stamping distributor" contained in 
2Section 10-5 of this Act may affix stamps to packages of little 
3cigars containing 20 or 25 little cigars. Stamping distributors 
4may not sell or dispose of little cigars at retail to consumers 
5or users at locations where stamping distributors affix stamps 
6to packages of little cigars containing 20 or 25 little cigars. 
7 (c) The impact of the tax levied by this Act is imposed 
8upon distributors engaged in the business of selling tobacco 
9products to retailers or consumers in this State. Whenever a 
10stamping distributor brings or causes to be brought into this 
11State from without this State, or purchases from without or 
12within this State, any packages of little cigars containing 20 
13or 25 little cigars upon which there are no tax stamps affixed 
14as required by this Act, for purposes of resale or disposal in 
15this State to a person not a stamping distributor, then such 
16stamping distributor shall pay the tax to the Department and 
17add the amount of the tax to the price of such packages sold by 
18such stamping distributor. Payment of the tax shall be 
19evidenced by a stamp or stamps affixed to each package of 
20little cigars containing 20 or 25 little cigars. 
21 Stamping distributors paying the tax to the Department on 
22packages of little cigars containing 20 or 25 little cigars 
23sold to other distributors, wholesalers or retailers shall add 
24the amount of the tax to the price of the packages of little 
25cigars containing 20 or 25 little cigars sold by such stamping 
26distributors. 
 
 
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1 (d) Beginning on January 1, 2013, the tax rate imposed per 
2ounce of moist snuff may not exceed 15% of the tax imposed upon 
3a package of 20 cigarettes pursuant to the Cigarette Tax Act. 
4 (e) All moneys received by the Department under this Act 
5from sales occurring prior to July 1, 2012 shall be paid into

6the Long-Term Care Provider Fund of the State Treasury. Of the 
7moneys received by the Department from sales occurring on or 
8after July 1, 2012, except for moneys received from the tax 
9imposed on the sale of little cigars, 50% shall be paid into 
10the Long-Term Care Provider Fund and 50% shall be paid into the 
11Healthcare Provider Relief Fund. Beginning July 1, 2013, all 
12moneys received by the Department under this Act from the tax 
13imposed on little cigars shall be distributed as provided in 
14subsection (a) of Section 2 of the Cigarette Tax Act. 

15(Source: P.A. 97-688, eff. 6-14-12; 98-273, eff. 8-9-13.)


16 Section 15-55. The Property Tax Code is amended by changing 
17Section 31-10 as follows:

18 (35 ILCS 200/31-10)

19 Sec. 31-10. Imposition of tax.  A tax is imposed on the 
20privilege of
transferring title to real estate located in 
21Illinois, on the privilege of transferring a beneficial 
22interest in
real
property located in Illinois,
and on the 
23privilege of transferring a controlling interest in a real 
24estate
entity owning property located in Illinois,
at the rate 
 
 
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1of 50¢ for each $500 of
value or fraction of $500 stated in the 
2declaration required by Section 31-25. On and after July 1, 
32019, the rate of tax imposed is increased to $1.50 for each 
4$500 of value or fraction of $500 stated in such declaration if 
5the transaction involves nonresidential real estate.
If, 
6however, the transferring document states that the real estate, 
7beneficial interest, or
controlling interest
is
transferred 
8subject to a mortgage, the amount of the mortgage remaining

9outstanding at the time of transfer shall not be included in 
10the basis of
computing the tax.
The tax is due if the transfer 
11is made
by one or more related transactions or involves one or 
12more persons or entities
and whether or
not a document is 
13recorded.


14(Source: P.A. 93-657, eff. 6-1-04; 93-1099, eff. 6-1-05.)


15 Section 15-80. The Motor Vehicle Retail Installment Sales 
16Act is amended by changing Section 11.1 as follows:




17 (815 ILCS 375/11.1) (from Ch. 121 1/2, par. 571.1)



18 Sec. 11.1.  
19 (a) A seller in a retail installment contract may add a 
20"documentary
fee" for processing documents and performing 
21services related to closing of a
sale. The maximum amount that 
22may be charged by a seller for a documentary fee
is the base 
23documentary fee beginning January 1, 2008 until January 1, 
242020, of $150, which shall be
subject to an annual rate 
 
 
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1adjustment equal to the percentage of change in the
Bureau of 
2Labor Statistics Consumer Price Index. Every retail 
3installment
contract under this Act shall contain or be 
4accompanied by a notice containing
the following information:

5 "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. 
6A
DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO 
7BUYERS FOR
HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED 
8TO CLOSING OF A SALE.
THE BASE DOCUMENTARY FEE BEGINNING 
9JANUARY 1, 2008, WAS $150. THE MAXIMUM
AMOUNT THAT MAY BE 
10CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE
OF 
11$150, WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL 
12TO THE
PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS 
13CONSUMER PRICE INDEX.
THIS NOTICE IS REQUIRED BY LAW."

14 (b) A seller in a retail installment contract may add a 
15"documentary
fee" for processing documents and performing 
16services related to closing of a
sale. The maximum amount that 
17may be charged by a seller for a documentary fee
is the base 
18documentary fee beginning January 1, 2020, of $300, which shall 
19be
subject to an annual rate adjustment equal to the percentage 
20of change in the
Bureau of Labor Statistics Consumer Price 
21Index. Every retail installment
contract under this Act shall 
22contain or be accompanied by a notice containing
the following 
23information:
24 "DOCUMENTARY FEE. A DOCUMENTARY FEE IS NOT AN OFFICIAL FEE. 
25A
DOCUMENTARY FEE IS NOT REQUIRED BY LAW, BUT MAY BE CHARGED TO 
26BUYERS FOR
HANDLING DOCUMENTS AND PERFORMING SERVICES RELATED 
 
 
10100SB0690ham002- 109 -LRB101 04451 SMS 61506 a


1TO CLOSING OF A SALE.
THE BASE DOCUMENTARY FEE BEGINNING 
2JANUARY 1, 2020, WAS $300. THE MAXIMUM
AMOUNT THAT MAY BE 
3CHARGED FOR A DOCUMENTARY FEE IS THE BASE DOCUMENTARY FEE
OF 
4$300, WHICH SHALL BE SUBJECT TO AN ANNUAL RATE ADJUSTMENT EQUAL 
5TO THE
PERCENTAGE OF CHANGE IN THE BUREAU OF LABOR STATISTICS 
6CONSUMER PRICE INDEX.
THIS NOTICE IS REQUIRED BY LAW." 
7(Source: P.A. 95-280, eff. 1-1-08.)


8
Article 20.  Illinois Works Jobs Program Act


9 Section 20-1. Short title. This Article may be cited as the 
10Illinois Works Jobs Program Act. References in this Article to 
11"this Act" mean
this Article.

12 Section 20-5. Findings. It is in the public policy interest 
13of the State to ensure that all Illinois residents have access 
14to State capital projects and careers in the construction 
15industry and building trades, including those who have been 
16historically underrepresented in those trades. To ensure that 
17those interests are met, the General Assembly hereby creates 
18the Illinois Works Preapprenticeship Program and the Illinois 
19Works Apprenticeship Initiative. 

20 Section 20-10. Definitions. 
21 "Apprentice" means a participant in an apprenticeship 
22program approved by and registered with the United States 
 
 
10100SB0690ham002- 110 -LRB101 04451 SMS 61506 a


1Department of Labor's Bureau of Apprenticeship and Training. 
2 "Apprenticeship program" means an apprenticeship and 
3training program approved by and registered with the United 
4States Department of Labor's Bureau of Apprenticeship and 
5Training. 
6 "Bid credit" means a virtual dollar for a contractor or 
7subcontractor to use toward future bids for public works 
8contracts. 
9 "Community-based organization" means a nonprofit 
10organization selected by the Department to participate in the 
11Illinois Works Preapprenticeship Program. To qualify as a 
12"community-based organization", the organization must 
13demonstrate the following: 
14  (1) the ability to effectively serve diverse and 
15 underrepresented populations, including by providing 
16 employment services to such populations;
17  (2) knowledge of the construction and building trades;
18  (3) the ability to recruit, prescreen, and provide 
19 preapprenticeship training to prepare workers for 
20 employment in the construction and building trades; and
21  (4) a plan to provide the following:
22   (A) preparatory classes;
23   (B) workplace readiness skills, such as resume 
24 preparation and interviewing techniques; 
25   (C) strategies for overcoming barriers to entry 
26 and completion of an apprenticeship program; and
 
 
10100SB0690ham002- 111 -LRB101 04451 SMS 61506 a


1   (D) any prerequisites for acceptance into an 
2 apprenticeship program. 
3 "Contractor" means a person, corporation, partnership, 
4limited liability company, or joint venture entering into a 
5contract with the State or any State agency to construct a 
6public work.
7 "Department" means the Department of Commerce and Economic 
8Opportunity.
9 "Labor hours" means the total hours for workers who are 
10receiving an hourly wage and who are directly employed for the 
11public works project. "Labor hours" includes hours performed by 
12workers employed by the contractor and subcontractors on the 
13public works project. "Labor hours" does not include hours 
14worked by the forepersons, superintendents, owners, and 
15workers who are not subject to prevailing wage requirements. 
16 "Minorities" means minority persons as defined in the 
17Business Enterprise for Minorities, Women, and Persons with 
18Disabilities Act.
19 "Public works" means all projects that constitute public 
20works under the Prevailing Wage Act.
21 "Subcontractor" means a person, corporation, partnership, 
22limited liability company, or joint venture that has contracted 
23with the contractor to perform all or part of the work to 
24construct a public work by a contractor. 
25 "Underrepresented populations" means populations 
26identified by the Department that historically have had 
 
 
10100SB0690ham002- 112 -LRB101 04451 SMS 61506 a


1barriers to entry or advancement in the workforce. 
2"Underrepresented populations" includes, but is not limited 
3to, minorities, women, and veterans.

4 Section 20-15. Illinois Works Preapprenticeship Program; 
5Illinois Works Bid Credit Program. 
6 (a) The Illinois Works Preapprenticeship Program is 
7established and shall be administered by the Department. The 
8goal of the Illinois Works Preapprenticeship Program is to 
9create a network of community-based organizations throughout 
10the State that will recruit, prescreen, and provide 
11preapprenticeship skills training to create a qualified, 
12diverse pipeline of workers who are prepared for careers in the 
13construction and building trades. Upon completion of the 
14Illinois Works Preapprenticeship Program, the candidates will 
15be skilled and work-ready. 
16 (b) There is created the Illinois Works Fund, a special 
17fund in the State treasury. The Illinois Works Fund shall be 
18administered by the Department. The Illinois Works Fund shall 
19be used to provide funding for community-based organizations 
20throughout the State. In addition to any other transfers that 
21may be provided for by law, on and after July 1, 2019 and until 
22June 30, 2020, at the direction of the Director of the 
23Governor's Office of Management and Budget, the State 
24Comptroller shall direct and the State Treasurer shall transfer 
25amounts not exceeding a total of $25,000,000 from the Rebuild 
 
 
10100SB0690ham002- 113 -LRB101 04451 SMS 61506 a


1Illinois Projects Fund to the Illinois Works Fund.
2 (c) Each community-based organization that receives 
3funding from the Illinois Works Fund shall provide an annual 
4report to the Illinois Works Review Panel by April 1 of each 
5calendar year. The annual report shall include the following 
6information: 
7  (1) a description of the community-based 
8 organization's recruitment, screening, and training 
9 efforts; 
10  (2) the number of individuals who apply to, participate 
11 in, and complete the community-based organization's 
12 program, broken down by race, gender, age, and veteran 
13 status; and
14  (3) the number of the individuals referenced in item 
15 (2) of this subsection who are initially accepted and 
16 placed into apprenticeship programs in the construction 
17 and building trades. 
18 (d) The Department shall create and administer the Illinois 
19Works Bid Credit Program that shall provide economic 
20incentives, through bid credits, to encourage contractors and 
21subcontractors to provide contracting and employment 
22opportunities to historically underrepresented populations in 
23the construction industry. 
24 The Illinois Works Bid Credit Program shall allow 
25contractors and subcontractors to earn bid credits for use 
26toward future bids for public works projects in order to 
 
 
10100SB0690ham002- 114 -LRB101 04451 SMS 61506 a


1increase the chances that the contractor and the subcontractors 
2will be selected.
3 Contractors or subcontractors may be eligible for bid 
4credits for employing apprentices who have completed the 
5Illinois Works Preapprenticeship Program. Contractors or 
6subcontractors shall earn bid credits at a rate established by 
7the Department and published on the Department's website, 
8including any appropriate caps. 
9 The Illinois Works Credit Bank is hereby created and shall 
10be administered by the Department. The Illinois Works Credit 
11Bank shall track the bid credits. 
12 A contractor or subcontractor who has been awarded bid 
13credits under any other State program for employing apprentices 
14who have completed the Illinois Works Preapprenticeship 
15Program is not eligible to receive bid credits under the 
16Illinois Works Bid Credit Program relating to the same 
17contract.
18 The Department shall report to the Illinois Works Review 
19Panel the following: (i) the number of bid credits awarded by 
20the Department; (ii) the number of bid credits submitted by the 
21contractor or subcontractor to the agency administering the 
22public works contract; and (iii) the number of bid credits 
23accepted by the agency for such contract. Any agency that 
24awards bid credits pursuant to the Illinois Works Credit Bank 
25Program shall report to the Department the number of bid 
26credits it accepted for the public works contract.
 
 
10100SB0690ham002- 115 -LRB101 04451 SMS 61506 a


1 Upon a finding that a contractor or subcontractor has 
2reported falsified records to the Department in order to 
3fraudulently obtain bid credits, the Department shall 
4permanently bar the contractor or subcontractor from 
5participating in the Illinois Works Bid Credit Program and may 
6suspend the contractor or subcontractor from bidding on or 
7participating in any public works project. False or fraudulent 
8claims for payment relating to false bid credits may be subject 
9to damages and penalties under the Illinois False Claims Act or 
10other applicable law. 
11 (e) The Department shall adopt any rules deemed necessary 
12to implement this Section. 

13 Section 20-20. Illinois Works Apprenticeship Initiative. 
14 (a) The Illinois Works Apprenticeship Initiative is 
15established and shall be administered by the Department. 
16  (1) Subject to the exceptions set forth in subsection 
17 (b) of this Section, apprentices shall be utilized on all 
18 public works projects in accordance with this subsection 
19 (a). 
20  (2) For public works projects, the goal of the Illinois 
21 Works Apprenticeship Initiative is that apprentices will 
22 perform either 10% of the total labor hours actually worked 
23 in each prevailing wage classification or 10% of the 
24 estimated labor hours in each prevailing wage 
25 classification, whichever is less.
 
 
10100SB0690ham002- 116 -LRB101 04451 SMS 61506 a


1 (b) Before or during the term of a contract subject to this 
2Section, the Department may reduce or waive the goals set forth 
3in paragraph (2) of subsection (a). Prior to the Department 
4granting a request for a reduction or waiver, the Department 
5shall hold a public hearing and shall consult with the Business 
6Enterprise Council under the Business Enterprise for 
7Minorities, Women, and Persons with Disabilities Act and the 
8Chief Procurement Officer of the agency administering the 
9public works contract. The Department may grant a reduction or 
10waiver upon a determination that: 
11  (1) the contractor or subcontractor has demonstrated 
12 that insufficient apprentices are available; 
13  (2) the reasonable and necessary requirements of the 
14 contract do not allow the goal to be met;
15  (3) there is a disproportionately high ratio of 
16 material costs to labor hours that makes meeting the goal 
17 infeasible; or
18  (4) apprentice labor hour goals conflict with existing 
19 requirements, including federal requirements, in 
20 connection with the public work. 
21 (c) Contractors and subcontractors must submit a 
22certification to the Department and the agency that is 
23administering the contract demonstrating that the contractor 
24or subcontractor has either:
25  (1) met the apprentice labor hour goals set forth in 
26 paragraph (2) of subsection (a); or 
 
 
10100SB0690ham002- 117 -LRB101 04451 SMS 61506 a


1  (2) received a reduction or waiver pursuant to 
2 subsection (b). 
3 It shall be deemed to be a material breach of the contract 
4and entitle the State to declare a default, terminate the 
5contract, and exercise those remedies provided for in the 
6contract, at law, or in equity if the contractor or 
7subcontractor fails to submit the certification required in 
8this subsection or submits false or misleading information. 
9 (d) No later than one year after the effective date of this 
10Act, and by April 1 of every calendar year thereafter, the 
11Department of Labor shall submit a report to the Illinois Works 
12Review Panel regarding the use of apprentices under the 
13Illinois Works Apprenticeship Initiative for public works 
14projects. To the extent it is available, the report shall 
15include the following information: 
16  (1) the total number of labor hours on each project and 
17 the percentage of labor hours actually worked by 
18 apprentices on each public works project; 
19  (2) the number of apprentices used in each public works 
20 project, broken down by trade; and 
21  (3) the number and percentage of minorities, women, and 
22 veterans utilized as apprentices on each public works 
23 project. 
24 (e) The Department shall adopt any rules deemed necessary 
25to implement the Illinois Works Apprenticeship Initiative.
26 (f) The Illinois Works Apprenticeship Initiative shall not 
 
 
10100SB0690ham002- 118 -LRB101 04451 SMS 61506 a


1interfere with any contracts or program in existence on the 
2effective date of this Act. 

3 Section 20-25. The Illinois Works Review Panel. 
4 (a) The Illinois Works Review Panel is created and shall be 
5comprised of 11 members, each serving 3-year terms. The Speaker 
6of the House of Representatives and the President of the Senate 
7shall each appoint 2 members. The Minority Leader of the House 
8of Representatives and the Minority Leader of the Senate shall 
9each appoint one member. The Director of Commerce and Economic 
10Opportunity, or his or her designee, shall serve as a member. 
11The Governor shall appoint the following individuals to serve 
12as members: a representative from a contractor organization; a 
13representative from a labor organization; and 2 members of the 
14public with workforce development expertise, one of whom shall 
15be a representative of a nonprofit organization that addresses 
16workforce development. 
17 (b) The members of the Illinois Works Review Panel shall 
18make recommendations to the Department regarding 
19identification and evaluation of community-based 
20organizations. 
21 (c) The Illinois Works Review Panel shall meet, at least 
22quarterly, to review and evaluate (i) the Illinois Works 
23Preapprenticeship Program and the Illinois Works 
24Apprenticeship Initiative, (ii) ideas to diversify the 
25workforce in the construction industry in Illinois, and (iii) 
 
 
10100SB0690ham002- 119 -LRB101 04451 SMS 61506 a


1workforce demographic data collected by the Illinois 
2Department of Labor.
3 (d) All State contracts shall include a requirement that 
4the contractor and subcontractor shall, upon reasonable 
5notice, appear before and respond to requests for information 
6from the Illinois Works Review Panel. 
7 (e) By August 1, 2020, and every August 1 thereafter, the 
8Illinois Works Review Panel shall report to the General 
9Assembly on its evaluation of the Illinois Works 
10Preapprenticeship Program and the Illinois Works 
11Apprenticeship initiative, including any recommended 
12modifications.

13 Section 20-900. The State Finance Act is amended by adding 
14Section 5.895 as follows:

15 (30 ILCS 105/5.895 new)
16 Sec. 5.895. The Illinois Works Fund.

17 Section 20-905. The Illinois Procurement Code is amended by 
18changing Section 20-10 as follows:


19 (30 ILCS 500/20-10)

 
20 (Text of Section from P.A. 96-159, 96-588, 97-96, 97-895, 
2198-1076, 99-906 and 100-43)
22 Sec. 20-10. Competitive sealed bidding; reverse auction. 

 
 
10100SB0690ham002- 120 -LRB101 04451 SMS 61506 a


1 (a) Conditions for use. All contracts shall be awarded by

2competitive sealed bidding
except as otherwise provided in 
3Section 20-5.

4 (b) Invitation for bids. An invitation for bids shall be

5issued and shall include a
purchase description and the 
6material contractual terms and
conditions applicable to the

7procurement.

8 (c) Public notice. Public notice of the invitation for bids 
9shall be
published in the Illinois Procurement Bulletin at 
10least 14 calendar days before the date
set in the invitation 
11for the opening of bids.

12 (d) Bid opening. Bids shall be opened publicly or through 
13an electronic procurement system in the
presence of one or more 
14witnesses
at the time and place designated in the invitation 
15for bids. The
name of each bidder, including earned and applied 
16bid credit from the Illinois Works Jobs Program Act, the amount

17of each bid, and other relevant information as may be specified 
18by
rule shall be
recorded. After the award of the contract, the 
19winning bid and the
record of each unsuccessful bid shall be 
20open to
public inspection.

21 (e) Bid acceptance and bid evaluation. Bids shall be

22unconditionally accepted without
alteration or correction, 
23except as authorized in this Code. Bids
shall be evaluated 
24based on the
requirements set forth in the invitation for bids, 
25which may
include criteria to determine
acceptability such as 
26inspection, testing, quality, workmanship,
delivery, and 
 
 
10100SB0690ham002- 121 -LRB101 04451 SMS 61506 a


1suitability for a
particular purpose. Those criteria that will 
2affect the bid price and be considered in evaluation
for award, 
3such as discounts, transportation costs, and total or
life 
4cycle costs, shall be
objectively measurable. The invitation 
5for bids shall set forth
the evaluation criteria to be used.

6 (f) Correction or withdrawal of bids. Correction or

7withdrawal of inadvertently
erroneous bids before or after 
8award, or cancellation of awards of
contracts based on bid

9mistakes, shall be permitted in accordance with rules.
After 
10bid opening, no
changes in bid prices or other provisions of 
11bids prejudicial to
the interest of the State or fair

12competition shall be permitted. All decisions to permit the

13correction or withdrawal of bids
based on bid mistakes shall be 
14supported by written determination
made by a State purchasing 
15officer.

16 (g) Award. The contract shall be awarded with reasonable

17promptness by written notice
to the lowest responsible and 
18responsive bidder whose bid meets
the requirements and criteria

19set forth in the invitation for bids, except when a State 
20purchasing officer
determines it is not in the best interest of 
21the State and by written
explanation determines another bidder 
22shall receive the award. The explanation
shall appear in the 
23appropriate volume of the Illinois Procurement Bulletin. The 
24written explanation must include:

25  (1) a description of the agency's needs; 
26  (2) a determination that the anticipated cost will be 
 
 
10100SB0690ham002- 122 -LRB101 04451 SMS 61506 a


1 fair and reasonable;
2  (3) a listing of all responsible and responsive 
3 bidders; and
4  (4) the name of the bidder selected, the total contract 
5 price, and the reasons for selecting that bidder.
6 Each chief procurement officer may adopt guidelines to 
7implement the requirements of this subsection (g).
8 The written explanation shall be filed with the Legislative 
9Audit Commission and the Procurement Policy Board, and be made 
10available for inspection by the public, within 30 calendar days 
11after the agency's decision to award the contract.
12 (h) Multi-step sealed bidding. When it is considered

13impracticable to initially prepare
a purchase description to 
14support an award based on price, an
invitation for bids may be 
15issued
requesting the submission of unpriced offers to be 
16followed by an
invitation for bids limited to
those bidders 
17whose offers have been qualified under the criteria
set forth 
18in the first solicitation.

19 (i) Alternative procedures. Notwithstanding any other 
20provision of this Act to the contrary, the Director of the 
21Illinois Power Agency may create alternative bidding 
22procedures to be used in procuring professional services under 
23Section 1-56, subsections (a) and (c) of Section 1-75 and 
24subsection (d) of Section 1-78 of the Illinois Power Agency Act 
25and Section 16-111.5(c) of the Public Utilities Act and to 
26procure renewable energy resources under Section 1-56 of the 
 
 
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1Illinois Power Agency Act. These alternative procedures shall 
2be set forth together with the other criteria contained in the 
3invitation for bids, and shall appear in the appropriate volume 
4of the Illinois Procurement Bulletin.

5 (j) Reverse auction. Notwithstanding any other provision 
6of this Section and in accordance with rules adopted by the 
7chief procurement officer, that chief procurement officer may 
8procure supplies or services through a competitive electronic 
9auction bidding process after the chief procurement officer 
10determines that the use of such a process will be in the best 
11interest of the State. The chief procurement officer shall 
12publish that determination in his or her next volume of the 
13Illinois Procurement Bulletin.
14 An invitation for bids shall be issued and shall include 
15(i) a procurement description, (ii) all contractual terms, 
16whenever practical, and (iii) conditions applicable to the 
17procurement, including a notice that bids will be received in 
18an electronic auction manner.
19 Public notice of the invitation for bids shall be given in 
20the same manner as provided in subsection (c).
21 Bids shall be accepted electronically at the time and in 
22the manner designated in the invitation for bids. During the 
23auction, a bidder's price shall be disclosed to other bidders. 
24Bidders shall have the opportunity to reduce their bid prices 
25during the auction. At the conclusion of the auction, the 
26record of the bid prices received and the name of each bidder 
 
 
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1shall be open to public inspection.
2 After the auction period has terminated, withdrawal of bids 
3shall be permitted as provided in subsection (f).
4 The contract shall be awarded within 60 calendar days after 
5the auction by written notice to the lowest responsible bidder, 
6or all bids shall be rejected except as otherwise provided in 
7this Code. Extensions of the date for the award may be made by 
8mutual written consent of the State purchasing officer and the 
9lowest responsible bidder.
10 This subsection does not apply to (i) procurements of 
11professional and artistic services, (ii) telecommunications 
12services, communication services, and information services, 
13and (iii) contracts for construction projects, including 
14design professional services. 
15(Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17.)


16 (Text of Section from P.A. 96-159, 96-795, 97-96, 97-895, 
1798-1076, 99-906, and 100-43)

18 Sec. 20-10. Competitive sealed bidding; reverse auction. 

19 (a) Conditions for use. All contracts shall be awarded by

20competitive sealed bidding
except as otherwise provided in 
21Section 20-5.

22 (b) Invitation for bids. An invitation for bids shall be

23issued and shall include a
purchase description and the 
24material contractual terms and
conditions applicable to the

25procurement.

 
 
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1 (c) Public notice. Public notice of the invitation for bids 
2shall be
published in the Illinois Procurement Bulletin at 
3least 14 calendar days before the date
set in the invitation 
4for the opening of bids.

5 (d) Bid opening. Bids shall be opened publicly or through 
6an electronic procurement system in the
presence of one or more 
7witnesses
at the time and place designated in the invitation 
8for bids. The
name of each bidder, including earned and applied 
9bid credit from the Illinois Works Jobs Program Act, the amount

10of each bid, and other relevant information as may be specified 
11by
rule shall be
recorded. After the award of the contract, the 
12winning bid and the
record of each unsuccessful bid shall be 
13open to
public inspection.

14 (e) Bid acceptance and bid evaluation. Bids shall be

15unconditionally accepted without
alteration or correction, 
16except as authorized in this Code. Bids
shall be evaluated 
17based on the
requirements set forth in the invitation for bids, 
18which may
include criteria to determine
acceptability such as 
19inspection, testing, quality, workmanship,
delivery, and 
20suitability for a
particular purpose. Those criteria that will 
21affect the bid price and be considered in evaluation
for award, 
22such as discounts, transportation costs, and total or
life 
23cycle costs, shall be
objectively measurable. The invitation 
24for bids shall set forth
the evaluation criteria to be used.

25 (f) Correction or withdrawal of bids. Correction or

26withdrawal of inadvertently
erroneous bids before or after 
 
 
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1award, or cancellation of awards of
contracts based on bid

2mistakes, shall be permitted in accordance with rules.
After 
3bid opening, no
changes in bid prices or other provisions of 
4bids prejudicial to
the interest of the State or fair

5competition shall be permitted. All decisions to permit the

6correction or withdrawal of bids
based on bid mistakes shall be 
7supported by written determination
made by a State purchasing 
8officer.

9 (g) Award. The contract shall be awarded with reasonable

10promptness by written notice
to the lowest responsible and 
11responsive bidder whose bid meets
the requirements and criteria

12set forth in the invitation for bids, except when a State 
13purchasing officer
determines it is not in the best interest of 
14the State and by written
explanation determines another bidder 
15shall receive the award. The explanation
shall appear in the 
16appropriate volume of the Illinois Procurement Bulletin. The 
17written explanation must include:

18  (1) a description of the agency's needs; 
19  (2) a determination that the anticipated cost will be 
20 fair and reasonable;
21  (3) a listing of all responsible and responsive 
22 bidders; and
23  (4) the name of the bidder selected, the total contract 
24 price, and the reasons for selecting that bidder.
25 Each chief procurement officer may adopt guidelines to 
26implement the requirements of this subsection (g).
 
 
10100SB0690ham002- 127 -LRB101 04451 SMS 61506 a


1 The written explanation shall be filed with the Legislative 
2Audit Commission and the Procurement Policy Board, and be made 
3available for inspection by the public, within 30 days after 
4the agency's decision to award the contract.
5 (h) Multi-step sealed bidding. When it is considered

6impracticable to initially prepare
a purchase description to 
7support an award based on price, an
invitation for bids may be 
8issued
requesting the submission of unpriced offers to be 
9followed by an
invitation for bids limited to
those bidders 
10whose offers have been qualified under the criteria
set forth 
11in the first solicitation.

12 (i) Alternative procedures. Notwithstanding any other 
13provision of this Act to the contrary, the Director of the 
14Illinois Power Agency may create alternative bidding 
15procedures to be used in procuring professional services under 
16subsections (a) and (c) of Section 1-75 and subsection (d) of 
17Section 1-78 of the Illinois Power Agency Act and Section 
1816-111.5(c) of the Public Utilities Act and to procure 
19renewable energy resources under Section 1-56 of the Illinois 
20Power Agency Act. These alternative procedures shall be set 
21forth together with the other criteria contained in the 
22invitation for bids, and shall appear in the appropriate volume 
23of the Illinois Procurement Bulletin.

24 (j) Reverse auction. Notwithstanding any other provision 
25of this Section and in accordance with rules adopted by the 
26chief procurement officer, that chief procurement officer may 
 
 
10100SB0690ham002- 128 -LRB101 04451 SMS 61506 a


1procure supplies or services through a competitive electronic 
2auction bidding process after the chief procurement officer 
3determines that the use of such a process will be in the best 
4interest of the State. The chief procurement officer shall 
5publish that determination in his or her next volume of the 
6Illinois Procurement Bulletin.
7 An invitation for bids shall be issued and shall include 
8(i) a procurement description, (ii) all contractual terms, 
9whenever practical, and (iii) conditions applicable to the 
10procurement, including a notice that bids will be received in 
11an electronic auction manner.
12 Public notice of the invitation for bids shall be given in 
13the same manner as provided in subsection (c).
14 Bids shall be accepted electronically at the time and in 
15the manner designated in the invitation for bids. During the 
16auction, a bidder's price shall be disclosed to other bidders. 
17Bidders shall have the opportunity to reduce their bid prices 
18during the auction. At the conclusion of the auction, the 
19record of the bid prices received and the name of each bidder 
20shall be open to public inspection.
21 After the auction period has terminated, withdrawal of bids 
22shall be permitted as provided in subsection (f).
23 The contract shall be awarded within 60 calendar days after 
24the auction by written notice to the lowest responsible bidder, 
25or all bids shall be rejected except as otherwise provided in 
26this Code. Extensions of the date for the award may be made by 
 
 
10100SB0690ham002- 129 -LRB101 04451 SMS 61506 a


1mutual written consent of the State purchasing officer and the 
2lowest responsible bidder.
3 This subsection does not apply to (i) procurements of 
4professional and artistic services, (ii) telecommunications 
5services, communication services, and information services,

6and (iii) contracts for construction projects, including 
7design professional services. 
8(Source: P.A. 99-906, eff. 6-1-17; 100-43, eff. 8-9-17.)

9 Section 20-910. The Prevailing Wage Act is amended by 
10changing Section 5 as follows:


11 (820 ILCS 130/5) (from Ch. 48, par. 39s-5)



12 (Text of Section before amendment by P.A. 100-1177)
13 Sec. 5. Certified payroll.


14 (a) Any contractor and each subcontractor who participates 
15in public works shall:
16  (1) make and keep, for a period of not less
than 3 
17 years from the date of the last payment made before January 
18 1, 2014 (the effective date of Public Act 98-328) and for a 
19 period of 5 years from the date of the last payment made on 
20 or after January 1, 2014 (the effective date of Public Act 
21 98-328) on a contract or subcontract for public works, 
22 records of all laborers, mechanics, and other workers 
23 employed by them on the project; the records shall include 
24 (i) the worker's name, (ii) the worker's address, (iii) the 
 
 
10100SB0690ham002- 130 -LRB101 04451 SMS 61506 a


1 worker's telephone number
when available, (iv) the 
2 worker's social security number, (v) the worker's 
3 classification or classifications, (vi) the worker's skill 
4 level, such as apprentice or journeyman, (vii) (vi) the 
5 worker's gross and net wages paid in each pay period, 
6 (viii) (vii) the worker's number of hours worked each day, 
7 (ix) (viii) the worker's starting and ending times of work 
8 each day, (x) (ix) the worker's hourly wage rate, (xi) (x) 
9 the worker's hourly overtime wage rate, (xii) (xi) the 
10 worker's hourly fringe benefit rates, (xiii) (xii) the name 
11 and address of each fringe benefit fund, (xiv) (xiii) the 
12 plan sponsor of each fringe benefit, if applicable, and 
13 (xv) (xiv) the plan administrator of each fringe benefit, 
14 if applicable; and
15  (2) no later than the 15th day of each calendar month 
16 file a certified payroll for the immediately preceding 
17 month with the public body in charge of the project. A 
18 certified payroll must be filed for only those calendar 
19 months during which construction on a public works project 
20 has occurred. The certified payroll shall consist of a 
21 complete copy of the records identified in paragraph (1) of 
22 this subsection (a), but may exclude the starting and 
23 ending times of work each day. The certified payroll shall 
24 be accompanied by a statement signed by the contractor or 
25 subcontractor or an officer, employee, or agent of the 
26 contractor or subcontractor which avers that: (i) he or she 
 
 
10100SB0690ham002- 131 -LRB101 04451 SMS 61506 a


1 has examined the certified payroll records required to be 
2 submitted by the Act and such records are true and 
3 accurate; (ii) the hourly rate paid to each worker is not 
4 less than the general prevailing rate of hourly wages 
5 required by this Act; and (iii) the contractor or 
6 subcontractor is aware that filing a certified payroll that 
7 he or she knows to be false is a Class A misdemeanor. A 
8 general contractor is not prohibited from relying on the 
9 certification of a lower tier subcontractor, provided the 
10 general contractor does not knowingly rely upon a 
11 subcontractor's false certification. Any contractor or 
12 subcontractor subject to this Act and any officer, 
13 employee, or agent of such contractor or subcontractor 
14 whose duty as such officer, employee, or agent it is to 
15 file such certified payroll who willfully fails to file 
16 such a certified payroll on or before the date such 
17 certified payroll is required by this paragraph to be filed 
18 and any person who willfully files a false certified 
19 payroll that is false as to any material fact is in 
20 violation of this Act and guilty of a Class A misdemeanor. 
21 The public body in charge of the project shall keep the 
22 records submitted in accordance with this paragraph (2) of 
23 subsection (a) before January 1, 2014 (the effective date 
24 of Public Act 98-328) for a period of not less than 3 
25 years, and the records submitted in accordance with this 
26 paragraph (2) of subsection (a) on or after January 1, 2014 
 
 
10100SB0690ham002- 132 -LRB101 04451 SMS 61506 a


1 (the effective date of Public Act 98-328) for a period of 5 
2 years, from the date of the last payment for work on a 
3 contract or subcontract for public works. The records 
4 submitted in accordance with this paragraph (2) of 
5 subsection (a) shall be considered public records, except 
6 an employee's address, telephone number, and social 
7 security number, and made available in accordance with the 
8 Freedom of Information Act. The public body shall accept 
9 any reasonable submissions by the contractor that meet the 
10 requirements of this Section.

11 A contractor, subcontractor, or public body may retain 
12records required under this Section in paper or electronic 
13format. 
14 (b) Upon 7 business days' notice, the contractor and each 
15subcontractor shall make available for inspection and copying 
16at a location within this State during reasonable hours, the 
17records identified in paragraph (1) of subsection (a) of this 
18Section to the public body
in charge of the project, its 
19officers and agents, the Director of Labor
and his deputies and 
20agents, and to federal, State, or local law enforcement 
21agencies and prosecutors.
22 (c) A contractor or subcontractor who remits contributions 
23to fringe benefit funds that are jointly maintained and jointly 
24governed by one or more employers and one or more labor 
25organizations in accordance with the federal Labor Management 
26Relations Act shall make and keep certified payroll records 
 
 
10100SB0690ham002- 133 -LRB101 04451 SMS 61506 a


1that include the information required under items (i) through 
2(ix) (viii) of paragraph (1) of subsection (a) only. However, 
3the information required under items (x) (ix) through (xv) 
4(xiv) of paragraph (1) of subsection (a) shall be required for 
5any contractor or subcontractor who remits contributions to a 
6fringe benefit fund that is not jointly maintained and jointly 
7governed by one or more employers and one or more labor 
8organizations in accordance with the federal Labor Management 
9Relations Act. 
10(Source: P.A. 97-571, eff. 1-1-12; 98-328, eff. 1-1-14; 98-482, 
11eff. 1-1-14; 98-756, eff. 7-16-14.)


12 (Text of Section after amendment by P.A. 100-1177) 
13 Sec. 5. Certified payroll.


14 (a) Any contractor and each subcontractor who participates 
15in public works shall:
16  (1) make and keep, for a period of not less
than 3 
17 years from the date of the last payment made before January 
18 1, 2014 (the effective date of Public Act 98-328) and for a 
19 period of 5 years from the date of the last payment made on 
20 or after January 1, 2014 (the effective date of Public Act 
21 98-328) on a contract or subcontract for public works, 
22 records of all laborers, mechanics, and other workers 
23 employed by them on the project; the records shall include 
24 (i) the worker's name, (ii) the worker's address, (iii) the 
25 worker's telephone number
when available, (iv) the last 4 
 
 
10100SB0690ham002- 134 -LRB101 04451 SMS 61506 a


1 digits of the worker's social security number, (v) the 
2 worker's gender, (vi) the worker's race, (vii) the
worker's 
3 ethnicity, (viii) veteran status, (ix) the worker's 
4 classification or classifications, (x) the worker's skill 
5 level, such as apprentice or journeyman, (xi) (x) the 
6 worker's gross and net wages paid in each pay period, (xii) 
7 (xi) the worker's number of hours worked each day, (xiii) 
8 (xii) the worker's starting and ending times of work each 
9 day, (xiv) (xiii) the worker's hourly wage rate, (xv) (xiv) 
10 the worker's hourly overtime wage rate, (xvi) (xv) the 
11 worker's hourly fringe benefit rates, (xvii) (xvi) the name 
12 and address of each fringe benefit fund, (xviii) (xvii) the 
13 plan sponsor of each fringe benefit, if applicable, and 
14 (xix) (xviii) the plan administrator of each fringe 
15 benefit, if applicable; and
16  (2) no later than the 15th day of each calendar month 
17 file a certified payroll for the immediately preceding 
18 month with the public body in charge of the project until 
19 the Department of Labor activates the database created 
20 under Section 5.1 at which time certified payroll shall 
21 only be submitted to that database, except for projects 
22 done by State agencies that opt to have contractors submit 
23 certified payrolls directly to that State agency. A State 
24 agency that opts to directly receive certified payrolls 
25 must submit the required information in a specified 
26 electronic format to the Department of Labor no later than 
 
 
10100SB0690ham002- 135 -LRB101 04451 SMS 61506 a


1 10 days after the certified payroll was filed with the 
2 State agency. A certified payroll must be filed for only 
3 those calendar months during which construction on a public 
4 works project has occurred. The certified payroll shall 
5 consist of a complete copy of the records identified in 
6 paragraph (1) of this subsection (a), but may exclude the 
7 starting and ending times of work each day. The certified 
8 payroll shall be accompanied by a statement signed by the 
9 contractor or subcontractor or an officer, employee, or 
10 agent of the contractor or subcontractor which avers that: 
11 (i) he or she has examined the certified payroll records 
12 required to be submitted by the Act and such records are 
13 true and accurate; (ii) the hourly rate paid to each worker 
14 is not less than the general prevailing rate of hourly 
15 wages required by this Act; and (iii) the contractor or 
16 subcontractor is aware that filing a certified payroll that 
17 he or she knows to be false is a Class A misdemeanor. A 
18 general contractor is not prohibited from relying on the 
19 certification of a lower tier subcontractor, provided the 
20 general contractor does not knowingly rely upon a 
21 subcontractor's false certification. Any contractor or 
22 subcontractor subject to this Act and any officer, 
23 employee, or agent of such contractor or subcontractor 
24 whose duty as such officer, employee, or agent it is to 
25 file such certified payroll who willfully fails to file 
26 such a certified payroll on or before the date such 
 
 
10100SB0690ham002- 136 -LRB101 04451 SMS 61506 a


1 certified payroll is required by this paragraph to be filed 
2 and any person who willfully files a false certified 
3 payroll that is false as to any material fact is in 
4 violation of this Act and guilty of a Class A misdemeanor. 
5 The public body in charge of the project shall keep the 
6 records submitted in accordance with this paragraph (2) of 
7 subsection (a) before January 1, 2014 (the effective date 
8 of Public Act 98-328) for a period of not less than 3 
9 years, and the records submitted in accordance with this 
10 paragraph (2) of subsection (a) on or after January 1, 2014 
11 (the effective date of Public Act 98-328) for a period of 5 
12 years, from the date of the last payment for work on a 
13 contract or subcontract for public works or until the 
14 Department of Labor activates the database created under 
15 Section 5.1, whichever is less. After the activation of the 
16 database created under Section 5.1, the Department of Labor 
17 rather than the public body in charge of the project shall 
18 keep the records and maintain the database. The records 
19 submitted in accordance with this paragraph (2) of 
20 subsection (a) shall be considered public records, except 
21 an employee's address, telephone number, social security 
22 number, race, ethnicity, and gender, and made available in 
23 accordance with the Freedom of Information Act. The public 
24 body shall accept any reasonable submissions by the 
25 contractor that meet the requirements of this Section.

26 A contractor, subcontractor, or public body may retain 
 
 
10100SB0690ham002- 137 -LRB101 04451 SMS 61506 a


1records required under this Section in paper or electronic 
2format. 
3 (b) Upon 7 business days' notice, the contractor and each 
4subcontractor shall make available for inspection and copying 
5at a location within this State during reasonable hours, the 
6records identified in paragraph (1) of subsection (a) of this 
7Section to the public body
in charge of the project, its 
8officers and agents, the Director of Labor
and his deputies and 
9agents, and to federal, State, or local law enforcement 
10agencies and prosecutors.
11 (c) A contractor or subcontractor who remits contributions 
12to fringe benefit funds that are jointly maintained and jointly 
13governed by one or more employers and one or more labor 
14organizations in accordance with the federal Labor Management 
15Relations Act shall make and keep certified payroll records 
16that include the information required under items (i) through 
17(viii) of paragraph (1) of subsection (a) only. However, the 
18information required under items (ix) through (xv) (xiv) of 
19paragraph (1) of subsection (a) shall be required for any 
20contractor or subcontractor who remits contributions to a 
21fringe benefit fund that is not jointly maintained and jointly 
22governed by one or more employers and one or more labor 
23organizations in accordance with the federal Labor Management 
24Relations Act. 
25(Source: P.A. 100-1177, eff. 6-1-19.)


 
 
10100SB0690ham002- 138 -LRB101 04451 SMS 61506 a


1
Article 25.  Sports Wagering Act


2 Section 25-1. Short title. This Article may be cited as the 
3Sports Wagering Act. References in
this Article to "this Act" 
4mean this Article.

5 Section 25-5. Legislative findings. The General Assembly 
6recognizes the promotion of public safety is an important 
7consideration for sports leagues, teams, players, and fans at 
8large. All persons who present sporting contests are encouraged 
9to take reasonable measures to ensure the safety and security 
10of all involved or attending sporting contests. Persons who 
11present sporting contests are encouraged to establish codes of 
12conduct that forbid all persons associated with the sporting 
13contest from engaging in violent behavior and to hire, train, 
14and equip safety and security personnel to enforce those codes 
15of conduct. Persons who present sporting contests are further 
16encouraged to provide public notice of those codes of conduct.

17 Section 25-10. Definitions. As used in this Act:
18 "Adjusted gross sports wagering receipts" means a master 
19sports wagering licensee's gross sports wagering receipts, 
20less winnings paid to wagerers in such games.
21 "Athlete" means any current or former professional athlete 
22or collegiate athlete.
23 "Board" means the Illinois Gaming Board.
 
 
10100SB0690ham002- 139 -LRB101 04451 SMS 61506 a


1 "Covered persons" includes athletes; umpires, referees, 
2and officials; personnel associated with clubs, teams, 
3leagues, and athletic associations; medical professionals 
4(including athletic trainers) who provide services to athletes 
5and players; and the family members and associates of these 
6persons where required to serve the purposes of this Act.
7 "Department" means the Department of the Lottery.
8 "Gaming facility" means a facility at which gambling 
9operations are conducted under the Illinois Gambling Act, 
10pari-mutuel wagering is conducted under the Illinois Horse 
11Racing Act of 1975, or sports wagering is conducted under this 
12Act.
13 "Official league data" means statistics, results, 
14outcomes, and other data related to a sports event obtained 
15pursuant to an agreement with the relevant sports governing 
16body, or an entity expressly authorized by the sports governing 
17body to provide such information to licensees, that authorizes 
18the use of such data for determining the outcome of tier 2 
19sports wagers on such sports events.
20 "Organization licensee" has the meaning given to that term 
21in the Illinois Horse Racing Act of 1975.
22 "Owners licensee" means the holder of an owners license 
23under the Illinois Gambling Act.
24 "Person" means an individual, partnership, committee, 
25association, corporation, or any other organization or group of 
26persons.
 
 
10100SB0690ham002- 140 -LRB101 04451 SMS 61506 a


1 "Personal biometric data" means an athlete's information 
2derived from DNA, heart rate, blood pressure, perspiration 
3rate, internal or external body temperature, hormone levels, 
4glucose levels, hydration levels, vitamin levels, bone 
5density, muscle density, and sleep patterns.
6 "Prohibited conduct" includes any statement, action, and 
7other communication intended to influence, manipulate, or 
8control a betting outcome of a sporting contest or of any 
9individual occurrence or performance in a sporting contest in 
10exchange for financial gain or to avoid financial or physical 
11harm. "Prohibited conduct" includes statements, actions, and 
12communications made to a covered person by a third party, such 
13as a family member or through social media. "Prohibited 
14conduct" does not include statements, actions, or 
15communications made or sanctioned by a team or sports governing 
16body.
17 "Qualified applicant" means an applicant for a license 
18under this Act whose application meets the mandatory minimum 
19qualification criteria as required by the Board.
20 "Sporting contest" means a sports event or game on which 
21the State allows sports wagering to occur under this Act. 
22 "Sports event" means a professional sport or athletic 
23event, a collegiate sport or athletic event, a motor race 
24event, or any other event or competition of relative skill 
25authorized by the Board under this Act.
26 "Sports facility" means a facility that hosts sports events 
 
 
10100SB0690ham002- 141 -LRB101 04451 SMS 61506 a


1and holds a seating capacity greater than 17,000 persons.
2 "Sports governing body" means the organization that 
3prescribes final rules and enforces codes of conduct with 
4respect to a sports event and participants therein. 
5 "Sports wagering" means accepting wagers on sports events 
6or portions of sports events, or on the individual performance 
7statistics of athletes in a sports event or combination of 
8sports events, by any system or method of wagering, including, 
9but not limited to, in person or over the Internet through 
10websites and on mobile devices. "Sports wagering" includes, but 
11is not limited to, single-game bets, teaser bets, parlays, 
12over-under, moneyline, pools, exchange wagering, in-game 
13wagering, in-play bets, proposition bets, and straight bets. 
14 "Sports wagering account" means a financial record 
15established by a master sports wagering licensee for an 
16individual patron in which the patron shall deposit and 
17withdraw funds within a gaming facility until issuance of the 
18first license under Section 25-45 and, thereafter, may also 
19deposit and withdraw over the Internet through websites and on 
20mobile devices for sports wagering and other authorized 
21purchases and to which the master sports wagering licensee may 
22credit winnings or other amounts due to that patron or 
23authorized by that patron.
24 "Tier 1 sports wager" means a sports wager that is 
25determined solely by the final score or final outcome of the 
26sports event and is placed before the sports event has begun. 
 
 
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1 "Tier 2 sports wager" means a sports wager that is not a 
2tier 1 sports wager.
3 "Wager" means a sum of money or thing of value risked on an 
4uncertain occurrence.
5 "Winning bidder" means a qualified applicant for a master 
6sports wagering license chosen through the competitive 
7selection process under Section 25-45.

8 Section 25-15. Board duties and powers. 
9 (a) Except for sports wagering conducted under Section 
1025-70, the Board shall have the authority to regulate the 
11conduct of sports wagering under this Act.
12 (b) The Board may adopt any rules the Board considers 
13necessary for the successful implementation, administration, 
14and enforcement of this Act, except for Section 25-70. Rules 
15proposed by the Board may be adopted as emergency rules 
16pursuant to Section 5-45 of the Illinois Administrative 
17Procedure Act.
18 (c) The Board shall levy and collect all fees, surcharges, 
19civil penalties, and monthly taxes on adjusted gross sports 
20wagering receipts imposed by this Act and deposit all moneys 
21into the Sports Wagering Fund, except as otherwise provided 
22under this Act.
23 (d) The Board may exercise any other powers necessary to 
24enforce the provisions of this Act that it regulates and the 
25rules of the Board.
 
 
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1 (e) The Board shall adopt rules for a license to be 
2employed by a master sports wagering licensee when the employee 
3works in a designated gaming area that has sports wagering or 
4performs duties in furtherance of or associated with the 
5operation of sports wagering by the master sports wagering 
6licensee (occupational license), which shall require an annual 
7license fee of $250. License fees shall be deposited into the 
8State Gaming Fund and used for the administration of this Act.
9 (f) The Board may require that licensees share, in real 
10time and at the sports wagering account level, information 
11regarding a wagerer, amount and type of wager, the time the 
12wager was placed, the location of the wager, including the 
13Internet protocol address, if applicable, the outcome of the 
14wager, and records of abnormal wagering activity. Information 
15shared under this subsection (f) must be submitted in the form 
16and manner as required by rule. If a sports governing body has 
17notified the Board that real-time information sharing for 
18wagers placed on its sports events is necessary and desirable, 
19licensees may share the same information in the form and manner 
20required by the Board by rule with the sports governing body or 
21its designee with respect to wagers on its sports events 
22subject to applicable federal, State, or local laws or 
23regulations, including, without limitation, privacy laws and 
24regulations. Such information may be provided in anonymized 
25form and may be used by a sports governing body solely for 
26integrity purposes. For purposes of this subsection (f), 
 
 
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1"real-time" means a commercially reasonable periodic interval.
2 (g) A master sports wagering licensee, professional sports 
3team, league, or association, sports governing body, or 
4institution of higher education may submit to the Board in 
5writing a request to prohibit a type or form of wagering if the 
6master sports wagering licensee, professional sports team, 
7league, or association, sports governing body, or institution 
8of higher education believes that such wagering by type or form 
9is contrary to public policy, unfair to consumers, or affects 
10the integrity of a particular sport or the sports betting 
11industry. The Board shall grant the request upon a 
12demonstration of good cause from the requester and consultation 
13with licensees. The Board shall respond to a request pursuant 
14to this subsection (g) concerning a particular event before the 
15start of the event or, if it is not feasible to respond before 
16the start of the event, as soon as practicable.
17 (h) The Board and master sports wagering licensees may 
18cooperate with investigations conducted by sports governing 
19bodies or law enforcement agencies, including, but not limited 
20to, providing and facilitating the provision of account-level 
21betting information and audio or video files relating to 
22persons placing wagers.
23 (i) A master sports wagering licensee shall make 
24commercially reasonable efforts to promptly notify the Board 
25any information relating to:
26  (1) criminal or disciplinary proceedings commenced 
 
 
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1 against the master sports wagering licensee in connection 
2 with its operations;
3  (2) abnormal wagering activity or patterns that may 
4 indicate a concern with the integrity of a sports event or 
5 sports events;
6  (3) any potential breach of the relevant sports 
7 governing body's internal rules and codes of conduct 
8 pertaining to sports wagering that a licensee has knowledge 
9 of;
10  (4) any other conduct that corrupts a wagering outcome 
11 of a sports event or sports events for purposes of 
12 financial gain, including match fixing; and
13  (5) suspicious or illegal wagering activities, 
14 including use of funds derived from illegal activity, 
15 wagers to conceal or launder funds derived from illegal 
16 activity, using agents to place wagers, and using false 
17 identification.
18 A master sports wagering licensee shall also make 
19commercially reasonable efforts to promptly report information 
20relating to conduct described in paragraphs (2), (3), and (4) 
21of this subsection (i) to the relevant sports governing body.

22 Section 25-20. Licenses required. 
23 (a) No person may engage in any activity in connection with 
24sports wagering in this State unless all necessary licenses 
25have been obtained in accordance with this Act and the rules of 
 
 
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1the Board and the Department. The following licenses shall be 
2issued under this Act:
3  (1) master sports wagering license;
4  (2) occupational license;
5  (3) supplier license;
6  (4) management services provider license
7  (5) tier 2 official league data provider license; and
8  (6) central system provider license.
9 No person or entity may engage in a sports wagering 
10operation or activity without first obtaining the appropriate 
11license.
12 (b) An applicant for a license issued under this Act shall 
13submit an application to the Board in the form the Board 
14requires. The applicant shall submit fingerprints for a 
15national criminal records check by the Department of State 
16Police and the Federal Bureau of Investigation. The 
17fingerprints shall be furnished by the applicant's officers and 
18directors (if a corporation), members (if a limited liability 
19company), and partners (if a partnership). The fingerprints 
20shall be accompanied by a signed authorization for the release 
21of information by the Federal Bureau of Investigation. The 
22Board may require additional background checks on licensees 
23when they apply for license renewal, and an applicant convicted 
24of a disqualifying offense shall not be licensed.
25 (c) Each master sports wagering licensee shall display the 
26license conspicuously in the licensee's place of business or 
 
 
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1have the license available for inspection by an agent of the 
2Board or a law enforcement agency.
3 (d) Each holder of an occupational license shall carry the 
4license and have some indicia of licensure prominently 
5displayed on his or her person when present in a gaming 
6facility licensed under this Act at all times, in accordance 
7with the rules of the Board.
8 (e) Each person licensed under this Act shall give the 
9Board written notice within 30 days after a material change to 
10information provided in the licensee's application for a 
11license or renewal.

12 Section 25-25. Sports wagering authorized.
13 (a) Notwithstanding any provision of law to the contrary, 
14the operation of sports wagering is only lawful when conducted 
15in accordance with the provisions of this Act and the rules of 
16the Illinois Gaming Board and the Department of the Lottery.
17 (b) A person placing a wager under this Act shall be at 
18least 21 years of age.
19 (c) A licensee under this Act may not accept a wager on a 
20minor league sports event.
21 (d) A licensee under this Act may not accept a wager for a 
22sports event involving an Illinois collegiate team.
23 (e) A licensee under this Act may only accept a wager from 
24a person physically located in the State.
25 (f) Master sports wagering licensees may use any data 
 
 
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1source for determining the results of all tier 1 sports wagers.
2 (g) A sports governing body headquartered in the United 
3States may notify the Board that it desires to supply official 
4league data to master sports wagering licensees for determining 
5the results of tier 2 sports wagers. Such notification shall be 
6made in the form and manner as the Board may require. If a 
7sports governing body does not notify the Board of its desire 
8to supply official league data, a master sports wagering 
9licensee may use any data source for determining the results of 
10any and all tier 2 sports wagers on sports contests for that 
11sports governing body.
12 Within 30 days of a sports governing body notifying the 
13Board, master sports wagering licensees shall use only official 
14league data to determine the results of tier 2 sports wagers on 
15sports events sanctioned by that sports governing body, unless: 
16(1) the sports governing body or designee cannot provide a feed 
17of official league data to determine the results of a 
18particular type of tier 2 sports wager, in which case master 
19sports wagering licensees may use any data source for 
20determining the results of the applicable tier 2 sports wager 
21until such time as such data feed becomes available on 
22commercially reasonable terms; or (2) a master sports wagering 
23licensee can demonstrate to the Board that the sports governing 
24body or its designee cannot provide a feed of official league 
25data to the master sports wagering licensee on commercially 
26reasonable terms. During the pendency of the Board's 
 
 
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1determination, such master sports wagering licensee may use any 
2data source for determining the results of any and all tier 2 
3sports wagers. 
4 (h) A licensee under this Act may not accept wagers on a 
5kindergarten through 12th grade sports event.

6 Section 25-30. Master sports wagering license issued to an 
7organization licensee. 
8 (a) An organization licensee may apply to the Board for a 
9master sports wagering license. To the extent permitted by 
10federal and State law, the Board shall actively seek to achieve 
11racial, ethnic, and geographic diversity when issuing master 
12sports wagering licenses to organization licensees and 
13encourage minority-owned businesses, women-owned businesses, 
14veteran-owned businesses, and businesses owned by persons with 
15disabilities to apply for licensure. Additionally, the report 
16published under subsection (m) of Section 25-45 shall impact 
17the issuance of the master sports wagering license to the 
18extent permitted by federal and State law.
19 For the purposes of this subsection (a), "minority-owned 
20business", "women-owned business", and "business owned by 
21persons with disabilities" have the meanings given to those 
22terms in Section 2 of the Business Enterprise for Minorities, 
23Women, and Persons with Disabilities Act.
24 (b) Except as otherwise provided in this subsection (b), 
25the initial license fee for a master sports wagering license 
 
 
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1for an organization licensee is 5% of its handle from the 
2preceding calendar year or the lowest amount that is required 
3to be paid as an initial license fee by an owners licensee 
4under subsection (b) of Section 25-35, whichever is greater. No 
5initial license fee shall exceed $10,000,000. An organization 
6licensee licensed on the effective date of this Act shall pay 
7the initial master sports wagering license fee by July 1, 2020. 
8For an organization licensee licensed after the effective date 
9of this Act, the master sports wagering license fee shall be 
10$5,000,000, but the amount shall be adjusted 12 months after 
11the organization licensee begins racing operations based on 5% 
12of its handle from the first 12 months of racing operations. 
13The master sports wagering license is valid for 4 years.
14 (c) The organization licensee may renew the master sports 
15wagering license for a period of 4 years by paying a $1,000,000 
16renewal fee to the Board.
17 (d) An organization licensee issued a master sports 
18wagering license may conduct sports wagering:
19  (1) at its facility at which inter-track wagering is 
20 conducted pursuant to an inter-track wagering license 
21 under the Illinois Horse Racing Act of 1975;
22  (2) at 3 inter-track wagering locations if the 
23 inter-track wagering location licensee from which it 
24 derives its license is an organization licensee that is 
25 issued a master sports
wagering license; and
26  (3) over the Internet or through a mobile application.
 
 
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1 (e) The sports wagering offered over the Internet or 
2through a mobile application shall only be offered under the 
3same brand as the organization licensee is operating under.
4 (f) Until issuance of the first license under Section 
525-45, an individual must register in person at a facility 
6under paragraph (1) or (2) of subsection (d) to participate in 
7sports wagering offered over the Internet or through a mobile 
8application.

9 Section 25-35. Master sports wagering license issued to an 
10owners licensee. 
11 (a) An owners licensee may apply to the Board for a master 
12sports wagering license. To the extent permitted by federal and 
13State law, the Board shall actively seek to achieve racial, 
14ethnic, and geographic diversity when issuing master sports 
15wagering licenses to owners licensees and encourage 
16minority-owned businesses, women-owned businesses, 
17veteran-owned businesses, and businesses owned by persons with 
18disabilities to apply for licensure. Additionally, the report 
19published under subsection (m) of Section 25-45 shall impact 
20the issuance of the master sports wagering license to the 
21extent permitted by federal and State law.
22 For the purposes of this subsection (a), "minority-owned 
23business", "women-owned business", and "business owned by 
24persons with disabilities" have the meanings given to those 
25terms in Section 2 of the Business Enterprise for Minorities, 
 
 
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1Women, and Persons with Disabilities Act.
2 (b) Except as otherwise provided in subsection (b-5), the 
3initial license fee for a master sports wagering license for an 
4owners licensee is 5% of its adjusted gross receipts from the 
5preceding calendar year. No initial license fee shall exceed 
6$10,000,000. An owners licensee licensed on the effective date 
7of this Act shall pay the initial master sports wagering 
8license fee by July 1, 2020. The master sports wagering license 
9is valid for 4 years.
10 (b-5) For an owners licensee licensed after the effective 
11date of this Act, the master sports wagering license fee shall 
12be $5,000,000, but the amount shall be adjusted 12 months after 
13the owners licensee begins gambling operations under the 
14Illinois Gambling Act based on 5% of its adjusted gross 
15receipts from the first 12 months of gambling operations. The 
16master sports wagering license is valid for 4 years.
17 (c) The owners licensee may renew the master sports 
18wagering license for a period of 4 years by paying a $1,000,000 
19renewal fee to the Board.
20 (d) An owners licensee issued a master sports wagering 
21license may conduct sports wagering:
22  (1) at its facility in this State that is authorized to 
23 conduct gambling operations under the Illinois Gambling 
24 Act; and
25  (2) over the Internet or through a mobile application.
26 (e) The sports wagering offered over the Internet or 
 
 
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1through a mobile application shall only be offered under the 
2same brand as the owners licensee is operating under.
3 (f) Until issuance of the first license under Section 
425-45, an individual must register in person at a facility 
5under paragraph (1) of subsection (d) to participate in sports 
6wagering offered over the Internet or through a mobile 
7application.

8 Section 25-40. Master sports wagering license issued to a 
9sports facility.
10 (a) As used in this Section, "designee" means a master 
11sports wagering licensee under Section 25-30, 25-35, or 25-45 
12or a management services provider licensee.
13 (b) A sports facility or a designee contracted to operate 
14sports wagering at or within a 5-block radius of the sports 
15facility may apply to the Board for a master sports wagering 
16license. To the extent permitted by federal and State law, the 
17Board shall actively seek to achieve racial, ethnic, and 
18geographic diversity when issuing master sports wagering 
19licenses to sports facilities or their designees and encourage 
20minority-owned businesses, women-owned businesses, 
21veteran-owned businesses, and businesses owned by persons with 
22disabilities to apply for licensure. Additionally, the report 
23published under subsection (m) of Section 25-45 shall impact 
24the issuance of the master sports wagering license to the 
25extent permitted by federal and State law.
 
 
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1 For the purposes of this subsection (b), "minority-owned 
2business", "women-owned business", and "business owned by 
3persons with disabilities" have the meanings given to those 
4terms in Section 2 of the Business Enterprise for Minorities, 
5Women, and Persons with Disabilities Act.
6 (c) The Board may issue up to 7 master sports wagering 
7licenses to sports facilities or their designees that meet the 
8requirements for licensure as determined by rule by the Board. 
9If more than 7 qualified applicants apply for a master sports 
10wagering license under this Section, the licenses shall be 
11granted in the order in which the applications were received. 
12If a license is denied, revoked, or not renewed, the Board may 
13begin a new application process and issue a license under this 
14Section in the order in which the application was received.
15 (d) The initial license fee for a master sports wagering 
16license for a sports facility is $10,000,000. The master sports 
17wagering license is valid for 4 years.
18 (e) The sports facility or its designee may renew the 
19master sports wagering license for a period of 4 years by 
20paying a $1,000,000 renewal fee to the Board.
21 (f) A sports facility or its designee issued a master 
22sports wagering license may conduct sports wagering at or 
23within a 5-block radius of the sports facility.
24 (g) A sports facility or its designee issued a master 
25sports wagering license may conduct sports wagering over the 
26Internet within the sports facility or within a 5-block radius 
 
 
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1of the sports facility.
2 (h) The sports wagering offered by a sports facility or its 
3designee over the Internet or through a mobile application 
4shall be offered under the same brand as the sports facility is 
5operating under, the brand the designee is operating under, or 
6a combination thereof.
7 (i) Until issuance of the first license under Section 
825-45, an individual must register in person at a sports 
9facility or the designee's facility to participate in sports 
10wagering offered over the Internet or through a mobile 
11application.

12 Section 25-45. Master sports wagering license issued to an 
13online sports wagering operator.
14 (a) The Board shall issue 3 master sports wagering licenses 
15to online sports wagering operators for a nonrefundable license 
16fee of $20,000,000 pursuant to an open and competitive 
17selection process. The master sports wagering license issued 
18under this Section may be renewed every 4 years upon payment of 
19a $1,000,000 renewal fee. To the extent permitted by federal 
20and State law, the Board shall actively seek to achieve racial, 
21ethnic, and geographic diversity when issuing master sports 
22wagering licenses under this Section and encourage 
23minority-owned businesses, women-owned businesses, 
24veteran-owned businesses, and businesses owned by persons with 
25disabilities to apply for licensure.
 
 
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1 For the purposes of this subsection (a), "minority-owned 
2business", "women-owned business", and "business owned by 
3persons with disabilities" have the meanings given to those 
4terms in Section 2 of the Business Enterprise for Minorities, 
5Women, and Persons with Disabilities Act.
6 (b) Applications for the initial competitive selection 
7occurring after the effective date of this Act shall be 
8received by the Board within 540 days after the first license 
9is issued under this Act to qualify. The Board shall announce 
10the winning bidders for the initial competitive selection 
11within 630 days after the first license is issued under this 
12Act, and this time frame may be extended at the discretion of 
13the Board.
14 (c) The Board shall provide public notice of its intent to 
15solicit applications for master sports wagering licenses under 
16this Section by posting the notice, application instructions, 
17and materials on its website for at least 30 calendar days 
18before the applications are due.
Failure by an applicant to 
19submit all required information may result in the application 
20being disqualified. The Board may notify an applicant that its 
21application is incomplete and provide an opportunity to cure by 
22rule.
Application instructions shall include a brief overview 
23of the selection process and how applications are scored.
24 (d) To be eligible for a master sports wagering license 
25under this Section, an applicant must: (1) be at least 21 years 
26of age; (2) not have been convicted of a felony offense or a 
 
 
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1violation of Article 28 of the Criminal Code of 1961 or the 
2Criminal Code of 2012 or a similar statute of any other 
3jurisdiction; (3) not have been convicted of a crime involving 
4dishonesty or moral turpitude; (4) have demonstrated a level of 
5skill or knowledge that the Board determines to be necessary in 
6order to operate sports wagering; and (5) have met standards 
7for the holding of a license as adopted by rules of the Board.
8 The Board may adopt rules to establish additional 
9qualifications and requirements to preserve the integrity and 
10security of sports wagering in this State and to promote and 
11maintain a competitive sports wagering market.
After the close 
12of the application period, the Board shall determine whether 
13the applications meet the mandatory minimum qualification 
14criteria and conduct a comprehensive, fair, and impartial 
15evaluation of all qualified applications.
16 (e) The Board shall open all qualified applications in a 
17public forum and disclose the applicants' names. The Board 
18shall summarize the terms of the proposals and make the 
19summaries available to the public on its website.
20 (f) Not more than 90 days after the publication of the 
21qualified applications, the Board shall identify the winning 
22bidders. In granting the licenses, the Board may give favorable 
23consideration to qualified applicants presenting plans that 
24provide for economic development and community engagement. To 
25the extent permitted by federal and State law, the Board may 
26give favorable consideration to qualified applicants 
 
 
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1demonstrating commitment to diversity in the workplace.
2 (g) Upon selection of the winning bidders, the Board shall 
3have a reasonable period of time to ensure compliance with all 
4applicable statutory and regulatory criteria before issuing 
5the licenses. If the Board determines a winning bidder does not 
6satisfy all applicable statutory and regulatory criteria, the 
7Board shall select another bidder from the remaining qualified 
8applicants.
9 (h) Nothing in this Section is intended to confer a 
10property or other right, duty, privilege, or interest entitling 
11an applicant to an administrative hearing upon denial of an 
12application.
13 (i) Upon issuance of a master sports wagering license to a 
14winning bidder, the information and plans provided in the 
15application become a condition of the license. A master sports 
16wagering licensee under this Section has a duty to disclose any 
17material changes to the application. Failure to comply with the 
18conditions or requirements in the application may subject the 
19master sports wagering licensee under this Section to 
20discipline, including, but not limited to, fines, suspension, 
21and revocation of its license, pursuant to rules adopted by the 
22Board.
23 (j) The Board shall disseminate information about the 
24licensing process through media demonstrated to reach large 
25numbers of business owners and entrepreneurs who are 
26minorities, women, veterans, and persons with disabilities.
 
 
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1 (k) The Department of Commerce and Economic Opportunity, in 
2conjunction with the Board, shall conduct ongoing, thorough, 
3and comprehensive outreach to businesses owned by minorities, 
4women, veterans, and persons with disabilities about 
5contracting and entrepreneurial opportunities in sports 
6wagering. This outreach shall include, but not be limited to:
7  (1) cooperating and collaborating with other State 
8 boards, commissions, and agencies; public and private 
9 universities and community colleges; and local governments 
10 to target outreach efforts; and
11  (2) working with organizations serving minorities, 
12 women, and persons with disabilities to establish and 
13 conduct training for employment in sports wagering.
14 (l) The Board shall partner with the Department of Labor, 
15the Department of Financial and Professional Regulation, and 
16the Department of Commerce and Economic Opportunity to identify 
17employment opportunities within the sports wagering industry 
18for job seekers and dislocated workers.
19 (m) By March 1, 2020, the Board shall prepare a request for 
20proposals to conduct a study of the online sports wagering 
21industry and market to determine whether there is a compelling 
22interest in implementing remedial measures, including the 
23application of the Business Enterprise Program under the 
24Business Enterprise for Minorities, Women, and Persons with 
25Disabilities Act or a similar program to assist minorities, 
26women, and persons with disabilities in the sports wagering 
 
 
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1industry.
2 As a part of the study, the Board shall evaluate race and 
3gender-neutral programs or other methods that may be used to 
4address the needs of minority and women applicants and 
5minority-owned and women-owned businesses seeking to 
6participate in the sports wagering industry. The Board shall 
7submit to the General Assembly and publish on its website the 
8results of this study by August 1, 2020.
9 If, as a result of the study conducted under this 
10subsection (m), the Board finds that there is a compelling 
11interest in implementing remedial measures, the Board may adopt 
12rules, including emergency rules, to implement remedial 
13measures, if necessary and to the extent permitted by State and 
14federal law, based on the findings of the study conducted under 
15this subsection (m).

16 Section 25-50. Supplier license. 
17 (a) The Board may issue a supplier license to a person to 
18sell or lease sports wagering equipment, systems, or other 
19gaming items to conduct sports wagering and offer services 
20related to the equipment or other gaming items and data to a 
21master sports wagering licensee while the license is active.
22 (b) The Board may adopt rules establishing additional 
23requirements for a supplier and any system or other equipment 
24utilized for sports wagering. The Board may accept licensing by 
25another jurisdiction that it specifically determines to have 
 
 
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1similar licensing requirements as evidence the applicant meets 
2supplier licensing requirements.
3 (c) An applicant for a supplier license shall demonstrate 
4that the equipment, system, or services that the applicant 
5plans to offer to the master sports wagering licensee conforms 
6to standards established by the Board and applicable State law. 
7The Board may accept approval by another jurisdiction that it 
8specifically determines have similar equipment standards as 
9evidence the applicant meets the standards established by the 
10Board and applicable State law.
11 (d) Applicants shall pay to the Board a nonrefundable 
12license and application fee in the amount of $150,000. After 
13the initial 4-year term, the Board shall renew supplier 
14licenses annually thereafter. Renewal of a supplier license 
15shall be granted to a renewal applicant who has continued to 
16comply with all applicable statutory and regulatory 
17requirements, upon submission of the Board-issued renewal form 
18and payment of a $150,000 renewal fee.
19 (e) A supplier shall submit to the Board a list of all 
20sports wagering equipment and services sold, delivered, or 
21offered to a master sports wagering licensee in this State, as 
22required by the Board, all of which must be tested and approved 
23by an independent testing laboratory approved by the Board. A 
24master sports wagering licensee may continue to use supplies 
25acquired from a licensed supplier, even if a supplier's license 
26expires or is otherwise canceled, unless the Board finds a 
 
 
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1defect in the supplies.

2 Section 25-55. Management services provider license. 
3 (a) A master sports wagering licensee may contract with an 
4entity to conduct that operation in accordance with the rules 
5of the Board and the provisions of this Act. That entity shall 
6obtain a license as a management services provider before the 
7execution of any such contract, and the management services 
8provider license shall be issued pursuant to the provisions of 
9this Act and any rules adopted by the Board.
10 (b) Each applicant for a management services provider 
11license shall meet all requirements for licensure and pay a 
12nonrefundable license and application fee of $1,000,000. The 
13Board may adopt rules establishing additional requirements for 
14an authorized management services provider. The Board may 
15accept licensing by another jurisdiction that it specifically 
16determines to have similar licensing requirements as evidence 
17the applicant meets authorized management services provider 
18licensing requirements.
19 (c) Management services provider licenses shall be renewed 
20every 4 years to licensees who continue to be in compliance 
21with all requirements and who pay the renewal fee of $500,000.
22 (d) A person who shares in revenue shall be licensed under 
23this Section.

24 Section 25-60. Tier 2 official league data provider 
 
 
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1license.
2 (a) A sports governing body or a sports league, 
3organization, or association may apply to the Board for a tier 
42 official league data provider license.
5 (b) A tier 2 official league data provider licensee may 
6provide a master sports wagering licensee with official league 
7data for tier 2 sports wagers. No sports governing body or 
8sports league, organization, or association may provide tier 2 
9official league data to a master sports wagering licensee 
10without a tier 2 official league data provider license.
11 (c) The initial license fee for a tier 2 official league 
12data provider license is payable to the Board at the end of the 
13first year of licensure based on the amount of data sold to 
14master sports wagering licensees as official league data as 
15follows:
16  (1) for data sales up to and including $500,000, the 
17 fee is $30,000; 
18  (2) for data sales in excess of $500,000 and up to and 
19 including $750,000, the fee is $60,000;
20  (3) for data sales in excess of $750,000 and up to and 
21 including $1,000,000, the fee is $125,000;
22  (4) for data sales in excess of $1,000,000 and up to 
23 and including $1,500,000, the fee is $250,000;
24  (5) for data sales in excess of $1,500,000 and up to 
25 and including $2,000,000, the fee is $375,000; and
26  (6) for data sales in excess of $2,000,000, the fee is 
 
 
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1 $500,000.
2 The license is valid for 3 years.
3 (d) The tier 2 official league data provider licensee may 
4renew the license for 3 years by paying a renewal fee to the 
5Board based on the amount of data sold to master sports 
6wagering licensees as official league data in the immediately 
7preceding year as provided in paragraphs (1) through (6) of 
8subsection (c).

9 Section 25-65. Sports wagering at a sports facility. Sports 
10wagering may be offered in person at or within a 5-block radius 
11of a sports facility if sports wagering is offered by a 
12designee, as defined in Section 25-40, and that designee has 
13received written authorization from the relevant sports 
14governing body that plays its home contests at the sports 
15facility. If more than one professional sports team plays its 
16home contests at the same sports facility, written 
17authorization is required from all relevant sports governing 
18bodies of those professional sports teams that play home 
19contests at the sports facility.

20 Section 25-70. Lottery sports wagering pilot program. 
21 (a) As used in this Section:
22 "Central system" means the hardware, software, 
23peripherals, and network components provided by the 
24Department's central system provider that link and support all 
 
 
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1required sports lottery terminals and the central site and that 
2are unique and separate from the lottery central system for 
3draw and instant games.
4 "Central system provider" means an individual, 
5partnership, corporation, or limited liability company that 
6has been licensed for the purpose of providing and maintaining 
7a central system and the related management facilities 
8specifically for the management of sports lottery terminals.
9 "Electronic card" means a card purchased from a lottery 
10retailer.
11 "Lottery retailer" means a location licensed by the 
12Department to sell lottery tickets or shares.
13 "Sports lottery systems" means systems provided by the 
14central system provider consisting of sports wagering 
15products, risk management, operations, and support services.
16 "Sports lottery terminal" means a terminal linked to the 
17central system in which bills or coins are deposited or an 
18electronic card is inserted in order to place wagers on a 
19sports event and lottery offerings.
20 (b) The Department shall issue one central system provider 
21license pursuant to an open and competitive bidding process 
22that uses the following procedures:
23  (1) The Department shall make applications for the 
24 central system provider license available to the public and 
25 allow a reasonable time for applicants to submit 
26 applications to the Department. 
 
 
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1  (2) During the filing period for central system 
2 provider license applications, the Department may retain 
3 professional services to assist the Department in 
4 conducting the open and competitive bidding process. 
5  (3) After receiving all of the bid proposals, the 
6 Department shall open all of the proposals in a public 
7 forum and disclose the prospective central system provider 
8 names and venture partners, if any. 
9  (4) The Department shall summarize the terms of the bid 
10 proposals and may make this summary available to the 
11 public. 
12  (5) The Department shall evaluate the bid proposals 
13 within a reasonable time and select no more than 3 final 
14 applicants to make presentations of their bid proposals to 
15 the Department. 
16  (6) The final applicants shall make their 
17 presentations to the Department on the same day during an 
18 open session of the Department. 
19  (7) As soon as practicable after the public 
20 presentations by the final applicants, the Department, in 
21 its discretion, may conduct further negotiations among the 
22 3 final applicants. At the conclusion of such negotiations, 
23 the Department shall select the winning bid. 
24  (8) Upon selection of the winning bid, the Department 
25 shall evaluate the winning bid within a reasonable period 
26 of time for licensee suitability in accordance with all 
 
 
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1 applicable statutory and regulatory criteria. 
2  (9) If the winning bidder is unable or otherwise fails 
3 to consummate the transaction, (including if the 
4 Department determines that the winning bidder does not 
5 satisfy the suitability requirements), the Department may, 
6 on the same criteria, select from the remaining bidders.
7  (10) The winning bidder shall pay $20,000,000 to the 
8 Department upon being issued the central system provider 
9 license.
10 (c) Every sports lottery terminal offered in this State for 
11play shall first be tested and approved pursuant to the rules 
12of the Department, and each sports lottery terminal offered in 
13this State for play shall conform to an approved model. For the 
14examination of sports lottery terminals and associated 
15equipment as required by this Section, the central system 
16provider may utilize the services of one or more independent 
17outside testing laboratories that have been accredited by a 
18national accreditation body and that, in the judgment of the 
19Department, are qualified to perform such examinations. Every 
20sports lottery terminal offered in this State for play must 
21meet minimum standards set by an independent outside testing 
22laboratory approved by the Department.
23 (d) During the first 360 days after the effective date of 
24this Act, sport lottery terminals may be placed in no more than 
252,500 Lottery retail locations in the State. Sports lottery 
26terminals may be placed in an additional 2,500 Lottery retail 
 
 
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1locations during the second year after the effective date of 
2this Act.
3 (e) A sports lottery terminal may not directly dispense 
4coins, cash, tokens, or any other article of exchange or value 
5except for receipt tickets. Tickets shall be dispensed by 
6pressing the ticket dispensing button on the sports lottery 
7terminal at the end of the placement of one's wager or wagers. 
8The ticket shall indicate the total amount wagered, odds for 
9each wager placed, and the cash award for each bet placed, the 
10time of day in a 24-hour format showing hours and minutes, the 
11date, the terminal serial number, the sequential number of the 
12ticket, and an encrypted validation number from which the 
13validity of the prize may be determined. The player shall turn 
14in this ticket to the appropriate person at a lottery retailer 
15to receive the cash award.
16 (f) No lottery retailer may cause or permit any person 
17under the age of 21 years to use a sports lottery terminal or 
18sports wagering application. A lottery retailer who knowingly 
19causes or permits a person under the age of 21 years to use a 
20sports lottery terminal or sports wagering application is 
21guilty of a business offense and shall be fined an amount not 
22to exceed $5,000.
23 (g) A sports lottery terminal shall only accept parlay 
24wagers and fixed odds parlay wagers. The Department shall, by 
25rule, establish the total amount, as a percentage, of all 
26wagers placed that a lottery retailer may retain.
 
 
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1 (h) The Department shall have jurisdiction over and shall 
2supervise all lottery sports wagering operations governed by 
3this Section. The Department shall have all powers necessary 
4and proper to fully and effectively execute the provisions of 
5this Section, including, but not limited to, the following:
6  (1) To investigate applicants and determine the 
7 eligibility of applicants for licenses and to select among 
8 competing applicants the applicants which best serve the 
9 interests of the citizens of Illinois.
10  (2) To have jurisdiction and supervision over all 
11 lottery sports wagering operations in this State.
12  (3) To adopt rules for the purpose of administering the 
13 provisions of this Section and to adopt rules and 
14 conditions under which all lottery sports wagering in the 
15 State shall be conducted. Such rules are to provide for the 
16 prevention of practices detrimental to the public interest 
17 and for the best interests of lottery sports wagering, 
18 including rules (i) regarding the inspection of such 
19 licensees necessary to operate a lottery retailer under any 
20 laws or rules applicable to licensees, (ii) to impose 
21 penalties for violations of the Act and its rules, and 
22 (iii) establishing standards for advertising lottery 
23 sports wagering.
24 (i) The Department shall adopt emergency rules to 
25administer this Section in accordance with Section 5-45 of the 
26Illinois Administrative Procedure Act. For the purposes of the 
 
 
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1Illinois Administrative Procedure Act, the General Assembly 
2finds that the adoption of rules to implement this Section is 
3deemed an emergency and necessary to the public interest, 
4safety, and welfare.
5 (j) For the privilege of operating lottery sports wagering 
6under this Section, all proceeds minus net of proceeds returned 
7to players shall be electronically transferred daily or weekly, 
8at the discretion of the Director of the Lottery, into the 
9State Lottery Fund. After amounts owed to the central system 
10provider and licensed agents, as determined by the Department, 
11are paid from the moneys deposited into the State Lottery Fund 
12under this subsection, the remainder shall be transferred on 
13the 15th of each month to the Capital Projects Fund.
14 (k) This Section is repealed on January 1, 2024.

15 Section 25-75. Reporting prohibited conduct; 
16investigations of prohibited conduct. 
17 (a) The Board shall establish a hotline or other method of 
18communication that allows any person to confidentially report 
19information about prohibited conduct to the Board.
20 (b) The Board shall investigate all reasonable allegations 
21of prohibited conduct and refer any allegations it deems 
22credible to the appropriate law enforcement entity. 
23 (c) The identity of any reporting person shall remain 
24confidential unless that person authorizes disclosure of his or 
25her identity or until such time as the allegation of prohibited 
 
 
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1conduct is referred to law enforcement.
2 (d) If the Board receives a complaint of prohibited conduct 
3by an athlete, the Board shall notify the appropriate sports 
4governing body of the athlete to review the complaint as 
5provided by rule.
6 (e) The Board shall adopt emergency rules to administer 
7this Section in accordance with Section 5-45 of the Illinois 
8Administrative Procedure Act.
9 (f) The Board shall adopt rules governing investigations of 
10prohibited conduct and referrals to law enforcement entities.

11 Section 25-80. Personal biometric data. A master sports 
12wagering licensee shall not purchase or use any personal 
13biometric data of an athlete unless the master sports wagering 
14licensee has received written permission from the athlete's 
15exclusive bargaining representative.

16 Section 25-85. Supplier diversity goals for sports 
17wagering. 
18 (a) As used in this Section only, "licensee" means a 
19licensee under this Act other than an occupational licensee.
20 (b) The public policy of this State is to collaboratively 
21work with companies that serve Illinois residents to improve 
22their supplier diversity in a non-antagonistic manner.
23 (c) The Board and the Department shall require all 
24licensees under this Act to submit an annual report by April 
 
 
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115, 2020 and every April 15 thereafter, in a searchable Adobe 
2PDF format, on all procurement goals and actual spending for 
3businesses owned by women, minorities, veterans, and persons 
4with disabilities and small business enterprises in the 
5previous calendar year. These goals shall be expressed as a 
6percentage of the total work performed by the entity submitting 
7the report, and the actual spending for all businesses owned by 
8women, minorities, veterans, and persons with disabilities and 
9small business enterprises shall also be expressed as a 
10percentage of the total work performed by the entity submitting 
11the report.
12 (d) Each licensee in its annual report shall include the 
13following information:
14  (1) an explanation of the plan for the next year to

15 increase participation;
16  (2) an explanation of the plan to increase the goals;
17  (3) the areas of procurement each licensee shall be

18 actively seeking more participation in the next year;
19  (4) an outline of the plan to alert and encourage

20 potential vendors in that area to seek business from the 
21 licensee;
22  (5) an explanation of the challenges faced in finding

23 quality vendors and offer any suggestions for what the 
24 Board could do to be helpful to identify those vendors;
25  (6) a list of the certifications the licensee

26 recognizes;
 
 
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1  (7) the point of contact for any potential vendor who

2 wishes to do business with the licensee and explain the 
3 process for a vendor to enroll with the licensee as a 
4 businesses owned by women, minorities, veterans, or 
5 persons with disabilities; and
6  (8) any particular success stories to encourage other

7 licensee to emulate best practices.
8 (e) Each annual report shall include as much State-specific 
9data as possible. If the submitting entity does not submit 
10State-specific data, then the licensee shall include any 
11national data it does have and explain why it could not submit 
12State-specific data and how it intends to do so in future 
13reports, if possible.
14 (f) Each annual report shall include the rules, 
15regulations, and definitions used for the procurement goals in 
16the licensee's annual report.
17 (g) The Board, Department, and all licensees shall hold an 
18annual workshop and job fair open to the public in 2020 and 
19every year thereafter on the state of supplier diversity to 
20collaboratively seek solutions to structural impediments to 
21achieving stated goals, including testimony from each licensee 
22as well as subject matter experts and advocates. The Board and 
23Department shall publish a database on their websites of the 
24point of contact for licensees they regulate under this Act for 
25supplier diversity, along with a list of certifications each 
26licensee recognizes from the information submitted in each 
 
 
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1annual report. The Board and Department shall publish each 
2annual report on their websites and shall maintain each annual 
3report for at least 5 years.

4 Section 25-90. Tax; Sports Wagering Fund. 
5 (a) For the privilege of holding a license to operate 
6sports wagering under this Act, this State shall impose and 
7collect 15% of a master sports wagering licensee's adjusted 
8gross sports wagering receipts from sports wagering. The 
9accrual method of accounting shall be used for purposes of 
10calculating the amount of the tax owed by the licensee.
11 The taxes levied and collected pursuant to this subsection 
12(a) are due and payable to the Board no later than the last day 
13of the month following the calendar month in which the adjusted 
14gross sports wagering receipts were received and the tax 
15obligation was accrued.
16 (a-5) In addition to the tax imposed under subsection (a) 
17of this Section, for the privilege of holding a license to 
18operate sports wagering under this Act, the State shall impose 
19and collect 2% of the adjusted gross receipts from sports 
20wagers that are placed within a home rule county with a 
21population of over 3,000,000 inhabitants, which shall be paid, 
22subject to appropriation from the General Assembly, from the 
23Sports Wagering Fund to that home rule county for the purpose 
24of enhancing the county's criminal justice system.
25 (b) The Sports Wagering Fund is hereby created as special 
 
 
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1fund in the State treasury. Except as otherwise provided in 
2this Act, all moneys collected under this Act by the Board 
3shall be deposited into the Sports Wagering Fund. On the 25th 
4of each month, any moneys remaining in the Sports Wagering Fund 
5shall be transferred to the Capital Projects Fund.

6 Section 25-95. Compulsive gambling. Each master sports 
7wagering licensee shall include a statement regarding 
8obtaining assistance with gambling problems, the text of which 
9shall be determined by rule by the Department of Human 
10Services, on the master sports wagering licensee's portal, 
11Internet website, or computer or mobile application.

12 Section 25-100. Voluntary self-exclusion program for 
13sports wagering. Any resident, or non-resident if allowed to 
14participate in sports wagering, may voluntarily prohibit 
15himself or herself from establishing a sports wagering account 
16with a licensee under this Act. The Board and Department shall 
17incorporate the voluntary self-exclusion program for sports 
18wagering into any existing self-exclusion program that it 
19operates on the effective date of this Act.

20 Section 25-105. Report to General Assembly. On or before 
21January 15, 2021 and every January 15 thereafter, the Board 
22shall provide a report to the General Assembly on sports 
23wagering conducted under this Act.

 
 
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1 Section 25-110. Preemption. Nothing in this Act shall be 
2deemed to diminish the rights, privileges, or remedies of a 
3person under any other federal or State law, rule, or 
4regulation.

5 Section 25-900. The Illinois Administrative Procedure Act 
6is amended by changing Section 5-45 as follows:

7 (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)
8 Sec. 5-45. Emergency rulemaking. 
9 (a) "Emergency" means the existence of any situation that 
10any agency
finds reasonably constitutes a threat to the public 
11interest, safety, or
welfare.
12 (b) If any agency finds that an
emergency exists that 
13requires adoption of a rule upon fewer days than
is required by 
14Section 5-40 and states in writing its reasons for that

15finding, the agency may adopt an emergency rule without prior 
16notice or
hearing upon filing a notice of emergency rulemaking 
17with the Secretary of
State under Section 5-70. The notice 
18shall include the text of the
emergency rule and shall be 
19published in the Illinois Register. Consent
orders or other 
20court orders adopting settlements negotiated by an agency
may 
21be adopted under this Section. Subject to applicable 
22constitutional or
statutory provisions, an emergency rule 
23becomes effective immediately upon
filing under Section 5-65 or 
 
 
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1at a stated date less than 10 days
thereafter. The agency's 
2finding and a statement of the specific reasons
for the finding 
3shall be filed with the rule. The agency shall take
reasonable 
4and appropriate measures to make emergency rules known to the

5persons who may be affected by them.
6 (c) An emergency rule may be effective for a period of not 
7longer than
150 days, but the agency's authority to adopt an 
8identical rule under Section
5-40 is not precluded. No 
9emergency rule may be adopted more
than once in any 24-month 
10period, except that this limitation on the number
of emergency 
11rules that may be adopted in a 24-month period does not apply

12to (i) emergency rules that make additions to and deletions 
13from the Drug
Manual under Section 5-5.16 of the Illinois 
14Public Aid Code or the
generic drug formulary under Section 
153.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) 
16emergency rules adopted by the Pollution Control
Board before 
17July 1, 1997 to implement portions of the Livestock Management

18Facilities Act, (iii) emergency rules adopted by the Illinois 
19Department of Public Health under subsections (a) through (i) 
20of Section 2 of the Department of Public Health Act when 
21necessary to protect the public's health, (iv) emergency rules 
22adopted pursuant to subsection (n) of this Section, (v) 
23emergency rules adopted pursuant to subsection (o) of this 
24Section, or (vi) emergency rules adopted pursuant to subsection 
25(c-5) of this Section. Two or more emergency rules having 
26substantially the same
purpose and effect shall be deemed to be 
 
 
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1a single rule for purposes of this
Section.
2 (c-5) To facilitate the maintenance of the program of group 
3health benefits provided to annuitants, survivors, and retired 
4employees under the State Employees Group Insurance Act of 
51971, rules to alter the contributions to be paid by the State, 
6annuitants, survivors, retired employees, or any combination 
7of those entities, for that program of group health benefits, 
8shall be adopted as emergency rules. The adoption of those 
9rules shall be considered an emergency and necessary for the 
10public interest, safety, and welfare. 
11 (d) In order to provide for the expeditious and timely 
12implementation
of the State's fiscal year 1999 budget, 
13emergency rules to implement any
provision of Public Act 90-587 
14or 90-588
or any other budget initiative for fiscal year 1999 
15may be adopted in
accordance with this Section by the agency 
16charged with administering that
provision or initiative, 
17except that the 24-month limitation on the adoption
of 
18emergency rules and the provisions of Sections 5-115 and 5-125 
19do not apply
to rules adopted under this subsection (d). The 
20adoption of emergency rules
authorized by this subsection (d) 
21shall be deemed to be necessary for the
public interest, 
22safety, and welfare.
23 (e) In order to provide for the expeditious and timely 
24implementation
of the State's fiscal year 2000 budget, 
25emergency rules to implement any
provision of Public Act 91-24

26or any other budget initiative for fiscal year 2000 may be 
 
 
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1adopted in
accordance with this Section by the agency charged 
2with administering that
provision or initiative, except that 
3the 24-month limitation on the adoption
of emergency rules and 
4the provisions of Sections 5-115 and 5-125 do not apply
to 
5rules adopted under this subsection (e). The adoption of 
6emergency rules
authorized by this subsection (e) shall be 
7deemed to be necessary for the
public interest, safety, and 
8welfare.
9 (f) In order to provide for the expeditious and timely 
10implementation
of the State's fiscal year 2001 budget, 
11emergency rules to implement any
provision of Public Act 91-712

12or any other budget initiative for fiscal year 2001 may be 
13adopted in
accordance with this Section by the agency charged 
14with administering that
provision or initiative, except that 
15the 24-month limitation on the adoption
of emergency rules and 
16the provisions of Sections 5-115 and 5-125 do not apply
to 
17rules adopted under this subsection (f). The adoption of 
18emergency rules
authorized by this subsection (f) shall be 
19deemed to be necessary for the
public interest, safety, and 
20welfare.
21 (g) In order to provide for the expeditious and timely 
22implementation
of the State's fiscal year 2002 budget, 
23emergency rules to implement any
provision of Public Act 92-10

24or any other budget initiative for fiscal year 2002 may be 
25adopted in
accordance with this Section by the agency charged 
26with administering that
provision or initiative, except that 
 
 
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1the 24-month limitation on the adoption
of emergency rules and 
2the provisions of Sections 5-115 and 5-125 do not apply
to 
3rules adopted under this subsection (g). The adoption of 
4emergency rules
authorized by this subsection (g) shall be 
5deemed to be necessary for the
public interest, safety, and 
6welfare.
7 (h) In order to provide for the expeditious and timely 
8implementation
of the State's fiscal year 2003 budget, 
9emergency rules to implement any
provision of Public Act 92-597

10or any other budget initiative for fiscal year 2003 may be 
11adopted in
accordance with this Section by the agency charged 
12with administering that
provision or initiative, except that 
13the 24-month limitation on the adoption
of emergency rules and 
14the provisions of Sections 5-115 and 5-125 do not apply
to 
15rules adopted under this subsection (h). The adoption of 
16emergency rules
authorized by this subsection (h) shall be 
17deemed to be necessary for the
public interest, safety, and 
18welfare.
19 (i) In order to provide for the expeditious and timely 
20implementation
of the State's fiscal year 2004 budget, 
21emergency rules to implement any
provision of Public Act 93-20

22or any other budget initiative for fiscal year 2004 may be 
23adopted in
accordance with this Section by the agency charged 
24with administering that
provision or initiative, except that 
25the 24-month limitation on the adoption
of emergency rules and 
26the provisions of Sections 5-115 and 5-125 do not apply
to 
 
 
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1rules adopted under this subsection (i). The adoption of 
2emergency rules
authorized by this subsection (i) shall be 
3deemed to be necessary for the
public interest, safety, and 
4welfare.
5 (j) In order to provide for the expeditious and timely 
6implementation of the provisions of the State's fiscal year 
72005 budget as provided under the Fiscal Year 2005 Budget 
8Implementation (Human Services) Act, emergency rules to 
9implement any provision of the Fiscal Year 2005 Budget 
10Implementation (Human Services) Act may be adopted in 
11accordance with this Section by the agency charged with 
12administering that provision, except that the 24-month 
13limitation on the adoption of emergency rules and the 
14provisions of Sections 5-115 and 5-125 do not apply to rules 
15adopted under this subsection (j). The Department of Public Aid 
16may also adopt rules under this subsection (j) necessary to 
17administer the Illinois Public Aid Code and the Children's 
18Health Insurance Program Act. The adoption of emergency rules 
19authorized by this subsection (j) shall be deemed to be 
20necessary for the public interest, safety, and welfare.

21 (k) In order to provide for the expeditious and timely 
22implementation of the provisions of the State's fiscal year 
232006 budget, emergency rules to implement any provision of 
24Public Act 94-48 or any other budget initiative for fiscal year 
252006 may be adopted in accordance with this Section by the 
26agency charged with administering that provision or 
 
 
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1initiative, except that the 24-month limitation on the adoption 
2of emergency rules and the provisions of Sections 5-115 and 
35-125 do not apply to rules adopted under this subsection (k). 
4The Department of Healthcare and Family Services may also adopt 
5rules under this subsection (k) necessary to administer the 
6Illinois Public Aid Code, the Senior Citizens and Persons with 
7Disabilities Property Tax Relief Act, the Senior Citizens and 
8Disabled Persons Prescription Drug Discount Program Act (now 
9the Illinois Prescription Drug Discount Program Act), and the 
10Children's Health Insurance Program Act. The adoption of 
11emergency rules authorized by this subsection (k) shall be 
12deemed to be necessary for the public interest, safety, and 
13welfare.

14 (l) In order to provide for the expeditious and timely 
15implementation of the provisions of the
State's fiscal year 
162007 budget, the Department of Healthcare and Family Services 
17may adopt emergency rules during fiscal year 2007, including 
18rules effective July 1, 2007, in
accordance with this 
19subsection to the extent necessary to administer the 
20Department's responsibilities with respect to amendments to 
21the State plans and Illinois waivers approved by the federal 
22Centers for Medicare and Medicaid Services necessitated by the 
23requirements of Title XIX and Title XXI of the federal Social 
24Security Act. The adoption of emergency rules
authorized by 
25this subsection (l) shall be deemed to be necessary for the 
26public interest,
safety, and welfare.

 
 
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1 (m) In order to provide for the expeditious and timely 
2implementation of the provisions of the
State's fiscal year 
32008 budget, the Department of Healthcare and Family Services 
4may adopt emergency rules during fiscal year 2008, including 
5rules effective July 1, 2008, in
accordance with this 
6subsection to the extent necessary to administer the 
7Department's responsibilities with respect to amendments to 
8the State plans and Illinois waivers approved by the federal 
9Centers for Medicare and Medicaid Services necessitated by the 
10requirements of Title XIX and Title XXI of the federal Social 
11Security Act. The adoption of emergency rules
authorized by 
12this subsection (m) shall be deemed to be necessary for the 
13public interest,
safety, and welfare.

14 (n) In order to provide for the expeditious and timely 
15implementation of the provisions of the State's fiscal year 
162010 budget, emergency rules to implement any provision of 
17Public Act 96-45 or any other budget initiative authorized by 
18the 96th General Assembly for fiscal year 2010 may be adopted 
19in accordance with this Section by the agency charged with 
20administering that provision or initiative. The adoption of 
21emergency rules authorized by this subsection (n) shall be 
22deemed to be necessary for the public interest, safety, and 
23welfare. The rulemaking authority granted in this subsection 
24(n) shall apply only to rules promulgated during Fiscal Year 
252010. 
26 (o) In order to provide for the expeditious and timely 
 
 
10100SB0690ham002- 184 -LRB101 04451 SMS 61506 a


1implementation of the provisions of the State's fiscal year 
22011 budget, emergency rules to implement any provision of 
3Public Act 96-958 or any other budget initiative authorized by 
4the 96th General Assembly for fiscal year 2011 may be adopted 
5in accordance with this Section by the agency charged with 
6administering that provision or initiative. The adoption of 
7emergency rules authorized by this subsection (o) is deemed to 
8be necessary for the public interest, safety, and welfare. The 
9rulemaking authority granted in this subsection (o) applies 
10only to rules promulgated on or after July 1, 2010 (the 
11effective date of Public Act 96-958) through June 30, 2011. 
12 (p) In order to provide for the expeditious and timely 
13implementation of the provisions of Public Act 97-689, 
14emergency rules to implement any provision of Public Act 97-689 
15may be adopted in accordance with this subsection (p) by the 
16agency charged with administering that provision or 
17initiative. The 150-day limitation of the effective period of 
18emergency rules does not apply to rules adopted under this 
19subsection (p), and the effective period may continue through 
20June 30, 2013. The 24-month limitation on the adoption of 
21emergency rules does not apply to rules adopted under this 
22subsection (p). The adoption of emergency rules authorized by 
23this subsection (p) is deemed to be necessary for the public 
24interest, safety, and welfare.
25 (q) In order to provide for the expeditious and timely 
26implementation of the provisions of Articles 7, 8, 9, 11, and 
 
 
10100SB0690ham002- 185 -LRB101 04451 SMS 61506 a


112 of Public Act 98-104, emergency rules to implement any 
2provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 
3may be adopted in accordance with this subsection (q) by the 
4agency charged with administering that provision or 
5initiative. The 24-month limitation on the adoption of 
6emergency rules does not apply to rules adopted under this 
7subsection (q). The adoption of emergency rules authorized by 
8this subsection (q) is deemed to be necessary for the public 
9interest, safety, and welfare. 
10 (r) In order to provide for the expeditious and timely 
11implementation of the provisions of Public Act 98-651, 
12emergency rules to implement Public Act 98-651 may be adopted 
13in accordance with this subsection (r) by the Department of 
14Healthcare and Family Services. The 24-month limitation on the 
15adoption of emergency rules does not apply to rules adopted 
16under this subsection (r). The adoption of emergency rules 
17authorized by this subsection (r) is deemed to be necessary for 
18the public interest, safety, and welfare. 
19 (s) In order to provide for the expeditious and timely 
20implementation of the provisions of Sections 5-5b.1 and 5A-2 of 
21the Illinois Public Aid Code, emergency rules to implement any 
22provision of Section 5-5b.1 or Section 5A-2 of the Illinois 
23Public Aid Code may be adopted in accordance with this 
24subsection (s) by the Department of Healthcare and Family 
25Services. The rulemaking authority granted in this subsection 
26(s) shall apply only to those rules adopted prior to July 1, 
 
 
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12015. Notwithstanding any other provision of this Section, any 
2emergency rule adopted under this subsection (s) shall only 
3apply to payments made for State fiscal year 2015. The adoption 
4of emergency rules authorized by this subsection (s) is deemed 
5to be necessary for the public interest, safety, and welfare. 
6 (t) In order to provide for the expeditious and timely 
7implementation of the provisions of Article II of Public Act 
899-6, emergency rules to implement the changes made by Article 
9II of Public Act 99-6 to the Emergency Telephone System Act may 
10be adopted in accordance with this subsection (t) by the 
11Department of State Police. The rulemaking authority granted in 
12this subsection (t) shall apply only to those rules adopted 
13prior to July 1, 2016. The 24-month limitation on the adoption 
14of emergency rules does not apply to rules adopted under this 
15subsection (t). The adoption of emergency rules authorized by 
16this subsection (t) is deemed to be necessary for the public 
17interest, safety, and welfare. 
18 (u) In order to provide for the expeditious and timely 
19implementation of the provisions of the Burn Victims Relief 
20Act, emergency rules to implement any provision of the Act may 
21be adopted in accordance with this subsection (u) by the 
22Department of Insurance. The rulemaking authority granted in 
23this subsection (u) shall apply only to those rules adopted 
24prior to December 31, 2015. The adoption of emergency rules 
25authorized by this subsection (u) is deemed to be necessary for 
26the public interest, safety, and welfare.
 
 
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1 (v) In order to provide for the expeditious and timely 
2implementation of the provisions of Public Act 99-516, 
3emergency rules to implement Public Act 99-516 may be adopted 
4in accordance with this subsection (v) by the Department of 
5Healthcare and Family Services. The 24-month limitation on the 
6adoption of emergency rules does not apply to rules adopted 
7under this subsection (v). The adoption of emergency rules 
8authorized by this subsection (v) is deemed to be necessary for 
9the public interest, safety, and welfare.
10 (w) In order to provide for the expeditious and timely 
11implementation of the provisions of Public Act 99-796, 
12emergency rules to implement the changes made by Public Act 
1399-796 may be adopted in accordance with this subsection (w) by 
14the Adjutant General. The adoption of emergency rules 
15authorized by this subsection (w) is deemed to be necessary for 
16the public interest, safety, and welfare. 
17 (x) In order to provide for the expeditious and timely 
18implementation of the provisions of Public Act 99-906, 
19emergency rules to implement subsection (i) of Section 16-115D, 
20subsection (g) of Section 16-128A, and subsection (a) of 
21Section 16-128B of the Public Utilities Act may be adopted in 
22accordance with this subsection (x) by the Illinois Commerce 
23Commission. The rulemaking authority granted in this 
24subsection (x) shall apply only to those rules adopted within 
25180 days after June 1, 2017 (the effective date of Public Act 
2699-906). The adoption of emergency rules authorized by this 
 
 
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1subsection (x) is deemed to be necessary for the public 
2interest, safety, and welfare. 
3 (y) In order to provide for the expeditious and timely 
4implementation of the provisions of Public Act 100-23, 
5emergency rules to implement the changes made by Public Act 
6100-23 to Section 4.02 of the Illinois Act on the Aging, 
7Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
8Section 55-30 of the Alcoholism and Other Drug Abuse and 
9Dependency Act, and Sections 74 and 75 of the Mental Health and 
10Developmental Disabilities Administrative Act may be adopted 
11in accordance with this subsection (y) by the respective 
12Department. The adoption of emergency rules authorized by this 
13subsection (y) is deemed to be necessary for the public 
14interest, safety, and welfare. 
15 (z) In order to provide for the expeditious and timely 
16implementation of the provisions of Public Act 100-554, 
17emergency rules to implement the changes made by Public Act 
18100-554 to Section 4.7 of the Lobbyist Registration Act may be 
19adopted in accordance with this subsection (z) by the Secretary 
20of State. The adoption of emergency rules authorized by this 
21subsection (z) is deemed to be necessary for the public 
22interest, safety, and welfare. 
23 (aa) In order to provide for the expeditious and timely 
24initial implementation of the changes made to Articles 5, 5A, 
2512, and 14 of the Illinois Public Aid Code under the provisions 
26of Public Act 100-581, the Department of Healthcare and Family 
 
 
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1Services may adopt emergency rules in accordance with this 
2subsection (aa). The 24-month limitation on the adoption of 
3emergency rules does not apply to rules to initially implement 
4the changes made to Articles 5, 5A, 12, and 14 of the Illinois 
5Public Aid Code adopted under this subsection (aa). The 
6adoption of emergency rules authorized by this subsection (aa) 
7is deemed to be necessary for the public interest, safety, and 
8welfare. 
9 (bb) In order to provide for the expeditious and timely 
10implementation of the provisions of Public Act 100-587, 
11emergency rules to implement the changes made by Public Act 
12100-587 to Section 4.02 of the Illinois Act on the Aging, 
13Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
14subsection (b) of Section 55-30 of the Alcoholism and Other 
15Drug Abuse and Dependency Act, Section 5-104 of the Specialized 
16Mental Health Rehabilitation Act of 2013, and Section 75 and 
17subsection (b) of Section 74 of the Mental Health and 
18Developmental Disabilities Administrative Act may be adopted 
19in accordance with this subsection (bb) by the respective 
20Department. The adoption of emergency rules authorized by this 
21subsection (bb) is deemed to be necessary for the public 
22interest, safety, and welfare. 
23 (cc) In order to provide for the expeditious and timely 
24implementation of the provisions of Public Act 100-587, 
25emergency rules may be adopted in accordance with this 
26subsection (cc) to implement the changes made by Public Act 
 
 
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1100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois 
2Pension Code by the Board created under Article 14 of the Code; 
3Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by 
4the Board created under Article 15 of the Code; and Sections 
516-190.5 and 16-190.6 of the Illinois Pension Code by the Board 
6created under Article 16 of the Code. The adoption of emergency 
7rules authorized by this subsection (cc) is deemed to be 
8necessary for the public interest, safety, and welfare. 
9 (dd) In order to provide for the expeditious and timely 
10implementation of the provisions of Public Act 100-864, 
11emergency rules to implement the changes made by Public Act 
12100-864 to Section 3.35 of the Newborn Metabolic Screening Act 
13may be adopted in accordance with this subsection (dd) by the 
14Secretary of State. The adoption of emergency rules authorized 
15by this subsection (dd) is deemed to be necessary for the 
16public interest, safety, and welfare. 
17 (ee) In order to provide for the expeditious and timely 
18implementation of the provisions of Public Act 100-1172 this 
19amendatory Act of the 100th General Assembly, emergency rules 
20implementing the Illinois Underground Natural Gas Storage 
21Safety Act may be adopted in accordance with this subsection by 
22the Department of Natural Resources. The adoption of emergency 
23rules authorized by this subsection is deemed to be necessary 
24for the public interest, safety, and welfare.
25 (ff) (ee) In order to provide for the expeditious and 
26timely initial implementation of the changes made to Articles 
 
 
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15A and 14 of the Illinois Public Aid Code under the provisions 
2of Public Act 100-1181 this amendatory Act of the 100th General 
3Assembly, the Department of Healthcare and Family Services may 
4on a one-time-only basis adopt emergency rules in accordance 
5with this subsection (ff) (ee). The 24-month limitation on the 
6adoption of emergency rules does not apply to rules to 
7initially implement the changes made to Articles 5A and 14 of 
8the Illinois Public Aid Code adopted under this subsection (ff) 
9(ee). The adoption of emergency rules authorized by this 
10subsection (ff) (ee) is deemed to be necessary for the public 
11interest, safety, and welfare. 
12 (gg) (ff) In order to provide for the expeditious and 
13timely implementation of the provisions of Public Act 101-1 
14this amendatory Act of the 101st General Assembly, emergency 
15rules may be adopted by the Department of Labor in accordance 
16with this subsection (gg) (ff) to implement the changes made by 
17Public Act 101-1 this amendatory Act of the 101st General 
18Assembly to the Minimum Wage Law. The adoption of emergency 
19rules authorized by this subsection (gg) (ff) is deemed to be 
20necessary for the public interest, safety, and welfare. 
21 (ii) In order to provide for the expeditious and timely 
22implementation of the provisions of Section 25-70 of the Sports 
23Wagering Act, emergency rules to implement Section 25-70 of the 
24Sports Wagering Act may be adopted in accordance with this 
25subsection (ii) by the Department of the Lottery as provided in 
26the Sports Wagering Act. The adoption of emergency rules 
 
 
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1authorized by this subsection (ii) is deemed to be necessary 
2for the public interest, safety, and welfare. 
3 (jj) In order to provide for the expeditious and timely 
4implementation of the Sports Wagering Act, emergency rules to 
5implement the Sports Wagering Act may be adopted in accordance 
6with this subsection (jj) by the Illinois Gaming Board. The 
7adoption of emergency rules authorized by this subsection (jj) 
8is deemed to be necessary for the public interest, safety, and 
9welfare. 
10(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 
11100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. 
126-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; 
13100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. 
143-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)

15 Section 25-905. The State Finance Act is amended by adding 
16Section 5.896 as follows:

17 (30 ILCS 105/5.896 new)
18 Sec. 5.896. The Sports Wagering Fund.

19 Section 25-910. The Riverboat Gambling Act is amended by 
20changing Section 13 as follows:




21 (230 ILCS 10/13) (from Ch. 120, par. 2413)


22 Sec. 13. Wagering tax; rate; distribution. 

 
 
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1 (a) Until January 1, 1998, a tax is imposed on the adjusted 
2gross
receipts received from gambling games authorized under 
3this Act at the rate of
20%.

4 (a-1) From January 1, 1998 until July 1, 2002, a privilege 
5tax is
imposed on persons engaged in the business of conducting 
6riverboat gambling
operations, based on the adjusted gross 
7receipts received by a licensed owner
from gambling games 
8authorized under this Act at the following rates:


9  15% of annual adjusted gross receipts up to and 
10 including $25,000,000;


11  20% of annual adjusted gross receipts in excess of 
12 $25,000,000 but not
exceeding $50,000,000;


13  25% of annual adjusted gross receipts in excess of 
14 $50,000,000 but not
exceeding $75,000,000;


15  30% of annual adjusted gross receipts in excess of 
16 $75,000,000 but not
exceeding $100,000,000;


17  35% of annual adjusted gross receipts in excess of 
18 $100,000,000.

19 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax 
20is imposed on
persons engaged in the business of conducting 
21riverboat gambling operations,
other than licensed managers 
22conducting riverboat gambling operations on behalf
of the 
23State, based on the adjusted gross receipts received by a 
24licensed
owner from gambling games authorized under this Act at 
25the following rates:


26  15% of annual adjusted gross receipts up to and 
 
 
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1 including $25,000,000;


2  22.5% of annual adjusted gross receipts in excess of 
3 $25,000,000 but not
exceeding $50,000,000;


4  27.5% of annual adjusted gross receipts in excess of 
5 $50,000,000 but not
exceeding $75,000,000;


6  32.5% of annual adjusted gross receipts in excess of 
7 $75,000,000 but not
exceeding $100,000,000;


8  37.5% of annual adjusted gross receipts in excess of 
9 $100,000,000 but not
exceeding $150,000,000;


10  45% of annual adjusted gross receipts in excess of 
11 $150,000,000 but not
exceeding $200,000,000;


12  50% of annual adjusted gross receipts in excess of 
13 $200,000,000.

14 (a-3) Beginning July 1, 2003, a privilege tax is imposed on 
15persons engaged
in the business of conducting riverboat 
16gambling operations, other than
licensed managers conducting 
17riverboat gambling operations on behalf of the
State, based on 
18the adjusted gross receipts received by a licensed owner from

19gambling games authorized under this Act at the following 
20rates:


21  15% of annual adjusted gross receipts up to and 
22 including $25,000,000;


23  27.5% of annual adjusted gross receipts in excess of 
24 $25,000,000 but not
exceeding $37,500,000;


25  32.5% of annual adjusted gross receipts in excess of 
26 $37,500,000 but not
exceeding $50,000,000;


 
 
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1  37.5% of annual adjusted gross receipts in excess of 
2 $50,000,000 but not
exceeding $75,000,000;


3  45% of annual adjusted gross receipts in excess of 
4 $75,000,000 but not
exceeding $100,000,000;


5  50% of annual adjusted gross receipts in excess of 
6 $100,000,000 but not
exceeding $250,000,000;


7  70% of annual adjusted gross receipts in excess of 
8 $250,000,000.

9 An amount equal to the amount of wagering taxes collected 
10under this
subsection (a-3) that are in addition to the amount 
11of wagering taxes that
would have been collected if the 
12wagering tax rates under subsection (a-2)
were in effect shall 
13be paid into the Common School Fund.

14 The privilege tax imposed under this subsection (a-3) shall 
15no longer be
imposed beginning on the earlier of (i) July 1, 
162005; (ii) the first date
after June 20, 2003 that riverboat 
17gambling operations are conducted
pursuant to a dormant 
18license; or (iii) the first day that riverboat gambling

19operations are conducted under the authority of an owners 
20license that is in
addition to the 10 owners licenses initially 
21authorized under this Act.
For the purposes of this subsection 
22(a-3), the term "dormant license"
means an owners license that 
23is authorized by this Act under which no
riverboat gambling 
24operations are being conducted on June 20, 2003.

25 (a-4) Beginning on the first day on which the tax imposed 
26under
subsection (a-3) is no longer imposed, a privilege tax is 
 
 
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1imposed on persons
engaged in the business of conducting 
2riverboat gambling operations, other
than licensed managers 
3conducting riverboat gambling operations on behalf of
the 
4State, based on the adjusted gross receipts received by a 
5licensed owner
from gambling games authorized under this Act at 
6the following rates:


7  15% of annual adjusted gross receipts up to and 
8 including $25,000,000;


9  22.5% of annual adjusted gross receipts in excess of 
10 $25,000,000 but not
exceeding $50,000,000;


11  27.5% of annual adjusted gross receipts in excess of 
12 $50,000,000 but not
exceeding $75,000,000;


13  32.5% of annual adjusted gross receipts in excess of 
14 $75,000,000 but not
exceeding $100,000,000;


15  37.5% of annual adjusted gross receipts in excess of 
16 $100,000,000 but not
exceeding $150,000,000;


17  45% of annual adjusted gross receipts in excess of 
18 $150,000,000 but not
exceeding $200,000,000;


19  50% of annual adjusted gross receipts in excess of 
20 $200,000,000.

21 (a-8) Riverboat gambling operations conducted by a 
22licensed manager on
behalf of the State are not subject to the 
23tax imposed under this Section.

24 (a-10) The taxes imposed by this Section shall be paid by 
25the licensed
owner to the Board not later than 5:00 o'clock 
26p.m. of the day after the day
when the wagers were made.

 
 
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1 (a-15) If the privilege tax imposed under subsection (a-3) 
2is no longer imposed pursuant to item (i) of the last paragraph 
3of subsection (a-3), then by June 15 of each year, each owners 
4licensee, other than an owners licensee that admitted 1,000,000 
5persons or
fewer in calendar year 2004, must, in addition to 
6the payment of all amounts otherwise due under this Section, 
7pay to the Board a reconciliation payment in the amount, if 
8any, by which the licensed owner's base amount exceeds the 
9amount of net privilege tax paid by the licensed owner to the 
10Board in the then current State fiscal year. A licensed owner's 
11net privilege tax obligation due for the balance of the State 
12fiscal year shall be reduced up to the total of the amount paid 
13by the licensed owner in its June 15 reconciliation payment. 
14The obligation imposed by this subsection (a-15) is binding on 
15any person, firm, corporation, or other entity that acquires an 
16ownership interest in any such owners license. The obligation 
17imposed under this subsection (a-15) terminates on the earliest 
18of: (i) July 1, 2007, (ii) the first day after the effective 
19date of this amendatory Act of the 94th General Assembly that 
20riverboat gambling operations are conducted pursuant to a 
21dormant license, (iii) the first day that riverboat gambling 
22operations are conducted under the authority of an owners 
23license that is in addition to the 10 owners licenses initially 
24authorized under this Act, or (iv) the first day that a 
25licensee under the Illinois Horse Racing Act of 1975 conducts 
26gaming operations with slot machines or other electronic gaming 
 
 
10100SB0690ham002- 198 -LRB101 04451 SMS 61506 a


1devices. The Board must reduce the obligation imposed under 
2this subsection (a-15) by an amount the Board deems reasonable 
3for any of the following reasons: (A) an act or acts of God, 
4(B) an act of bioterrorism or terrorism or a bioterrorism or 
5terrorism threat that was investigated by a law enforcement 
6agency, or (C) a condition beyond the control of the owners 
7licensee that does not result from any act or omission by the 
8owners licensee or any of its agents and that poses a hazardous 
9threat to the health and safety of patrons. If an owners 
10licensee pays an amount in excess of its liability under this 
11Section, the Board shall apply the overpayment to future 
12payments required under this Section.
13 For purposes of this subsection (a-15):
14 "Act of God" means an incident caused by the operation of 
15an extraordinary force that cannot be foreseen, that cannot be 
16avoided by the exercise of due care, and for which no person 
17can be held liable.

18 "Base amount" means the following:
19  For a riverboat in Alton, $31,000,000.

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

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

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

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

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

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

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

 
 
10100SB0690ham002- 199 -LRB101 04451 SMS 61506 a


1 "Dormant license" has the meaning ascribed to it in 
2subsection (a-3).

3 "Net privilege tax" means all privilege taxes paid by a 
4licensed owner to the Board under this Section, less all 
5payments made from the State Gaming Fund pursuant to subsection 
6(b) of this Section.
7 The changes made to this subsection (a-15) by Public Act 
894-839 are intended to restate and clarify the intent of Public 
9Act 94-673 with respect to the amount of the payments required 
10to be made under this subsection by an owners licensee to the 
11Board.

12 (b) Until January 1, 1998, 25% of the tax revenue deposited 
13in the State
Gaming Fund under this Section shall be paid, 
14subject to appropriation by the
General Assembly, to the unit 
15of local government which is designated as the
home dock of the 
16riverboat. Beginning January 1, 1998, from the tax revenue

17deposited in the State Gaming Fund under this Section, an 
18amount equal to 5% of
adjusted gross receipts generated by a 
19riverboat shall be paid monthly, subject
to appropriation by 
20the General Assembly, to the unit of local government that
is 
21designated as the home dock of the riverboat. From the tax 
22revenue
deposited in the State Gaming Fund pursuant to 
23riverboat gambling operations
conducted by a licensed manager 
24on behalf of the State, an amount equal to 5%
of adjusted gross 
25receipts generated pursuant to those riverboat gambling

26operations shall be paid monthly,
subject to appropriation by 
 
 
10100SB0690ham002- 200 -LRB101 04451 SMS 61506 a


1the General Assembly, to the unit of local
government that is 
2designated as the home dock of the riverboat upon which
those 
3riverboat gambling operations are conducted.

4 (c) Appropriations, as approved by the General Assembly, 
5may be made
from the State Gaming Fund to the Board (i) for the 
6administration and enforcement of this Act and the Video Gaming 
7Act, (ii) for distribution to the Department of State Police 
8and to the Department of Revenue for the enforcement of this 
9Act, and (iii) to the
Department of Human Services for the 
10administration of programs to treat
problem gambling, 
11including problem gambling from sports wagering.

12 (c-5) Before May 26, 2006 (the effective date of Public Act 
1394-804) and beginning on the effective date of this amendatory 
14Act of the 95th General Assembly, unless any organization 
15licensee under the Illinois Horse Racing Act of 1975 begins to 
16operate a slot machine or video game of chance under the 
17Illinois Horse Racing Act of 1975 or this Act, after the 
18payments required under subsections (b) and (c) have been
made, 
19an amount equal to 15% of the adjusted gross receipts of (1) an 
20owners
licensee that relocates pursuant to Section 11.2,
(2) an 
21owners licensee
conducting riverboat gambling operations

22pursuant to an
owners license that is initially issued after 
23June
25, 1999,
or (3) the first
riverboat gambling operations 
24conducted by a licensed manager on behalf of the
State under 
25Section 7.3,
whichever comes first, shall be paid from the 
26State
Gaming Fund into the Horse Racing Equity Fund.

 
 
10100SB0690ham002- 201 -LRB101 04451 SMS 61506 a


1 (c-10) Each year the General Assembly shall appropriate 
2from the General
Revenue Fund to the Education Assistance Fund 
3an amount equal to the amount
paid into the Horse Racing Equity 
4Fund pursuant to subsection (c-5) in the
prior calendar year.

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

15county with a population of over 3,000,000 inhabitants for the 
16purpose of
enhancing the county's criminal justice system.

17 (c-20) Each year the General Assembly shall appropriate 
18from the General
Revenue Fund to the Education Assistance Fund 
19an amount equal to the amount
paid to each home rule county 
20with a population of over 3,000,000 inhabitants
pursuant to 
21subsection (c-15) in the prior calendar year.

22 (c-25) On July 1, 2013 and each July 1 thereafter, 
23$1,600,000 shall be transferred from the State Gaming Fund to 
24the Chicago State University Education Improvement Fund.

25 (c-30) On July 1, 2013 or as soon as possible thereafter, 
26$92,000,000 shall be transferred from the State Gaming Fund to 
 
 
10100SB0690ham002- 202 -LRB101 04451 SMS 61506 a


1the School Infrastructure Fund and $23,000,000 shall be 
2transferred from the State Gaming Fund to the Horse Racing 
3Equity Fund. 
4 (c-35) Beginning on July 1, 2013, in addition to any amount 
5transferred under subsection (c-30) of this Section, 
6$5,530,000 shall be transferred monthly from the State Gaming 
7Fund to the School Infrastructure Fund. 
8 (d) From time to time, the
Board shall transfer the 
9remainder of the funds
generated by this Act into the Education

10Assistance Fund, created by Public Act 86-0018, of the State of 
11Illinois.

12 (e) Nothing in this Act shall prohibit the unit of local 
13government
designated as the home dock of the riverboat from 
14entering into agreements
with other units of local government 
15in this State or in other states to
share its portion of the 
16tax revenue.

17 (f) To the extent practicable, the Board shall administer 
18and collect the
wagering taxes imposed by this Section in a 
19manner consistent with the
provisions of Sections 4, 5, 5a, 5b, 
205c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the 
21Retailers' Occupation Tax Act and Section 3-7 of the
Uniform 
22Penalty and Interest Act.

23(Source: P.A. 98-18, eff. 6-7-13.)


24 Section 25-915. The Criminal Code of 2012 is amended by 
25changing Sections 28-1, 28-3, and 28-5 as follows:



 
 
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1 (720 ILCS 5/28-1) (from Ch. 38, par. 28-1)



2 Sec. 28-1. Gambling. 

3 (a) A person commits gambling when he or she:

4  (1) knowingly plays a game of chance or skill for money 
5 or other thing of
value, unless excepted in subsection (b) 
6 of this Section;

7  (2) knowingly makes a wager upon the result of any 
8 game, contest, or any
political nomination, appointment or 
9 election;

10  (3) knowingly operates, keeps, owns, uses, purchases, 
11 exhibits, rents, sells,
bargains for the sale or lease of, 
12 manufactures or distributes any
gambling device;

13  (4) contracts to have or give himself or herself or 
14 another the option to buy
or sell, or contracts to buy or 
15 sell, at a future time, any grain or
other commodity 
16 whatsoever, or any stock or security of any company,
where 
17 it is at the time of making such contract intended by both 
18 parties
thereto that the contract to buy or sell, or the 
19 option, whenever
exercised, or the contract resulting 
20 therefrom, shall be settled, not by
the receipt or delivery 
21 of such property, but by the payment only of
differences in 
22 prices thereof; however, the issuance, purchase, sale,

23 exercise, endorsement or guarantee, by or through a person 
24 registered
with the Secretary of State pursuant to Section 
25 8 of the Illinois
Securities Law of 1953, or by or through 
 
 
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1 a person exempt from such
registration under said Section 
2 8, of a put, call, or other option to
buy or sell 
3 securities which have been registered with the Secretary of

4 State or which are exempt from such registration under 
5 Section 3 of the
Illinois Securities Law of 1953 is not 
6 gambling within the meaning of
this paragraph (4);

7  (5) knowingly owns or possesses any book, instrument or 
8 apparatus by
means of which bets or wagers have been, or 
9 are, recorded or registered,
or knowingly possesses any 
10 money which he has received in the course of
a bet or 
11 wager;

12  (6) knowingly sells pools upon the result of any game 
13 or contest of skill or
chance, political nomination, 
14 appointment or election;

15  (7) knowingly sets up or promotes any lottery or sells, 
16 offers to sell or
transfers any ticket or share for any 
17 lottery;

18  (8) knowingly sets up or promotes any policy game or 
19 sells, offers to sell or
knowingly possesses or transfers 
20 any policy ticket, slip, record,
document or other similar 
21 device;

22  (9) knowingly drafts, prints or publishes any lottery 
23 ticket or share,
or any policy ticket, slip, record, 
24 document or similar device, except for
such activity 
25 related to lotteries, bingo games and raffles authorized by

26 and conducted in accordance with the laws of Illinois or 
 
 
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1 any other state or
foreign government;

2  (10) knowingly advertises any lottery or policy game, 
3 except for such
activity related to lotteries, bingo games 
4 and raffles authorized by and
conducted in accordance with 
5 the laws of Illinois or any other state;

6  (11) knowingly transmits information as to wagers, 
7 betting odds, or
changes in betting odds by telephone, 
8 telegraph, radio, semaphore or
similar means; or knowingly 
9 installs or maintains equipment for the
transmission or 
10 receipt of such information; except that nothing in this

11 subdivision (11) prohibits transmission or receipt of such 
12 information
for use in news reporting of sporting events or 
13 contests; or

14  (12) knowingly establishes, maintains, or operates an 
15 Internet site that
permits a person to play a game of

16 chance or skill for money or other thing of value by means 
17 of the Internet or
to make a wager upon the
result of any 
18 game, contest, political nomination, appointment, or

19 election by means of the Internet. This item (12) does not 
20 apply to activities referenced in items (6), and (6.1), and 
21 (15) of subsection (b) of this Section. 

22 (b) Participants in any of the following activities shall 
23not be
convicted of gambling:

24  (1) Agreements to compensate for loss caused by the 
25 happening of
chance including without limitation contracts 
26 of indemnity or guaranty
and life or health or accident 
 
 
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1 insurance.

2  (2) Offers of prizes, award or compensation to the 
3 actual
contestants in any bona fide contest for the 
4 determination of skill,
speed, strength or endurance or to 
5 the owners of animals or vehicles
entered in such contest.

6  (3) Pari-mutuel betting as authorized by the law of 
7 this State.

8  (4) Manufacture of gambling devices, including the 
9 acquisition of
essential parts therefor and the assembly 
10 thereof, for transportation in
interstate or foreign 
11 commerce to any place outside this State when such

12 transportation is not prohibited by any applicable Federal 
13 law; or the
manufacture, distribution, or possession of 
14 video gaming terminals, as
defined in the Video Gaming Act, 
15 by manufacturers, distributors, and
terminal operators 
16 licensed to do so under the Video Gaming Act.

17  (5) The game commonly known as "bingo", when conducted 
18 in accordance
with the Bingo License and Tax Act.

19  (6) Lotteries when conducted by the State of Illinois 
20 in accordance
with the Illinois Lottery Law. This exemption 
21 includes any activity conducted by the Department of 
22 Revenue to sell lottery tickets pursuant to the provisions 
23 of the Illinois Lottery Law and its rules.

24  (6.1) The purchase of lottery tickets through the 
25 Internet for a lottery conducted by the State of Illinois 
26 under the program established in Section 7.12 of the 
 
 
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1 Illinois Lottery Law.

2  (7) Possession of an antique slot machine that is 
3 neither used nor
intended to be used in the operation or 
4 promotion of any unlawful
gambling activity or enterprise. 
5 For the purpose of this subparagraph
(b)(7), an antique 
6 slot machine is one manufactured 25 years ago or earlier.

7  (8) Raffles and poker runs when conducted in accordance 
8 with the Raffles and Poker Runs Act.

9  (9) Charitable games when conducted in accordance with 
10 the Charitable
Games Act.

11  (10) Pull tabs and jar games when conducted under the 
12 Illinois Pull
Tabs and Jar Games Act.

13  (11) Gambling games conducted on riverboats when

14 authorized by the Riverboat Gambling Act.

15  (12) Video gaming terminal games at a licensed 
16 establishment, licensed truck stop establishment,
licensed

17 fraternal establishment, or licensed veterans 
18 establishment when
conducted in accordance with the Video 
19 Gaming Act. 
20  (13) Games of skill or chance where money or other 
21 things of value can be won but no payment or purchase is 
22 required to participate. 
23  (14) Savings promotion raffles authorized under 
24 Section 5g of the Illinois Banking Act, Section 7008 of the 
25 Savings Bank Act, Section 42.7 of the Illinois Credit Union 
26 Act, Section 5136B of the National Bank Act (12 U.S.C. 
 
 
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1 25a), or Section 4 of the Home Owners' Loan Act (12 U.S.C. 
2 1463). 
3  (15) Sports wagering when conducted in accordance with 
4 the Sports Wagering Act. 
5 (c) Sentence.

6 Gambling is a
Class A misdemeanor. A second or
subsequent 
7conviction under subsections (a)(3) through (a)(12),
is a Class 
84 felony.

9 (d) Circumstantial evidence.

10 In prosecutions under
this
Section circumstantial evidence 
11shall have the same validity and weight as
in any criminal 
12prosecution.

13(Source: P.A. 98-644, eff. 6-10-14; 99-149, eff. 1-1-16.)





14 (720 ILCS 5/28-3)
 (from Ch. 38, par. 28-3)



15 Sec. 28-3. Keeping a Gambling Place. A "gambling place" is 
16any real
estate, vehicle, boat or any other property whatsoever 
17used for the
purposes of gambling other than gambling conducted 
18in the manner authorized
by the Riverboat Gambling Act, the 
19Sports Wagering Act, or the Video Gaming Act. Any person who

20knowingly permits any premises
or property owned or occupied by 
21him or under his control to be used as a
gambling place commits 
22a Class A misdemeanor. Each subsequent offense is a
Class 4 
23felony. When any premises is determined by the circuit court to 
24be
a gambling place:

25 (a) Such premises is a public nuisance and may be proceeded 
 
 
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1against as such,
and

2 (b) All licenses, permits or certificates issued by the 
3State of
Illinois or any subdivision or public agency thereof 
4authorizing the
serving of food or liquor on such premises 
5shall be void; and no license,
permit or certificate so 
6cancelled shall be reissued for such premises for
a period of 
760 days thereafter; nor shall any person convicted of keeping a

8gambling place be reissued such license
for one year from his 
9conviction and, after a second conviction of keeping
a gambling 
10place, any such person shall not be reissued such license, and

11 (c) Such premises of any person who knowingly permits 
12thereon a
violation of any Section of this Article shall be 
13held liable for, and may
be sold to pay any unsatisfied 
14judgment that may be recovered and any
unsatisfied fine that 
15may be levied under any Section of this Article.

16(Source: P.A. 96-34, eff. 7-13-09.)




17 (720 ILCS 5/28-5) (from Ch. 38, par. 28-5)



18 Sec. 28-5. Seizure of gambling devices and gambling funds. 

19 (a) Every device designed for gambling which is incapable 
20of lawful use
or every device used unlawfully for gambling 
21shall be considered a
"gambling device", and shall be subject 
22to seizure, confiscation and
destruction by the Department of 
23State Police or by any municipal, or other
local authority, 
24within whose jurisdiction the same may be found. As used
in 
25this Section, a "gambling device" includes any slot machine, 
 
 
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1and
includes any machine or device constructed for the 
2reception of money or
other thing of value and so constructed 
3as to return, or to cause someone
to return, on chance to the 
4player thereof money, property or a right to
receive money or 
5property. With the exception of any device designed for

6gambling which is incapable of lawful use, no gambling device 
7shall be
forfeited or destroyed unless an individual with a 
8property interest in
said device knows of the unlawful use of 
9the device.

10 (b) Every gambling device shall be seized and forfeited to 
11the county
wherein such seizure occurs. Any money or other 
12thing of value integrally
related to acts of gambling shall be 
13seized and forfeited to the county
wherein such seizure occurs.

14 (c) If, within 60 days after any seizure pursuant to 
15subparagraph
(b) of this Section, a person having any property 
16interest in the seized
property is charged with an offense, the 
17court which renders judgment
upon such charge shall, within 30 
18days after such judgment, conduct a
forfeiture hearing to 
19determine whether such property was a gambling device
at the 
20time of seizure. Such hearing shall be commenced by a written

21petition by the State, including material allegations of fact, 
22the name
and address of every person determined by the State to 
23have any property
interest in the seized property, a 
24representation that written notice of
the date, time and place 
25of such hearing has been mailed to every such
person by 
26certified mail at least 10 days before such date, and a
request 
 
 
10100SB0690ham002- 211 -LRB101 04451 SMS 61506 a


1for forfeiture. Every such person may appear as a party and

2present evidence at such hearing. The quantum of proof required 
3shall
be a preponderance of the evidence, and the burden of 
4proof shall be on
the State. If the court determines that the 
5seized property was
a gambling device at the time of seizure, 
6an order of forfeiture and
disposition of the seized property 
7shall be entered: a gambling device
shall be received by the 
8State's Attorney, who shall effect its
destruction, except that 
9valuable parts thereof may be liquidated and
the resultant 
10money shall be deposited in the general fund of the county

11wherein such seizure occurred; money and other things of value 
12shall be
received by the State's Attorney and, upon 
13liquidation, shall be
deposited in the general fund of the 
14county wherein such seizure
occurred. However, in the event 
15that a defendant raises the defense
that the seized slot 
16machine is an antique slot machine described in
subparagraph 
17(b) (7) of Section 28-1 of this Code and therefore he is
exempt 
18from the charge of a gambling activity participant, the seized

19antique slot machine shall not be destroyed or otherwise 
20altered until a
final determination is made by the Court as to 
21whether it is such an
antique slot machine. Upon a final 
22determination by the Court of this
question in favor of the 
23defendant, such slot machine shall be
immediately returned to 
24the defendant. Such order of forfeiture and
disposition shall, 
25for the purposes of appeal, be a final order and
judgment in a 
26civil proceeding.

 
 
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1 (d) If a seizure pursuant to subparagraph (b) of this 
2Section is not
followed by a charge pursuant to subparagraph 
3(c) of this Section, or if
the prosecution of such charge is 
4permanently terminated or indefinitely
discontinued without 
5any judgment of conviction or acquittal (1) the
State's 
6Attorney shall commence an in rem proceeding for the forfeiture

7and destruction of a gambling device, or for the forfeiture and 
8deposit
in the general fund of the county of any seized money 
9or other things of
value, or both, in the circuit court and (2) 
10any person having any
property interest in such seized gambling 
11device, money or other thing
of value may commence separate 
12civil proceedings in the manner provided
by law.

13 (e) Any gambling device displayed for sale to a riverboat 
14gambling
operation or used to train occupational licensees of a 
15riverboat gambling
operation as authorized under the Riverboat 
16Gambling Act is exempt from
seizure under this Section.

17 (f) Any gambling equipment, devices and supplies provided 
18by a licensed
supplier in accordance with the Riverboat 
19Gambling Act which are removed
from the riverboat for repair 
20are exempt from seizure under this Section.

21 (g) The following video gaming terminals are exempt from 
22seizure under this Section:
23  (1) Video gaming terminals for sale to a licensed 
24 distributor or operator under the Video Gaming Act.
25  (2) Video gaming terminals used to train licensed 
26 technicians or licensed terminal handlers.
 
 
10100SB0690ham002- 213 -LRB101 04451 SMS 61506 a


1  (3) Video gaming terminals that are removed from a 
2 licensed establishment, licensed truck stop establishment,

3 licensed
fraternal establishment, or licensed veterans 
4 establishment for repair. 
5 (h) Property seized or forfeited under this Section is 
6subject to reporting under the Seizure and Forfeiture Reporting 
7Act. 
8 (i) Any sports lottery terminals provided by a central 
9system provider that are removed from a lottery retailer for 
10repair under the Sports Wagering Act are exempt from seizure 
11under this Section. 
12(Source: P.A. 100-512, eff. 7-1-18.)


13
Article 30.  State Fair Gaming Act


14 Section 30-1. Short title. This Article may be cited as the 
15State Fair Gaming Act. References in
this Article to "this Act" 
16mean this Article.

17 Section 30-5. Definitions. As used in this Act:
18 "Board" means the Illinois Gaming Board.
19 "State Fair" has the meaning given to that term in the 
20State Fair Act.

21 Section 30-10. Gambling at the State Fair. 
22 (a) The Board shall issue a licensed establishment license 
 
 
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1as provided under Section 25 of the Video Gaming Act to a 
2concessioner who will operate at the Illinois State Fairgrounds 
3and at the DuQuoin State Fairgrounds. The concessioner shall be 
4chosen under the Illinois Procurement Code for an operational 
5period not to exceed 3 years. At the conclusion of each 3-year 
6cycle, the Illinois Procurement Code shall be used to determine 
7the new concessioner.
8 (b) Moneys bid by the concessioner shall be deposited into 
9the State Fairgrounds Capital Improvements and Harness Racing 
10Fund.

11 Section 30-15. Video gaming at the State Fair. 
12 (a) The concessioner issued a licensed establishment 
13license under Section 30-10 may operate: (1) up to 50 video 
14gaming terminals as provided in the Video Gaming Act during the 
15scheduled dates of the Illinois State Fair; and (2) up to 30 
16video gaming terminals as provided in the Video Gaming Act 
17during the scheduled dates of the DuQuoin State Fair.
18 (b) No more than 10 video gaming terminals may be placed in 
19any temporary pavilion where alcoholic beverages are served at 
20either State Fair.

21 Section 30-20. Revenue. 
22 (a) Notwithstanding any other law to the contrary, a tax is 
23imposed at the rate of 35% of net terminal income received from 
24video gaming under this Act, which shall be remitted to the 
 
 
10100SB0690ham002- 215 -LRB101 04451 SMS 61506 a


1Board and deposited into the State Fairgrounds Capital 
2Improvements and Harness Racing Fund.
3 (b) There is created within the State treasury the State 
4Fairgrounds Capital Improvements and Harness Racing Fund. The 
5Department of Agriculture shall use moneys in the State 
6Fairgrounds Capital Improvements and Harness Racing Fund as 
7follows and in the order of priority:
8  (1) to provide support for a harness race meeting 
9 produced by an organization licensee under the Illinois 
10 Horse Racing Act of 1975 and which shall consist of up to 
11 30 days of live racing per year at the Illinois State 
12 Fairgrounds in Springfield;
13  (2) to repair and rehabilitate fairgrounds' 
14 backstretch facilities to such a level as determined by the 
15 Department of Agriculture to be required to carry out a 
16 program of live harness racing; and
17  (3) for the overall repair and rehabilitation of the 
18 capital infrastructure of: (i) the Illinois State 
19 Fairgrounds in Springfield, and (ii) the DuQuoin State 
20 Fairgrounds in DuQuoin, and for no other purpose.
21 Notwithstanding any other law to the contrary, the entire 
22State share of tax revenues from the race meetings under 
23paragraph (1) of this subsection (c) shall be reinvested into 
24the State Fairgrounds Capital Improvements and Harness Racing 
25Fund.

 
 
10100SB0690ham002- 216 -LRB101 04451 SMS 61506 a


1 Section 30-25. Rules. The Board and the Department of 
2Agriculture may adopt rules for the implementation of this Act.

3 Section 30-900. The State Finance Act is amended by adding 
4Section 5.897 as follows:

5 (30 ILCS 105/5.897 new)
6 Sec. 5.897. The State Fairgrounds Capital Improvements and 
7Harness Racing Fund.

8
Article 35.  Amendatory Provisions


9 Section 35-3. The Illinois Administrative Procedure Act is 
10amended by changing Section 5-45 as follows:

11 (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45)
12 Sec. 5-45. Emergency rulemaking. 
13 (a) "Emergency" means the existence of any situation that 
14any agency
finds reasonably constitutes a threat to the public 
15interest, safety, or
welfare.
16 (b) If any agency finds that an
emergency exists that 
17requires adoption of a rule upon fewer days than
is required by 
18Section 5-40 and states in writing its reasons for that

19finding, the agency may adopt an emergency rule without prior 
20notice or
hearing upon filing a notice of emergency rulemaking 
21with the Secretary of
State under Section 5-70. The notice 
 
 
10100SB0690ham002- 217 -LRB101 04451 SMS 61506 a


1shall include the text of the
emergency rule and shall be 
2published in the Illinois Register. Consent
orders or other 
3court orders adopting settlements negotiated by an agency
may 
4be adopted under this Section. Subject to applicable 
5constitutional or
statutory provisions, an emergency rule 
6becomes effective immediately upon
filing under Section 5-65 or 
7at a stated date less than 10 days
thereafter. The agency's 
8finding and a statement of the specific reasons
for the finding 
9shall be filed with the rule. The agency shall take
reasonable 
10and appropriate measures to make emergency rules known to the

11persons who may be affected by them.
12 (c) An emergency rule may be effective for a period of not 
13longer than
150 days, but the agency's authority to adopt an 
14identical rule under Section
5-40 is not precluded. No 
15emergency rule may be adopted more
than once in any 24-month 
16period, except that this limitation on the number
of emergency 
17rules that may be adopted in a 24-month period does not apply

18to (i) emergency rules that make additions to and deletions 
19from the Drug
Manual under Section 5-5.16 of the Illinois 
20Public Aid Code or the
generic drug formulary under Section 
213.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) 
22emergency rules adopted by the Pollution Control
Board before 
23July 1, 1997 to implement portions of the Livestock Management

24Facilities Act, (iii) emergency rules adopted by the Illinois 
25Department of Public Health under subsections (a) through (i) 
26of Section 2 of the Department of Public Health Act when 
 
 
10100SB0690ham002- 218 -LRB101 04451 SMS 61506 a


1necessary to protect the public's health, (iv) emergency rules 
2adopted pursuant to subsection (n) of this Section, (v) 
3emergency rules adopted pursuant to subsection (o) of this 
4Section, or (vi) emergency rules adopted pursuant to subsection 
5(c-5) of this Section. Two or more emergency rules having 
6substantially the same
purpose and effect shall be deemed to be 
7a single rule for purposes of this
Section.
8 (c-5) To facilitate the maintenance of the program of group 
9health benefits provided to annuitants, survivors, and retired 
10employees under the State Employees Group Insurance Act of 
111971, rules to alter the contributions to be paid by the State, 
12annuitants, survivors, retired employees, or any combination 
13of those entities, for that program of group health benefits, 
14shall be adopted as emergency rules. The adoption of those 
15rules shall be considered an emergency and necessary for the 
16public interest, safety, and welfare. 
17 (d) In order to provide for the expeditious and timely 
18implementation
of the State's fiscal year 1999 budget, 
19emergency rules to implement any
provision of Public Act 90-587 
20or 90-588
or any other budget initiative for fiscal year 1999 
21may be adopted in
accordance with this Section by the agency 
22charged with administering that
provision or initiative, 
23except that the 24-month limitation on the adoption
of 
24emergency rules and the provisions of Sections 5-115 and 5-125 
25do not apply
to rules adopted under this subsection (d). The 
26adoption of emergency rules
authorized by this subsection (d) 
 
 
10100SB0690ham002- 219 -LRB101 04451 SMS 61506 a


1shall be deemed to be necessary for the
public interest, 
2safety, and welfare.
3 (e) In order to provide for the expeditious and timely 
4implementation
of the State's fiscal year 2000 budget, 
5emergency rules to implement any
provision of Public Act 91-24

6or any other budget initiative for fiscal year 2000 may be 
7adopted in
accordance with this Section by the agency charged 
8with administering that
provision or initiative, except that 
9the 24-month limitation on the adoption
of emergency rules and 
10the provisions of Sections 5-115 and 5-125 do not apply
to 
11rules adopted under this subsection (e). The adoption of 
12emergency rules
authorized by this subsection (e) shall be 
13deemed to be necessary for the
public interest, safety, and 
14welfare.
15 (f) In order to provide for the expeditious and timely 
16implementation
of the State's fiscal year 2001 budget, 
17emergency rules to implement any
provision of Public Act 91-712

18or any other budget initiative for fiscal year 2001 may be 
19adopted in
accordance with this Section by the agency charged 
20with administering that
provision or initiative, except that 
21the 24-month limitation on the adoption
of emergency rules and 
22the provisions of Sections 5-115 and 5-125 do not apply
to 
23rules adopted under this subsection (f). The adoption of 
24emergency rules
authorized by this subsection (f) shall be 
25deemed to be necessary for the
public interest, safety, and 
26welfare.
 
 
10100SB0690ham002- 220 -LRB101 04451 SMS 61506 a


1 (g) In order to provide for the expeditious and timely 
2implementation
of the State's fiscal year 2002 budget, 
3emergency rules to implement any
provision of Public Act 92-10

4or any other budget initiative for fiscal year 2002 may be 
5adopted in
accordance with this Section by the agency charged 
6with administering that
provision or initiative, except that 
7the 24-month limitation on the adoption
of emergency rules and 
8the provisions of Sections 5-115 and 5-125 do not apply
to 
9rules adopted under this subsection (g). The adoption of 
10emergency rules
authorized by this subsection (g) shall be 
11deemed to be necessary for the
public interest, safety, and 
12welfare.
13 (h) In order to provide for the expeditious and timely 
14implementation
of the State's fiscal year 2003 budget, 
15emergency rules to implement any
provision of Public Act 92-597

16or any other budget initiative for fiscal year 2003 may be 
17adopted in
accordance with this Section by the agency charged 
18with administering that
provision or initiative, except that 
19the 24-month limitation on the adoption
of emergency rules and 
20the provisions of Sections 5-115 and 5-125 do not apply
to 
21rules adopted under this subsection (h). The adoption of 
22emergency rules
authorized by this subsection (h) shall be 
23deemed to be necessary for the
public interest, safety, and 
24welfare.
25 (i) In order to provide for the expeditious and timely 
26implementation
of the State's fiscal year 2004 budget, 
 
 
10100SB0690ham002- 221 -LRB101 04451 SMS 61506 a


1emergency rules to implement any
provision of Public Act 93-20

2or any other budget initiative for fiscal year 2004 may be 
3adopted in
accordance with this Section by the agency charged 
4with administering that
provision or initiative, except that 
5the 24-month limitation on the adoption
of emergency rules and 
6the provisions of Sections 5-115 and 5-125 do not apply
to 
7rules adopted under this subsection (i). The adoption of 
8emergency rules
authorized by this subsection (i) shall be 
9deemed to be necessary for the
public interest, safety, and 
10welfare.
11 (j) In order to provide for the expeditious and timely 
12implementation of the provisions of the State's fiscal year 
132005 budget as provided under the Fiscal Year 2005 Budget 
14Implementation (Human Services) Act, emergency rules to 
15implement any provision of the Fiscal Year 2005 Budget 
16Implementation (Human Services) Act may be adopted in 
17accordance with this Section by the agency charged with 
18administering that provision, except that the 24-month 
19limitation on the adoption of emergency rules and the 
20provisions of Sections 5-115 and 5-125 do not apply to rules 
21adopted under this subsection (j). The Department of Public Aid 
22may also adopt rules under this subsection (j) necessary to 
23administer the Illinois Public Aid Code and the Children's 
24Health Insurance Program Act. The adoption of emergency rules 
25authorized by this subsection (j) shall be deemed to be 
26necessary for the public interest, safety, and welfare.

 
 
10100SB0690ham002- 222 -LRB101 04451 SMS 61506 a


1 (k) In order to provide for the expeditious and timely 
2implementation of the provisions of the State's fiscal year 
32006 budget, emergency rules to implement any provision of 
4Public Act 94-48 or any other budget initiative for fiscal year 
52006 may be adopted in accordance with this Section by the 
6agency charged with administering that provision or 
7initiative, except that the 24-month limitation on the adoption 
8of emergency rules and the provisions of Sections 5-115 and 
95-125 do not apply to rules adopted under this subsection (k). 
10The Department of Healthcare and Family Services may also adopt 
11rules under this subsection (k) necessary to administer the 
12Illinois Public Aid Code, the Senior Citizens and Persons with 
13Disabilities Property Tax Relief Act, the Senior Citizens and 
14Disabled Persons Prescription Drug Discount Program Act (now 
15the Illinois Prescription Drug Discount Program Act), and the 
16Children's Health Insurance Program Act. The adoption of 
17emergency rules authorized by this subsection (k) shall be 
18deemed to be necessary for the public interest, safety, and 
19welfare.

20 (l) In order to provide for the expeditious and timely 
21implementation of the provisions of the
State's fiscal year 
222007 budget, the Department of Healthcare and Family Services 
23may adopt emergency rules during fiscal year 2007, including 
24rules effective July 1, 2007, in
accordance with this 
25subsection to the extent necessary to administer the 
26Department's responsibilities with respect to amendments to 
 
 
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1the State plans and Illinois waivers approved by the federal 
2Centers for Medicare and Medicaid Services necessitated by the 
3requirements of Title XIX and Title XXI of the federal Social 
4Security Act. The adoption of emergency rules
authorized by 
5this subsection (l) shall be deemed to be necessary for the 
6public interest,
safety, and welfare.

7 (m) In order to provide for the expeditious and timely 
8implementation of the provisions of the
State's fiscal year 
92008 budget, the Department of Healthcare and Family Services 
10may adopt emergency rules during fiscal year 2008, including 
11rules effective July 1, 2008, in
accordance with this 
12subsection to the extent necessary to administer the 
13Department's responsibilities with respect to amendments to 
14the State plans and Illinois waivers approved by the federal 
15Centers for Medicare and Medicaid Services necessitated by the 
16requirements of Title XIX and Title XXI of the federal Social 
17Security Act. The adoption of emergency rules
authorized by 
18this subsection (m) shall be deemed to be necessary for the 
19public interest,
safety, and welfare.

20 (n) In order to provide for the expeditious and timely 
21implementation of the provisions of the State's fiscal year 
222010 budget, emergency rules to implement any provision of 
23Public Act 96-45 or any other budget initiative authorized by 
24the 96th General Assembly for fiscal year 2010 may be adopted 
25in accordance with this Section by the agency charged with 
26administering that provision or initiative. The adoption of 
 
 
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1emergency rules authorized by this subsection (n) shall be 
2deemed to be necessary for the public interest, safety, and 
3welfare. The rulemaking authority granted in this subsection 
4(n) shall apply only to rules promulgated during Fiscal Year 
52010. 
6 (o) In order to provide for the expeditious and timely 
7implementation of the provisions of the State's fiscal year 
82011 budget, emergency rules to implement any provision of 
9Public Act 96-958 or any other budget initiative authorized by 
10the 96th General Assembly for fiscal year 2011 may be adopted 
11in accordance with this Section by the agency charged with 
12administering that provision or initiative. The adoption of 
13emergency rules authorized by this subsection (o) is deemed to 
14be necessary for the public interest, safety, and welfare. The 
15rulemaking authority granted in this subsection (o) applies 
16only to rules promulgated on or after July 1, 2010 (the 
17effective date of Public Act 96-958) through June 30, 2011. 
18 (p) In order to provide for the expeditious and timely 
19implementation of the provisions of Public Act 97-689, 
20emergency rules to implement any provision of Public Act 97-689 
21may be adopted in accordance with this subsection (p) by the 
22agency charged with administering that provision or 
23initiative. The 150-day limitation of the effective period of 
24emergency rules does not apply to rules adopted under this 
25subsection (p), and the effective period may continue through 
26June 30, 2013. The 24-month limitation on the adoption of 
 
 
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1emergency rules does not apply to rules adopted under this 
2subsection (p). The adoption of emergency rules authorized by 
3this subsection (p) is deemed to be necessary for the public 
4interest, safety, and welfare.
5 (q) In order to provide for the expeditious and timely 
6implementation of the provisions of Articles 7, 8, 9, 11, and 
712 of Public Act 98-104, emergency rules to implement any 
8provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 
9may be adopted in accordance with this subsection (q) by the 
10agency charged with administering that provision or 
11initiative. The 24-month limitation on the adoption of 
12emergency rules does not apply to rules adopted under this 
13subsection (q). The adoption of emergency rules authorized by 
14this subsection (q) is deemed to be necessary for the public 
15interest, safety, and welfare. 
16 (r) In order to provide for the expeditious and timely 
17implementation of the provisions of Public Act 98-651, 
18emergency rules to implement Public Act 98-651 may be adopted 
19in accordance with this subsection (r) by the Department of 
20Healthcare and Family Services. The 24-month limitation on the 
21adoption of emergency rules does not apply to rules adopted 
22under this subsection (r). The adoption of emergency rules 
23authorized by this subsection (r) is deemed to be necessary for 
24the public interest, safety, and welfare. 
25 (s) In order to provide for the expeditious and timely 
26implementation of the provisions of Sections 5-5b.1 and 5A-2 of 
 
 
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1the Illinois Public Aid Code, emergency rules to implement any 
2provision of Section 5-5b.1 or Section 5A-2 of the Illinois 
3Public Aid Code may be adopted in accordance with this 
4subsection (s) by the Department of Healthcare and Family 
5Services. The rulemaking authority granted in this subsection 
6(s) shall apply only to those rules adopted prior to July 1, 
72015. Notwithstanding any other provision of this Section, any 
8emergency rule adopted under this subsection (s) shall only 
9apply to payments made for State fiscal year 2015. The adoption 
10of emergency rules authorized by this subsection (s) is deemed 
11to be necessary for the public interest, safety, and welfare. 
12 (t) In order to provide for the expeditious and timely 
13implementation of the provisions of Article II of Public Act 
1499-6, emergency rules to implement the changes made by Article 
15II of Public Act 99-6 to the Emergency Telephone System Act may 
16be adopted in accordance with this subsection (t) by the 
17Department of State Police. The rulemaking authority granted in 
18this subsection (t) shall apply only to those rules adopted 
19prior to July 1, 2016. The 24-month limitation on the adoption 
20of emergency rules does not apply to rules adopted under this 
21subsection (t). The adoption of emergency rules authorized by 
22this subsection (t) is deemed to be necessary for the public 
23interest, safety, and welfare. 
24 (u) In order to provide for the expeditious and timely 
25implementation of the provisions of the Burn Victims Relief 
26Act, emergency rules to implement any provision of the Act may 
 
 
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1be adopted in accordance with this subsection (u) by the 
2Department of Insurance. The rulemaking authority granted in 
3this subsection (u) shall apply only to those rules adopted 
4prior to December 31, 2015. The adoption of emergency rules 
5authorized by this subsection (u) is deemed to be necessary for 
6the public interest, safety, and welfare.
7 (v) In order to provide for the expeditious and timely 
8implementation of the provisions of Public Act 99-516, 
9emergency rules to implement Public Act 99-516 may be adopted 
10in accordance with this subsection (v) by the Department of 
11Healthcare and Family Services. The 24-month limitation on the 
12adoption of emergency rules does not apply to rules adopted 
13under this subsection (v). The adoption of emergency rules 
14authorized by this subsection (v) is deemed to be necessary for 
15the public interest, safety, and welfare.
16 (w) In order to provide for the expeditious and timely 
17implementation of the provisions of Public Act 99-796, 
18emergency rules to implement the changes made by Public Act 
1999-796 may be adopted in accordance with this subsection (w) by 
20the Adjutant General. The adoption of emergency rules 
21authorized by this subsection (w) is deemed to be necessary for 
22the public interest, safety, and welfare. 
23 (x) In order to provide for the expeditious and timely 
24implementation of the provisions of Public Act 99-906, 
25emergency rules to implement subsection (i) of Section 16-115D, 
26subsection (g) of Section 16-128A, and subsection (a) of 
 
 
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1Section 16-128B of the Public Utilities Act may be adopted in 
2accordance with this subsection (x) by the Illinois Commerce 
3Commission. The rulemaking authority granted in this 
4subsection (x) shall apply only to those rules adopted within 
5180 days after June 1, 2017 (the effective date of Public Act 
699-906). The adoption of emergency rules authorized by this 
7subsection (x) is deemed to be necessary for the public 
8interest, safety, and welfare. 
9 (y) In order to provide for the expeditious and timely 
10implementation of the provisions of Public Act 100-23, 
11emergency rules to implement the changes made by Public Act 
12100-23 to Section 4.02 of the Illinois Act on the Aging, 
13Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
14Section 55-30 of the Alcoholism and Other Drug Abuse and 
15Dependency Act, and Sections 74 and 75 of the Mental Health and 
16Developmental Disabilities Administrative Act may be adopted 
17in accordance with this subsection (y) by the respective 
18Department. The adoption of emergency rules authorized by this 
19subsection (y) is deemed to be necessary for the public 
20interest, safety, and welfare. 
21 (z) In order to provide for the expeditious and timely 
22implementation of the provisions of Public Act 100-554, 
23emergency rules to implement the changes made by Public Act 
24100-554 to Section 4.7 of the Lobbyist Registration Act may be 
25adopted in accordance with this subsection (z) by the Secretary 
26of State. The adoption of emergency rules authorized by this 
 
 
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1subsection (z) is deemed to be necessary for the public 
2interest, safety, and welfare. 
3 (aa) In order to provide for the expeditious and timely 
4initial implementation of the changes made to Articles 5, 5A, 
512, and 14 of the Illinois Public Aid Code under the provisions 
6of Public Act 100-581, the Department of Healthcare and Family 
7Services may adopt emergency rules in accordance with this 
8subsection (aa). The 24-month limitation on the adoption of 
9emergency rules does not apply to rules to initially implement 
10the changes made to Articles 5, 5A, 12, and 14 of the Illinois 
11Public Aid Code adopted under this subsection (aa). The 
12adoption of emergency rules authorized by this subsection (aa) 
13is deemed to be necessary for the public interest, safety, and 
14welfare. 
15 (bb) In order to provide for the expeditious and timely 
16implementation of the provisions of Public Act 100-587, 
17emergency rules to implement the changes made by Public Act 
18100-587 to Section 4.02 of the Illinois Act on the Aging, 
19Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
20subsection (b) of Section 55-30 of the Alcoholism and Other 
21Drug Abuse and Dependency Act, Section 5-104 of the Specialized 
22Mental Health Rehabilitation Act of 2013, and Section 75 and 
23subsection (b) of Section 74 of the Mental Health and 
24Developmental Disabilities Administrative Act may be adopted 
25in accordance with this subsection (bb) by the respective 
26Department. The adoption of emergency rules authorized by this 
 
 
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1subsection (bb) is deemed to be necessary for the public 
2interest, safety, and welfare. 
3 (cc) In order to provide for the expeditious and timely 
4implementation of the provisions of Public Act 100-587, 
5emergency rules may be adopted in accordance with this 
6subsection (cc) to implement the changes made by Public Act 
7100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois 
8Pension Code by the Board created under Article 14 of the Code; 
9Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by 
10the Board created under Article 15 of the Code; and Sections 
1116-190.5 and 16-190.6 of the Illinois Pension Code by the Board 
12created under Article 16 of the Code. The adoption of emergency 
13rules authorized by this subsection (cc) is deemed to be 
14necessary for the public interest, safety, and welfare. 
15 (dd) In order to provide for the expeditious and timely 
16implementation of the provisions of Public Act 100-864, 
17emergency rules to implement the changes made by Public Act 
18100-864 to Section 3.35 of the Newborn Metabolic Screening Act 
19may be adopted in accordance with this subsection (dd) by the 
20Secretary of State. The adoption of emergency rules authorized 
21by this subsection (dd) is deemed to be necessary for the 
22public interest, safety, and welfare. 
23 (ee) In order to provide for the expeditious and timely 
24implementation of the provisions of Public Act 100-1172 this 
25amendatory Act of the 100th General Assembly, emergency rules 
26implementing the Illinois Underground Natural Gas Storage 
 
 
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1Safety Act may be adopted in accordance with this subsection by 
2the Department of Natural Resources. The adoption of emergency 
3rules authorized by this subsection is deemed to be necessary 
4for the public interest, safety, and welfare.
5 (ff) (ee) In order to provide for the expeditious and 
6timely initial implementation of the changes made to Articles 
75A and 14 of the Illinois Public Aid Code under the provisions 
8of Public Act 100-1181 this amendatory Act of the 100th General 
9Assembly, the Department of Healthcare and Family Services may 
10on a one-time-only basis adopt emergency rules in accordance 
11with this subsection (ff) (ee). The 24-month limitation on the 
12adoption of emergency rules does not apply to rules to 
13initially implement the changes made to Articles 5A and 14 of 
14the Illinois Public Aid Code adopted under this subsection (ff) 
15(ee). The adoption of emergency rules authorized by this 
16subsection (ff) (ee) is deemed to be necessary for the public 
17interest, safety, and welfare. 
18 (gg) (ff) In order to provide for the expeditious and 
19timely implementation of the provisions of Public Act 101-1 
20this amendatory Act of the 101st General Assembly, emergency 
21rules may be adopted by the Department of Labor in accordance 
22with this subsection (gg) (ff) to implement the changes made by 
23Public Act 101-1 this amendatory Act of the 101st General 
24Assembly to the Minimum Wage Law. The adoption of emergency 
25rules authorized by this subsection (gg) (ff) is deemed to be 
26necessary for the public interest, safety, and welfare. 
 
 
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1 (kk) In order to provide for the expeditious and timely 
2implementation of the provisions of subsection (c) of Section 
320 of the Video Gaming Act, emergency rules to implement the 
4provisions of subsection (c) of Section 20 of the Video Gaming 
5Act may be adopted in accordance with this subsection (kk) by 
6the Illinois Gaming Board. The adoption of emergency rules 
7authorized by this subsection (kk) is deemed to be necessary 
8for the public interest, safety, and welfare. 
9(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 
10100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. 
116-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; 
12100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. 
133-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)

14 Section 35-5. The Open Meetings Act is amended by changing 
15Section 2 as follows:




16 (5 ILCS 120/2) (from Ch. 102, par. 42)



17 Sec. 2. Open meetings. 

18 (a) Openness required. All meetings of public
bodies shall 
19be open to the public unless excepted in subsection (c)
and 
20closed in accordance with Section 2a.

21 (b) Construction of exceptions. The exceptions contained 
22in subsection
(c) are in derogation of the requirement that 
23public bodies
meet in the open, and therefore, the exceptions 
24are to be strictly
construed, extending only to subjects 
 
 
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1clearly within their scope.
The exceptions authorize but do not 
2require the holding of
a closed meeting to discuss a subject 
3included within an enumerated exception.

4 (c) Exceptions. A public body may hold closed meetings to 
5consider the
following subjects:

6  (1) The appointment, employment, compensation, 
7 discipline, performance,
or dismissal of specific 
8 employees of the public body or legal counsel for
the 
9 public body, including hearing
testimony on a complaint 
10 lodged against an employee of the public body or
against 
11 legal counsel for the public body to determine its 
12 validity. However, a meeting to consider an increase in 
13 compensation to a specific employee of a public body that 
14 is subject to the Local Government Wage Increase 
15 Transparency Act may not be closed and shall be open to the 
16 public and posted and held in accordance with this Act.

17  (2) Collective negotiating matters between the public 
18 body and its
employees or their representatives, or 
19 deliberations concerning salary
schedules for one or more 
20 classes of employees.

21  (3) The selection of a person to fill a public office,

22 as defined in this Act, including a vacancy in a public 
23 office, when the public
body is given power to appoint 
24 under law or ordinance, or the discipline,
performance or 
25 removal of the occupant of a public office, when the public 
26 body
is given power to remove the occupant under law or 
 
 
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1 ordinance. 

2  (4) Evidence or testimony presented in open hearing, or 
3 in closed
hearing where specifically authorized by law, to

4 a quasi-adjudicative body, as defined in this Act, provided 
5 that the body
prepares and makes available for public 
6 inspection a written decision
setting forth its 
7 determinative reasoning.

8  (5) The purchase or lease of real property for the use 
9 of
the public body, including meetings held for the purpose 
10 of discussing
whether a particular parcel should be 
11 acquired.

12  (6) The setting of a price for sale or lease of 
13 property owned
by the public body.

14  (7) The sale or purchase of securities, investments, or 
15 investment
contracts. This exception shall not apply to the 
16 investment of assets or income of funds deposited into the 
17 Illinois Prepaid Tuition Trust Fund. 

18  (8) Security procedures, school building safety and 
19 security, and the use of personnel and
equipment to respond 
20 to an actual, a threatened, or a reasonably
potential 
21 danger to the safety of employees, students, staff, the 
22 public, or
public
property.

23  (9) Student disciplinary cases.

24  (10) The placement of individual students in special 
25 education
programs and other matters relating to 
26 individual students.

 
 
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1  (11) Litigation, when an action against, affecting or 
2 on behalf of the
particular public body has been filed and 
3 is pending before a court or
administrative tribunal, or 
4 when the public body finds that an action is
probable or 
5 imminent, in which case the basis for the finding shall be

6 recorded and entered into the minutes of the closed 
7 meeting.

8  (12) The establishment of reserves or settlement of 
9 claims as provided
in the Local Governmental and 
10 Governmental Employees Tort Immunity Act, if
otherwise the 
11 disposition of a claim or potential claim might be

12 prejudiced, or the review or discussion of claims, loss or 
13 risk management
information, records, data, advice or 
14 communications from or with respect
to any insurer of the 
15 public body or any intergovernmental risk management

16 association or self insurance pool of which the public body 
17 is a member.

18  (13) Conciliation of complaints of discrimination in 
19 the sale or rental
of housing, when closed meetings are 
20 authorized by the law or ordinance
prescribing fair housing 
21 practices and creating a commission or
administrative 
22 agency for their enforcement.

23  (14) Informant sources, the hiring or assignment of 
24 undercover personnel
or equipment, or ongoing, prior or 
25 future criminal investigations, when
discussed by a public 
26 body with criminal investigatory responsibilities.

 
 
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1  (15) Professional ethics or performance when 
2 considered by an advisory
body appointed to advise a 
3 licensing or regulatory agency on matters
germane to the 
4 advisory body's field of competence.

5  (16) Self evaluation, practices and procedures or 
6 professional ethics,
when meeting with a representative of 
7 a statewide association of which the
public body is a 
8 member.

9  (17) The recruitment, credentialing, discipline or 
10 formal peer review
of physicians or other
health care 
11 professionals, or for the discussion of matters protected 
12 under the federal Patient Safety and Quality Improvement 
13 Act of 2005, and the regulations promulgated thereunder, 
14 including 42 C.F.R. Part 3 (73 FR 70732), or the federal 
15 Health Insurance Portability and Accountability Act of 
16 1996, and the regulations promulgated thereunder, 
17 including 45 C.F.R. Parts 160, 162, and 164, by a hospital, 
18 or
other institution providing medical care, that is 
19 operated by the public body.

20  (18) Deliberations for decisions of the Prisoner 
21 Review Board.

22  (19) Review or discussion of applications received 
23 under the
Experimental Organ Transplantation Procedures 
24 Act.

25  (20) The classification and discussion of matters 
26 classified as
confidential or continued confidential by 
 
 
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1 the State Government Suggestion Award
Board.

2  (21) Discussion of minutes of meetings lawfully closed 
3 under this Act,
whether for purposes of approval by the 
4 body of the minutes or semi-annual
review of the minutes as 
5 mandated by Section 2.06.

6  (22) Deliberations for decisions of the State

7 Emergency Medical Services Disciplinary
Review Board.

8  (23) The operation by a municipality of a municipal 
9 utility or the
operation of a
municipal power agency or 
10 municipal natural gas agency when the
discussion involves 
11 (i) contracts relating to the
purchase, sale, or delivery 
12 of electricity or natural gas or (ii) the results
or 
13 conclusions of load forecast studies.

14  (24) Meetings of a residential health care facility 
15 resident sexual
assault and death review
team or
the 
16 Executive
Council under the Abuse Prevention Review
Team 
17 Act.

18  (25) Meetings of an independent team of experts under 
19 Brian's Law. 
20  (26) Meetings of a mortality review team appointed 
21 under the Department of Juvenile Justice Mortality Review 
22 Team Act. 
23  (27) (Blank). 
24  (28) Correspondence and records (i) that may not be 
25 disclosed under Section 11-9 of the Illinois Public Aid 
26 Code or (ii) that pertain to appeals under Section 11-8 of 
 
 
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1 the Illinois Public Aid Code. 
2  (29) Meetings between internal or external auditors 
3 and governmental audit committees, finance committees, and 
4 their equivalents, when the discussion involves internal 
5 control weaknesses, identification of potential fraud risk 
6 areas, known or suspected frauds, and fraud interviews 
7 conducted in accordance with generally accepted auditing 
8 standards of the United States of America.
9  (30) Those meetings or portions of meetings of a 
10 fatality review team or the Illinois Fatality Review Team 
11 Advisory Council during which a review of the death of an 
12 eligible adult in which abuse or neglect is suspected, 
13 alleged, or substantiated is conducted pursuant to Section 
14 15 of the Adult Protective Services Act. 
15  (31) Meetings and deliberations for decisions of the 
16 Concealed Carry Licensing Review Board under the Firearm 
17 Concealed Carry Act. 
18  (32) Meetings between the Regional Transportation 
19 Authority Board and its Service Boards when the discussion 
20 involves review by the Regional Transportation Authority 
21 Board of employment contracts under Section 28d of the 
22 Metropolitan Transit Authority Act and Sections 3A.18 and 
23 3B.26 of the Regional Transportation Authority Act.
24  (33) Those meetings or portions of meetings of the 
25 advisory committee and peer review subcommittee created 
26 under Section 320 of the Illinois Controlled Substances Act 
 
 
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1 during which specific controlled substance prescriber, 
2 dispenser, or patient information is discussed.
3  (34) Meetings of the Tax Increment Financing Reform 
4 Task Force under Section 2505-800 of the Department of 
5 Revenue Law of the Civil Administrative Code of Illinois. 
6  (35) Meetings of the group established to discuss 
7 Medicaid capitation rates under Section 5-30.8 of the 
8 Illinois Public Aid Code. 
9  (36) Those deliberations or portions of deliberations 
10 for decisions of the Illinois Gaming Board in which there 
11 is discussed any of the following: (i) personal, 
12 commercial, financial, or other information obtained from 
13 any source that is privileged, proprietary, confidential, 
14 or a trade secret; or (ii) information specifically 
15 exempted from the disclosure by federal or State law. 
16 (d) Definitions. For purposes of this Section:

17 "Employee" means a person employed by a public body whose 
18relationship
with the public body constitutes an 
19employer-employee relationship under
the usual common law 
20rules, and who is not an independent contractor.

21 "Public office" means a position created by or under the

22Constitution or laws of this State, the occupant of which is 
23charged with
the exercise of some portion of the sovereign 
24power of this State. The term
"public office" shall include 
25members of the public body, but it shall not
include 
26organizational positions filled by members thereof, whether

 
 
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1established by law or by a public body itself, that exist to 
2assist the
body in the conduct of its business.

3 "Quasi-adjudicative body" means an administrative body 
4charged by law or
ordinance with the responsibility to conduct 
5hearings, receive evidence or
testimony and make 
6determinations based
thereon, but does not include
local 
7electoral boards when such bodies are considering petition 
8challenges.

9 (e) Final action. No final action may be taken at a closed 
10meeting.
Final action shall be preceded by a public recital of 
11the nature of the
matter being considered and other information 
12that will inform the
public of the business being conducted. 

13(Source: P.A. 99-78, eff. 7-20-15; 99-235, eff. 1-1-16; 99-480, 
14eff. 9-9-15; 99-642, eff. 7-28-16; 99-646, eff. 7-28-16; 
1599-687, eff. 1-1-17; 100-201, eff. 8-18-17; 100-465, eff. 
168-31-17; 100-646, eff. 7-27-18.)


17 Section 35-10. The State Officials and Employees Ethics Act 
18is amended by changing Section 5-45 as follows:

19 (5 ILCS 430/5-45)

20 Sec. 5-45. Procurement; revolving door prohibition.

21 (a) No former officer, member, or State employee, or spouse 
22or
immediate family member living with such person, shall, 
23within a period of one
year immediately after termination of 
24State employment, knowingly accept
employment or receive 
 
 
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1compensation or fees for services from a person or entity
if 
2the officer, member, or State employee, during the year 
3immediately
preceding termination of State employment, 
4participated personally and
substantially in the award of State 
5contracts, or the issuance of State contract change orders, 
6with a cumulative value
of $25,000
or more to the person or 
7entity, or its parent or subsidiary.


8 (a-5) No officer, member, or spouse or immediate family 
9member living with such person or State employee who works for 
10the Illinois Gaming Board or the Illinois Racing Board shall, 
11during State employment or within a period of 2 years 
12immediately after leaving office or of termination of State 
13employment, hold an ownership interest in any gaming license 
14under the Illinois Gambling Act, the Video Gaming Act, the 
15Illinois Horse Racing Act of 1975, or the Sports Wagering Act. 
16Any member of the General Assembly who has an ownership 
17interest in any gaming license under the Illinois Gambling Act, 
18the Video Gaming Act, the Illinois Horse Racing Act of 1975, or 
19the Sports Wagering Act must divest themselves within one year 
20after the effective date of this amendatory Act of the 101st 
21General Assembly. 
22 (b) No former officer of the executive branch or State 
23employee of the
executive branch with regulatory or
licensing 
24authority, or spouse or immediate family member living with 
25such
person, shall, within a period of one year immediately 
26after termination of
State employment, knowingly accept 
 
 
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1employment or receive compensation or fees
for services from a 
2person or entity if the officer
or State
employee, during the 
3year immediately preceding
termination of State employment, 
4participated personally and substantially in making a 
5regulatory or licensing decision that
directly applied to the 
6person or entity, or its parent or subsidiary. 

7 (c) Within 6 months after the effective date of this 
8amendatory Act of the 96th General Assembly, each executive 
9branch constitutional officer and legislative leader, the 
10Auditor General, and the Joint Committee on Legislative Support 
11Services shall adopt a policy delineating which State positions 
12under his or her jurisdiction and control, by the nature of 
13their duties, may have the authority to participate personally 
14and substantially in the award of State contracts or in 
15regulatory or licensing decisions. The Governor shall adopt 
16such a policy for all State employees of the executive branch 
17not under the jurisdiction and control of any other executive 
18branch constitutional officer.


19 The policies required under subsection (c) of this Section 
20shall be filed with the appropriate ethics commission 
21established under this Act or, for the Auditor General, with 
22the Office of the Auditor General.
23 (d) Each Inspector General shall have the authority to 
24determine that additional State positions under his or her 
25jurisdiction, not otherwise subject to the policies required by 
26subsection (c) of this Section, are nonetheless subject to the 
 
 
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1notification requirement of subsection (f) below due to their 
2involvement in the award of State contracts or in regulatory or 
3licensing decisions.
4 (e) The Joint Committee on Legislative Support Services, 
5the Auditor General, and each of the executive branch 
6constitutional officers and legislative leaders subject to 
7subsection (c) of this Section shall provide written 
8notification to all employees in positions subject to the 
9policies required by subsection (c) or a determination made 
10under subsection (d): (1) upon hiring, promotion, or transfer 
11into the relevant position; and (2) at the time the employee's 
12duties are changed in such a way as to qualify that employee. 
13An employee receiving notification must certify in writing that 
14the person was advised of the prohibition and the requirement 
15to notify the appropriate Inspector General in subsection (f).
16 (f) Any State employee in a position subject to the 
17policies required by subsection (c) or to a determination under 
18subsection (d), but who does not fall within the prohibition of 
19subsection (h) below, who is offered non-State employment 
20during State employment or within a period of one year 
21immediately after termination of State employment shall, prior 
22to accepting such non-State employment, notify the appropriate 
23Inspector General. Within 10 calendar days after receiving 
24notification from an employee in a position subject to the 
25policies required by subsection (c), such Inspector General 
26shall make a determination as to whether the State employee is 
 
 
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1restricted from accepting such employment by subsection (a) or 
2(b). In making a determination, in addition to any other 
3relevant information, an Inspector General shall assess the 
4effect of the prospective employment or relationship upon 
5decisions referred to in subsections (a) and (b), based on the 
6totality of the participation by the former officer, member, or 
7State employee in those decisions. A determination by an 
8Inspector General must be in writing, signed and dated by the 
9Inspector General, and delivered to the subject of the 
10determination within 10 calendar days or the person is deemed 
11eligible for the employment opportunity. For purposes of this 
12subsection, "appropriate Inspector General" means (i) for 
13members and employees of the legislative branch, the 
14Legislative Inspector General; (ii) for the Auditor General and 
15employees of the Office of the Auditor General, the Inspector 
16General provided for in Section 30-5 of this Act; and (iii) for 
17executive branch officers and employees, the Inspector General 
18having jurisdiction over the officer or employee. Notice of any 
19determination of an Inspector General and of any such appeal 
20shall be given to the ultimate jurisdictional authority, the 
21Attorney General, and the Executive Ethics Commission.
22 (g) An Inspector General's determination regarding 
23restrictions under subsection (a) or (b) may be appealed to the 
24appropriate Ethics Commission by the person subject to the 
25decision or the Attorney General no later than the 10th 
26calendar day after the date of the determination.
 
 
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1 On appeal, the Ethics Commission or Auditor General shall 
2seek, accept, and consider written public comments regarding a 
3determination. In deciding whether to uphold an Inspector 
4General's determination, the appropriate Ethics Commission or 
5Auditor General shall assess, in addition to any other relevant 
6information, the effect of the prospective employment or 
7relationship upon the decisions referred to in subsections (a) 
8and (b), based on the totality of the participation by the 
9former officer, member, or State employee in those decisions. 
10The Ethics Commission shall decide whether to uphold an 
11Inspector General's determination within 10 calendar days or 
12the person is deemed eligible for the employment opportunity.
13 (h) The following officers, members, or State employees 
14shall not, within a period of one year immediately after 
15termination of office or State employment, knowingly accept 
16employment or receive compensation or fees for services from a 
17person or entity if the person or entity or its parent or 
18subsidiary, during the year immediately preceding termination 
19of State employment, was a party to a State contract or 
20contracts with a cumulative value of $25,000 or more involving 
21the officer, member, or State employee's State agency, or was 
22the subject of a regulatory or licensing decision involving the 
23officer, member, or State employee's State agency, regardless 
24of whether he or she participated personally and substantially 
25in the award of the State contract or contracts or the making 
26of the regulatory or licensing decision in question:
 
 
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1  (1) members or officers;
2  (2) members of a commission or board created by the 
3 Illinois Constitution;
4  (3) persons whose appointment to office is subject to 
5 the advice and consent of the Senate;
6  (4) the head of a department, commission, board, 
7 division, bureau, authority, or other administrative unit 
8 within the government of this State;
9  (5) chief procurement officers, State purchasing 
10 officers, and their designees whose duties are directly 
11 related to State procurement; and
12  (6) chiefs of staff, deputy chiefs of staff, associate 
13 chiefs of staff, assistant chiefs of staff, and deputy 
14 governors; .
15  (7) employees of the Illinois Racing Board; and
16  (8) employees of the Illinois Gaming Board.
17 (i) For the purposes of this Section, with respect to 
18officers or employees of a regional transit board, as defined 
19in this Act, the phrase "person or entity" does not include: 
20(i) the United States government, (ii) the State, (iii) 
21municipalities, as defined under Article VII, Section 1 of the 
22Illinois Constitution, (iv) units of local government, as 
23defined under Article VII, Section 1 of the Illinois 
24Constitution, or (v) school districts. 
25(Source: P.A. 96-555, eff. 8-18-09; 97-653, eff. 1-13-12.)

 
 
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1 Section 35-15. The Alcoholism and Other Drug Abuse and 
2Dependency Act is amended by changing Section 5-20 as follows:



3 (20 ILCS 301/5-20)



4 Sec. 5-20. Gambling disorders. 

5 (a) Subject to appropriation, the Department shall 
6establish a program for
public education, research, and 
7training regarding
gambling disorders and the treatment and 
8prevention of gambling disorders.
Subject to specific 
9appropriation for these stated purposes, the program must

10include all of the following:

11  (1) Establishment and maintenance of a toll-free "800" 
12 telephone number
to provide crisis counseling and referral 
13 services to families experiencing
difficulty as a result of 
14 gambling disorders.

15  (2) Promotion of public awareness regarding the 
16 recognition and
prevention of gambling disorders.

17  (3) Facilitation, through in-service training and 
18 other means, of the
availability of effective assistance 
19 programs for gambling disorders.

20  (4) Conducting studies to identify adults and 
21 juveniles in this
State who have, or who are at risk of 
22 developing, gambling disorders.

23 (b) Subject to appropriation, the Department shall either 
24establish and
maintain the program or contract with a private 
25or public entity for the
establishment and maintenance of the 
 
 
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1program. Subject to appropriation, either
the Department or the 
2private or public entity shall implement the toll-free

3telephone number, promote public awareness, and conduct 
4in-service training
concerning gambling disorders.

5 (c) Subject to appropriation, the Department shall produce 
6and supply the
signs specified in Section 10.7 of the Illinois 
7Lottery Law, Section 34.1 of
the Illinois Horse Racing Act of 
81975, Section 4.3 of the Bingo License and Tax
Act, Section 8.1 
9of the Charitable Games Act, and Section 13.1 of the Illinois 
10Riverboat
Gambling Act.

11(Source: P.A. 100-759, eff. 1-1-19.)


12 Section 35-20. The Illinois Lottery Law is amended by 
13changing Section 9.1 as follows:

14 (20 ILCS 1605/9.1)
15 Sec. 9.1. Private manager and management agreement.
16 (a) As used in this Section:
17 "Offeror" means a person or group of persons that responds 
18to a request for qualifications under this Section.
19 "Request for qualifications" means all materials and 
20documents prepared by the Department to solicit the following 
21from offerors:
22  (1) Statements of qualifications.
23  (2) Proposals to enter into a management agreement, 
24 including the identity of any prospective vendor or vendors 
 
 
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1 that the offeror intends to initially engage to assist the 
2 offeror in performing its obligations under the management 
3 agreement.
4 "Final offer" means the last proposal submitted by an 
5offeror in response to the request for qualifications, 
6including the identity of any prospective vendor or vendors 
7that the offeror intends to initially engage to assist the 
8offeror in performing its obligations under the management 
9agreement. 
10 "Final offeror" means the offeror ultimately selected by 
11the Governor to be the private manager for the Lottery under 
12subsection (h) of this Section.
13 (b) By September 15, 2010, the Governor shall select a 
14private manager for the total management of the Lottery with 
15integrated functions, such as lottery game design, supply of 
16goods and services, and advertising and as specified in this 
17Section.
18 (c) Pursuant to the terms of this subsection, the 
19Department shall endeavor to expeditiously terminate the 
20existing contracts in support of the Lottery in effect on the 
21effective date of this amendatory Act of the 96th General 
22Assembly in connection with the selection of the private 
23manager. As part of its obligation to terminate these contracts 
24and select the private manager, the Department shall establish 
25a mutually agreeable timetable to transfer the functions of 
26existing contractors to the private manager so that existing 
 
 
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1Lottery operations are not materially diminished or impaired 
2during the transition. To that end, the Department shall do the 
3following:
4  (1) where such contracts contain a provision 
5 authorizing termination upon notice, the Department shall 
6 provide notice of termination to occur upon the mutually 
7 agreed timetable for transfer of functions;
8  (2) upon the expiration of any initial term or renewal 
9 term of the current Lottery contracts, the Department shall 
10 not renew such contract for a term extending beyond the 
11 mutually agreed timetable for transfer of functions; or
12  (3) in the event any current contract provides for 
13 termination of that contract upon the implementation of a 
14 contract with the private manager, the Department shall 
15 perform all necessary actions to terminate the contract on 
16 the date that coincides with the mutually agreed timetable 
17 for transfer of functions.
18 If the contracts to support the current operation of the 
19Lottery in effect on the effective date of this amendatory Act 
20of the 96th General Assembly are not subject to termination as 
21provided for in this subsection (c), then the Department may 
22include a provision in the contract with the private manager 
23specifying a mutually agreeable methodology for incorporation.
24 (c-5) The Department shall include provisions in the 
25management agreement whereby the private manager shall, for a 
26fee, and pursuant to a contract negotiated with the Department 
 
 
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1(the "Employee Use Contract"), utilize the services of current 
2Department employees to assist in the administration and 
3operation of the Lottery. The Department shall be the employer 
4of all such bargaining unit employees assigned to perform such 
5work for the private manager, and such employees shall be State 
6employees, as defined by the Personnel Code. Department 
7employees shall operate under the same employment policies, 
8rules, regulations, and procedures, as other employees of the 
9Department. In addition, neither historical representation 
10rights under the Illinois Public Labor Relations Act, nor 
11existing collective bargaining agreements, shall be disturbed 
12by the management agreement with the private manager for the 
13management of the Lottery. 
14 (d) The management agreement with the private manager shall 
15include all of the following:
16  (1) A term not to exceed 10 years, including any 
17 renewals.
18  (2) A provision specifying that the Department:
19   (A) shall exercise actual control over all 
20 significant business decisions; 
21   (A-5) has the authority to direct or countermand 
22 operating decisions by the private manager at any time;
23   (B) has ready access at any time to information 
24 regarding Lottery operations;
25   (C) has the right to demand and receive information 
26 from the private manager concerning any aspect of the 
 
 
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1 Lottery operations at any time; and
2   (D) retains ownership of all trade names, 
3 trademarks, and intellectual property associated with 
4 the Lottery.
5  (3) A provision imposing an affirmative duty on the 
6 private manager to provide the Department with material 
7 information and with any information the private manager 
8 reasonably believes the Department would want to know to 
9 enable the Department to conduct the Lottery.
10  (4) A provision requiring the private manager to 
11 provide the Department with advance notice of any operating 
12 decision that bears significantly on the public interest, 
13 including, but not limited to, decisions on the kinds of 
14 games to be offered to the public and decisions affecting 
15 the relative risk and reward of the games being offered, so 
16 the Department has a reasonable opportunity to evaluate and 
17 countermand that decision.
18  (5) A provision providing for compensation of the 
19 private manager that may consist of, among other things, a 
20 fee for services and a performance based bonus as 
21 consideration for managing the Lottery, including terms 
22 that may provide the private manager with an increase in 
23 compensation if Lottery revenues grow by a specified 
24 percentage in a given year.
25  (6) (Blank).
26  (7) A provision requiring the deposit of all Lottery 
 
 
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1 proceeds to be deposited into the State Lottery Fund except 
2 as otherwise provided in Section 20 of this Act.
3  (8) A provision requiring the private manager to locate 
4 its principal office within the State.
5  (8-5) A provision encouraging that at least 20% of the 
6 cost of contracts entered into for goods and services by 
7 the private manager in connection with its management of 
8 the Lottery, other than contracts with sales agents or 
9 technical advisors, be awarded to businesses that are a 
10 minority-owned business, a women-owned business, or a 
11 business owned by a person with disability, as those terms 
12 are defined in the Business Enterprise for Minorities, 
13 Women, and Persons with Disabilities Act. 
14  (9) A requirement that so long as the private manager 
15 complies with all the conditions of the agreement under the 
16 oversight of the Department, the private manager shall have 
17 the following duties and obligations with respect to the 
18 management of the Lottery:
19   (A) The right to use equipment and other assets 
20 used in the operation of the Lottery.
21   (B) The rights and obligations under contracts 
22 with retailers and vendors.
23   (C) The implementation of a comprehensive security 
24 program by the private manager.
25   (D) The implementation of a comprehensive system 
26 of internal audits.
 
 
10100SB0690ham002- 254 -LRB101 04451 SMS 61506 a


1   (E) The implementation of a program by the private 
2 manager to curb compulsive gambling by persons playing 
3 the Lottery.
4   (F) A system for determining (i) the type of 
5 Lottery games, (ii) the method of selecting winning 
6 tickets, (iii) the manner of payment of prizes to 
7 holders of winning tickets, (iv) the frequency of 
8 drawings of winning tickets, (v) the method to be used 
9 in selling tickets, (vi) a system for verifying the 
10 validity of tickets claimed to be winning tickets, 
11 (vii) the basis upon which retailer commissions are 
12 established by the manager, and (viii) minimum 
13 payouts.
14  (10) A requirement that advertising and promotion must 
15 be consistent with Section 7.8a of this Act.
16  (11) A requirement that the private manager market the 
17 Lottery to those residents who are new, infrequent, or 
18 lapsed players of the Lottery, especially those who are 
19 most likely to make regular purchases on the Internet as 
20 permitted by law.
21  (12) A code of ethics for the private manager's 
22 officers and employees.
23  (13) A requirement that the Department monitor and 
24 oversee the private manager's practices and take action 
25 that the Department considers appropriate to ensure that 
26 the private manager is in compliance with the terms of the 
 
 
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1 management agreement, while allowing the manager, unless 
2 specifically prohibited by law or the management 
3 agreement, to negotiate and sign its own contracts with 
4 vendors.
5  (14) A provision requiring the private manager to 
6 periodically file, at least on an annual basis, appropriate 
7 financial statements in a form and manner acceptable to the 
8 Department.
9  (15) Cash reserves requirements.
10  (16) Procedural requirements for obtaining the prior 
11 approval of the Department when a management agreement or 
12 an interest in a management agreement is sold, assigned, 
13 transferred, or pledged as collateral to secure financing.
14  (17) Grounds for the termination of the management 
15 agreement by the Department or the private manager.
16  (18) Procedures for amendment of the agreement.
17  (19) A provision requiring the private manager to 
18 engage in an open and competitive bidding process for any 
19 procurement having a cost in excess of $50,000 that is not 
20 a part of the private manager's final offer. The process 
21 shall favor the selection of a vendor deemed to have 
22 submitted a proposal that provides the Lottery with the 
23 best overall value. The process shall not be subject to the 
24 provisions of the Illinois Procurement Code, unless 
25 specifically required by the management agreement.
26  (20) The transition of rights and obligations, 
 
 
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1 including any associated equipment or other assets used in 
2 the operation of the Lottery, from the manager to any 
3 successor manager of the lottery, including the 
4 Department, following the termination of or foreclosure 
5 upon the management agreement.
6  (21) Right of use of copyrights, trademarks, and 
7 service marks held by the Department in the name of the 
8 State. The agreement must provide that any use of them by 
9 the manager shall only be for the purpose of fulfilling its 
10 obligations under the management agreement during the term 
11 of the agreement.
12  (22) The disclosure of any information requested by the 
13 Department to enable it to comply with the reporting 
14 requirements and information requests provided for under 
15 subsection (p) of this Section. 
16 (e) Notwithstanding any other law to the contrary, the 
17Department shall select a private manager through a competitive 
18request for qualifications process consistent with Section 
1920-35 of the Illinois Procurement Code, which shall take into 
20account:
21  (1) the offeror's ability to market the Lottery to 
22 those residents who are new, infrequent, or lapsed players 
23 of the Lottery, especially those who are most likely to 
24 make regular purchases on the Internet;
25  (2) the offeror's ability to address the State's 
26 concern with the social effects of gambling on those who 
 
 
10100SB0690ham002- 257 -LRB101 04451 SMS 61506 a


1 can least afford to do so;
2  (3) the offeror's ability to provide the most 
3 successful management of the Lottery for the benefit of the 
4 people of the State based on current and past business 
5 practices or plans of the offeror; and
6  (4) the offeror's poor or inadequate past performance 
7 in servicing, equipping, operating or managing a lottery on 
8 behalf of Illinois, another State or foreign government and 
9 attracting persons who are not currently regular players of 
10 a lottery.
11 (f) The Department may retain the services of an advisor or 
12advisors with significant experience in financial services or 
13the management, operation, and procurement of goods, services, 
14and equipment for a government-run lottery to assist in the 
15preparation of the terms of the request for qualifications and 
16selection of the private manager. Any prospective advisor 
17seeking to provide services under this subsection (f) shall 
18disclose any material business or financial relationship 
19during the past 3 years with any potential offeror, or with a 
20contractor or subcontractor presently providing goods, 
21services, or equipment to the Department to support the 
22Lottery. The Department shall evaluate the material business or 
23financial relationship of each prospective advisor. The 
24Department shall not select any prospective advisor with a 
25substantial business or financial relationship that the 
26Department deems to impair the objectivity of the services to 
 
 
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1be provided by the prospective advisor. During the course of 
2the advisor's engagement by the Department, and for a period of 
3one year thereafter, the advisor shall not enter into any 
4business or financial relationship with any offeror or any 
5vendor identified to assist an offeror in performing its 
6obligations under the management agreement. Any advisor 
7retained by the Department shall be disqualified from being an 
8offeror.
The Department shall not include terms in the request 
9for qualifications that provide a material advantage whether 
10directly or indirectly to any potential offeror, or any 
11contractor or subcontractor presently providing goods, 
12services, or equipment to the Department to support the 
13Lottery, including terms contained in previous responses to 
14requests for proposals or qualifications submitted to 
15Illinois, another State or foreign government when those terms 
16are uniquely associated with a particular potential offeror, 
17contractor, or subcontractor. The request for proposals 
18offered by the Department on December 22, 2008 as 
19"LOT08GAMESYS" and reference number "22016176" is declared 
20void.
21 (g) The Department shall select at least 2 offerors as 
22finalists to potentially serve as the private manager no later 
23than August 9, 2010. Upon making preliminary selections, the 
24Department shall schedule a public hearing on the finalists' 
25proposals and provide public notice of the hearing at least 7 
26calendar days before the hearing. The notice must include all 
 
 
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1of the following:
2  (1) The date, time, and place of the hearing.
3  (2) The subject matter of the hearing.
4  (3) A brief description of the management agreement to 
5 be awarded.
6  (4) The identity of the offerors that have been 
7 selected as finalists to serve as the private manager.
8  (5) The address and telephone number of the Department.
9 (h) At the public hearing, the Department shall (i) provide 
10sufficient time for each finalist to present and explain its 
11proposal to the Department and the Governor or the Governor's 
12designee, including an opportunity to respond to questions 
13posed by the Department, Governor, or designee and (ii) allow 
14the public and non-selected offerors to comment on the 
15presentations. The Governor or a designee shall attend the 
16public hearing. After the public hearing, the Department shall 
17have 14 calendar days to recommend to the Governor whether a 
18management agreement should be entered into with a particular 
19finalist. After reviewing the Department's recommendation, the 
20Governor may accept or reject the Department's recommendation, 
21and shall select a final offeror as the private manager by 
22publication of a notice in the Illinois Procurement Bulletin on 
23or before September 15, 2010. The Governor shall include in the 
24notice a detailed explanation and the reasons why the final 
25offeror is superior to other offerors and will provide 
26management services in a manner that best achieves the 
 
 
10100SB0690ham002- 260 -LRB101 04451 SMS 61506 a


1objectives of this Section. The Governor shall also sign the 
2management agreement with the private manager.
3 (i) Any action to contest the private manager selected by 
4the Governor under this Section must be brought within 7 
5calendar days after the publication of the notice of the 
6designation of the private manager as provided in subsection 
7(h) of this Section.
8 (j) The Lottery shall remain, for so long as a private 
9manager manages the Lottery in accordance with provisions of 
10this Act, a Lottery conducted by the State, and the State shall 
11not be authorized to sell or transfer the Lottery to a third 
12party.
13 (k) Any tangible personal property used exclusively in 
14connection with the lottery that is owned by the Department and 
15leased to the private manager shall be owned by the Department 
16in the name of the State and shall be considered to be public 
17property devoted to an essential public and governmental 
18function.
19 (l) The Department may exercise any of its powers under 
20this Section or any other law as necessary or desirable for the 
21execution of the Department's powers under this Section.
22 (m) Neither this Section nor any management agreement 
23entered into under this Section prohibits the General Assembly 
24from authorizing forms of gambling that are not in direct 
25competition with the Lottery. The forms of gambling authorized 
26by this amendatory Act of the 101st General Assembly constitute 
 
 
10100SB0690ham002- 261 -LRB101 04451 SMS 61506 a


1authorized forms of gambling that are not in direct competition 
2with the Lottery.
3 (n) The private manager shall be subject to a complete 
4investigation in the third, seventh, and tenth years of the 
5agreement (if the agreement is for a 10-year term) by the 
6Department in cooperation with the Auditor General to determine 
7whether the private manager has complied with this Section and 
8the management agreement. The private manager shall bear the 
9cost of an investigation or reinvestigation of the private 
10manager under this subsection.
11 (o) The powers conferred by this Section are in addition 
12and supplemental to the powers conferred by any other law. If 
13any other law or rule is inconsistent with this Section, 
14including, but not limited to, provisions of the Illinois 
15Procurement Code, then this Section controls as to any 
16management agreement entered into under this Section. This 
17Section and any rules adopted under this Section contain full 
18and complete authority for a management agreement between the 
19Department and a private manager. No law, procedure, 
20proceeding, publication, notice, consent, approval, order, or 
21act by the Department or any other officer, Department, agency, 
22or instrumentality of the State or any political subdivision is 
23required for the Department to enter into a management 
24agreement under this Section. This Section contains full and 
25complete authority for the Department to approve any contracts 
26entered into by a private manager with a vendor providing 
 
 
10100SB0690ham002- 262 -LRB101 04451 SMS 61506 a


1goods, services, or both goods and services to the private 
2manager under the terms of the management agreement, including 
3subcontractors of such vendors.
4 Upon receipt of a written request from the Chief 
5Procurement Officer, the Department shall provide to the Chief 
6Procurement Officer a complete and un-redacted copy of the 
7management agreement or any contract that is subject to the 
8Department's approval authority under this subsection (o). The 
9Department shall provide a copy of the agreement or contract to 
10the Chief Procurement Officer in the time specified by the 
11Chief Procurement Officer in his or her written request, but no 
12later than 5 business days after the request is received by the 
13Department. The Chief Procurement Officer must retain any 
14portions of the management agreement or of any contract 
15designated by the Department as confidential, proprietary, or 
16trade secret information in complete confidence pursuant to 
17subsection (g) of Section 7 of the Freedom of Information Act. 
18The Department shall also provide the Chief Procurement Officer 
19with reasonable advance written notice of any contract that is 
20pending Department approval. 
21 Notwithstanding any other provision of this Section to the 
22contrary, the Chief Procurement Officer shall adopt 
23administrative rules, including emergency rules, to establish 
24a procurement process to select a successor private manager if 
25a private management agreement has been terminated. The 
26selection process shall at a minimum take into account the 
 
 
10100SB0690ham002- 263 -LRB101 04451 SMS 61506 a


1criteria set forth in items (1) through (4) of subsection (e) 
2of this Section and may include provisions consistent with 
3subsections (f), (g), (h), and (i) of this Section. The Chief 
4Procurement Officer shall also implement and administer the 
5adopted selection process upon the termination of a private 
6management agreement. The Department, after the Chief 
7Procurement Officer certifies that the procurement process has 
8been followed in accordance with the rules adopted under this 
9subsection (o), shall select a final offeror as the private 
10manager and sign the management agreement with the private 
11manager. 
12 Except as provided in Sections 21.5, 21.6, 21.7, 21.8, 
1321.9, and 21.10, and 21.11, 21.10 the Department shall 
14distribute all proceeds of lottery tickets and shares sold in 
15the following priority and manner:
16  (1) The payment of prizes and retailer bonuses.
17  (2) The payment of costs incurred in the operation and 
18 administration of the Lottery, including the payment of 
19 sums due to the private manager under the management 
20 agreement with the Department.
21  (3) On the last day of each month or as soon thereafter 
22 as possible, the State Comptroller shall direct and the 
23 State Treasurer shall transfer from the State Lottery Fund 
24 to the Common School Fund an amount that is equal to the 
25 proceeds transferred in the corresponding month of fiscal 
26 year 2009, as adjusted for inflation, to the Common School 
 
 
10100SB0690ham002- 264 -LRB101 04451 SMS 61506 a


1 Fund.
2  (4) On or before September 30 of each fiscal year, 
3 deposit any estimated remaining proceeds from the prior 
4 fiscal year, subject to payments under items (1), (2), and 
5 (3), into the Capital Projects Fund. Beginning in fiscal 
6 year 2019, the amount deposited shall be increased or 
7 decreased each year by the amount the estimated payment 
8 differs from the amount determined from each year-end 
9 financial audit. Only remaining net deficits from prior 
10 fiscal years may reduce the requirement to deposit these 
11 funds, as determined by the annual financial audit.
12 (p) The Department shall be subject to the following 
13reporting and information request requirements:
14  (1) the Department shall submit written quarterly 
15 reports to the Governor and the General Assembly on the 
16 activities and actions of the private manager selected 
17 under this Section;
18  (2) upon request of the Chief Procurement Officer, the 
19 Department shall promptly produce information related to 
20 the procurement activities of the Department and the 
21 private manager requested by the Chief Procurement 
22 Officer; the Chief Procurement Officer must retain 
23 confidential, proprietary, or trade secret information 
24 designated by the Department in complete confidence 
25 pursuant to subsection (g) of Section 7 of the Freedom of 
26 Information Act; and
 
 
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1  (3) at least 30 days prior to the beginning of the 
2 Department's fiscal year, the Department shall prepare an 
3 annual written report on the activities of the private 
4 manager selected under this Section and deliver that report 
5 to the Governor and General Assembly.
6(Source: P.A. 99-933, eff. 1-27-17; 100-391, eff. 8-25-17; 
7100-587, eff. 6-4-18; 100-647, eff. 7-30-18; 100-1068, eff. 
88-24-18; revised 9-20-18.)

9 Section 35-25. The Department of Revenue Law of the
Civil 
10Administrative Code of Illinois is amended by changing Section 
112505-305 as follows:




12 (20 ILCS 2505/2505-305) (was 20 ILCS 2505/39b15.1)



13 Sec. 2505-305. Investigators. 

14 (a) The Department has the power to
appoint investigators 
15to conduct all investigations,
searches, seizures, arrests, 
16and other duties imposed under the provisions
of any law 
17administered by the Department.
Except as provided in 
18subsection (c), these investigators have
and
may exercise all 
19the powers of peace officers solely for the purpose of

20enforcing taxing measures administered by the Department.

21 (b) The Director must authorize to each investigator 
22employed under this
Section and
to any other employee of the 
23Department exercising the powers of a peace
officer a
distinct 
24badge that, on its face, (i) clearly states that the badge is

 
 
10100SB0690ham002- 266 -LRB101 04451 SMS 61506 a


1authorized
by the
Department and (ii)
contains a unique 
2identifying number.
No other badge shall be authorized by
the 
3Department.

4 (c) The Department may enter into agreements with the 
5Illinois Gaming Board providing that investigators appointed 
6under this Section shall exercise the peace officer powers set 
7forth in paragraph (20.6) of subsection (c) of Section 5 of the 
8Illinois Riverboat Gambling Act.


9(Source: P.A. 96-37, eff. 7-13-09.)


10 Section 35-30. The State Finance Act is amended by changing 
11Section 6z-45 as follows:




12 (30 ILCS 105/6z-45)



13 Sec. 6z-45. The School Infrastructure Fund. 

14 (a) The School Infrastructure Fund is created as a special 
15fund
in the State Treasury.

16 In addition to any other deposits authorized by law, 
17beginning January
1, 2000, on the first day of each month, or 
18as soon thereafter as may be
practical, the State Treasurer and 
19State Comptroller shall transfer the sum of
$5,000,000 from the 
20General Revenue Fund to the School Infrastructure Fund, except 
21that, notwithstanding any other provision of law, and in 
22addition to any other transfers that may be provided for by 
23law, before June 30, 2012, the Comptroller and the Treasurer 
24shall transfer $45,000,000 from the General Revenue Fund into 
 
 
10100SB0690ham002- 267 -LRB101 04451 SMS 61506 a


1the School Infrastructure Fund, and, for fiscal year 2013 only, 
2the Treasurer and the Comptroller shall transfer $1,250,000 
3from the General Revenue Fund to the School Infrastructure Fund 
4on the first day of each month;
provided, however, that no such 
5transfers shall be made from July 1, 2001
through June 30, 
62003.

7 (a-5) Money in the School Infrastructure Fund may be used 
8to pay the expenses of the State Board of Education, the 
9Governor's Office of Management and Budget, and the Capital 
10Development Board in administering programs under the School 
11Construction Law, the total expenses not to exceed $1,315,000 
12in any fiscal year. 
13 (b) Subject to the transfer provisions set forth below, 
14money in the
School Infrastructure Fund shall, if and when the 
15State of Illinois incurs
any bonded indebtedness for the 
16construction of school improvements under subsection (e) of 
17Section 5 of the General Obligation Bond Act, be set aside and 
18used for the purpose of
paying and discharging annually the 
19principal and interest on that bonded
indebtedness then due and 
20payable, and for no other purpose.

21 In addition to other transfers to the General Obligation 
22Bond Retirement and
Interest Fund made pursuant to Section 15 
23of the General Obligation Bond Act,
upon each delivery of bonds 
24issued for construction of school improvements
under the School 
25Construction Law, the State Comptroller shall
compute and 
26certify to the State Treasurer the total amount of principal 
 
 
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1of,
interest on, and premium, if any, on such bonds during the 
2then current and
each succeeding fiscal year.
With respect to 
3the interest payable on variable rate bonds, such

4certifications shall be calculated at the maximum rate of 
5interest that
may be payable during the fiscal year, after 
6taking into account any credits
permitted in the related 
7indenture or other instrument against the amount of
such 
8interest required to be appropriated for that period.

9 On or before the last day of each month, the State 
10Treasurer and State
Comptroller shall transfer from the School 
11Infrastructure Fund to the General
Obligation Bond Retirement 
12and Interest Fund an amount sufficient to pay the
aggregate of 
13the principal of, interest on, and premium, if any, on the 
14bonds
payable on their next payment date, divided by the number 
15of monthly transfers
occurring between the last previous 
16payment date (or the delivery date if no
payment date has yet 
17occurred) and the next succeeding payment date.
Interest 
18payable on variable rate bonds shall be calculated at the 
19maximum
rate of interest that may be payable for the relevant 
20period, after taking into
account any credits permitted in the 
21related indenture or other instrument
against the amount of 
22such interest required to be appropriated for that
period.

23Interest for which moneys have already been deposited into the 
24capitalized
interest account within the General Obligation 
25Bond Retirement and Interest
Fund shall not be included in the 
26calculation of the amounts to be transferred
under this 
 
 
10100SB0690ham002- 269 -LRB101 04451 SMS 61506 a


1subsection. 

2 (b-5) The money deposited into the School Infrastructure 
3Fund from transfers pursuant to subsections (c-30) and (c-35) 
4of Section 13 of the Illinois Riverboat Gambling Act shall be 
5applied, without further direction, as provided in subsection 
6(b-3) of Section 5-35 of the School Construction Law. 
7 (c) The surplus, if any, in the School Infrastructure Fund 
8after payments made pursuant to subsections (a-5), (b), and 
9(b-5) of this Section shall, subject to appropriation, be used 
10as follows:

11 First - to make 3 payments to the School Technology 
12Revolving Loan Fund as
follows:

13  Transfer of $30,000,000 in fiscal year 1999;

14  Transfer of $20,000,000 in fiscal year 2000; and 

15  Transfer of $10,000,000 in fiscal year 2001.

16 Second - to pay any amounts due for grants for school 
17construction projects
and debt service under the School 
18Construction Law.

19 Third - to pay any amounts due for grants for school 
20maintenance projects
under the School Construction Law.

21(Source: P.A. 100-23, eff. 7-6-17.)


22 Section 35-35. The Illinois Income Tax Act is amended by 
23changing Sections 201, 303, 304, and 710 as follows:

24 (35 ILCS 5/201) (from Ch. 120, par. 2-201)
 
 
10100SB0690ham002- 270 -LRB101 04451 SMS 61506 a


1 Sec. 201. Tax imposed. 
2 (a) In general. A tax measured by net income is hereby 
3imposed on every
individual, corporation, trust and estate for 
4each taxable year ending
after July 31, 1969 on the privilege 
5of earning or receiving income in or
as a resident of this 
6State. Such tax shall be in addition to all other
occupation or 
7privilege taxes imposed by this State or by any municipal

8corporation or political subdivision thereof.
9 (b) Rates. The tax imposed by subsection (a) of this 
10Section shall be
determined as follows, except as adjusted by 
11subsection (d-1):
12  (1) In the case of an individual, trust or estate, for 
13 taxable years
ending prior to July 1, 1989, an amount equal 
14 to 2 1/2% of the taxpayer's
net income for the taxable 
15 year.
16  (2) In the case of an individual, trust or estate, for 
17 taxable years
beginning prior to July 1, 1989 and ending 
18 after June 30, 1989, an amount
equal to the sum of (i) 2 
19 1/2% of the taxpayer's net income for the period
prior to 
20 July 1, 1989, as calculated under Section 202.3, and (ii) 
21 3% of the
taxpayer's net income for the period after June 
22 30, 1989, as calculated
under Section 202.3.
23  (3) In the case of an individual, trust or estate, for 
24 taxable years
beginning after June 30, 1989, and ending 
25 prior to January 1, 2011, an amount equal to 3% of the 
26 taxpayer's net
income for the taxable year.
 
 
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1  (4) In the case of an individual, trust, or estate, for 
2 taxable years beginning prior to January 1, 2011, and 
3 ending after December 31, 2010, an amount equal to the sum 
4 of (i) 3% of the taxpayer's net income for the period prior 
5 to January 1, 2011, as calculated under Section 202.5, and 
6 (ii) 5% of the taxpayer's net income for the period after 
7 December 31, 2010, as calculated under Section 202.5.
8  (5) In the case of an individual, trust, or estate, for 
9 taxable years beginning on or after January 1, 2011, and 
10 ending prior to January 1, 2015, an amount equal to 5% of 
11 the taxpayer's net income for the taxable year.
12  (5.1) In the case of an individual, trust, or estate, 
13 for taxable years beginning prior to January 1, 2015, and 
14 ending after December 31, 2014, an amount equal to the sum 
15 of (i) 5% of the taxpayer's net income for the period prior 
16 to January 1, 2015, as calculated under Section 202.5, and 
17 (ii) 3.75% of the taxpayer's net income for the period 
18 after December 31, 2014, as calculated under Section 202.5. 
19  (5.2) In the case of an individual, trust, or estate, 
20 for taxable years beginning on or after January 1, 2015, 
21 and ending prior to July 1, 2017, an amount equal to 3.75% 
22 of the taxpayer's net income for the taxable year. 
23  (5.3) In the case of an individual, trust, or estate, 
24 for taxable years beginning prior to July 1, 2017, and 
25 ending after June 30, 2017, an amount equal to the sum of 
26 (i) 3.75% of the taxpayer's net income for the period prior 
 
 
10100SB0690ham002- 272 -LRB101 04451 SMS 61506 a


1 to July 1, 2017, as calculated under Section 202.5, and 
2 (ii) 4.95% of the taxpayer's net income for the period 
3 after June 30, 2017, as calculated under Section 202.5. 
4  (5.4) In the case of an individual, trust, or estate, 
5 for taxable years beginning on or after July 1, 2017, an 
6 amount equal to 4.95% of the taxpayer's net income for the 
7 taxable year. 
8  (6) In the case of a corporation, for taxable years

9 ending prior to July 1, 1989, an amount equal to 4% of the

10 taxpayer's net income for the taxable year.
11  (7) In the case of a corporation, for taxable years 
12 beginning prior to
July 1, 1989 and ending after June 30, 
13 1989, an amount equal to the sum of
(i) 4% of the 
14 taxpayer's net income for the period prior to July 1, 1989,

15 as calculated under Section 202.3, and (ii) 4.8% of the 
16 taxpayer's net
income for the period after June 30, 1989, 
17 as calculated under Section
202.3.
18  (8) In the case of a corporation, for taxable years 
19 beginning after
June 30, 1989, and ending prior to January 
20 1, 2011, an amount equal to 4.8% of the taxpayer's net 
21 income for the
taxable year.
22  (9) In the case of a corporation, for taxable years 
23 beginning prior to January 1, 2011, and ending after 
24 December 31, 2010, an amount equal to the sum of (i) 4.8% 
25 of the taxpayer's net income for the period prior to 
26 January 1, 2011, as calculated under Section 202.5, and 
 
 
10100SB0690ham002- 273 -LRB101 04451 SMS 61506 a


1 (ii) 7% of the taxpayer's net income for the period after 
2 December 31, 2010, as calculated under Section 202.5. 
3  (10) In the case of a corporation, for taxable years 
4 beginning on or after January 1, 2011, and ending prior to 
5 January 1, 2015, an amount equal to 7% of the taxpayer's 
6 net income for the taxable year. 
7  (11) In the case of a corporation, for taxable years 
8 beginning prior to January 1, 2015, and ending after 
9 December 31, 2014, an amount equal to the sum of (i) 7% of 
10 the taxpayer's net income for the period prior to January 
11 1, 2015, as calculated under Section 202.5, and (ii) 5.25% 
12 of the taxpayer's net income for the period after December 
13 31, 2014, as calculated under Section 202.5. 
14  (12) In the case of a corporation, for taxable years 
15 beginning on or after January 1, 2015, and ending prior to 
16 July 1, 2017, an amount equal to 5.25% of the taxpayer's 
17 net income for the taxable year. 
18  (13) In the case of a corporation, for taxable years 
19 beginning prior to July 1, 2017, and ending after June 30, 
20 2017, an amount equal to the sum of (i) 5.25% of the 
21 taxpayer's net income for the period prior to July 1, 2017, 
22 as calculated under Section 202.5, and (ii) 7% of the 
23 taxpayer's net income for the period after June 30, 2017, 
24 as calculated under Section 202.5. 
25  (14) In the case of a corporation, for taxable years 
26 beginning on or after July 1, 2017, an amount equal to 7% 
 
 
10100SB0690ham002- 274 -LRB101 04451 SMS 61506 a


1 of the taxpayer's net income for the taxable year. 
2 The rates under this subsection (b) are subject to the 
3provisions of Section 201.5. 
4 (b-5) Surcharge; sale or exchange of assets, properties, 
5and intangibles of organization gaming licensees. For each of 
6taxable years 2019 through 2027, a surcharge is imposed on all 
7taxpayers on income arising from the sale or exchange of 
8capital assets, depreciable business property, real property 
9used in the trade or business, and Section 197 intangibles (i) 
10of an organization licensee under the Illinois Horse Racing Act 
11of 1975 and (ii) of an organization gaming licensee under the 
12Illinois Gambling Act. The amount of the surcharge is equal to 
13the amount of federal income tax liability for the taxable year 
14attributable to those sales and exchanges. The surcharge 
15imposed shall not apply if: 
16  (1) the organization gaming license, organization 
17 license, or racetrack property is transferred as a result 
18 of any of the following:
19   (A) bankruptcy, a receivership, or a debt 
20 adjustment initiated by or against the initial 
21 licensee or the substantial owners of the initial 
22 licensee;
23   (B) cancellation, revocation, or termination of 
24 any such license by the Illinois Gaming Board or the 
25 Illinois Racing Board;
26   (C) a determination by the Illinois Gaming Board 
 
 
10100SB0690ham002- 275 -LRB101 04451 SMS 61506 a


1 that transfer of the license is in the best interests 
2 of Illinois gaming;
3   (D) the death of an owner of the equity interest in 
4 a licensee;
5   (E) the acquisition of a controlling interest in 
6 the stock or substantially all of the assets of a 
7 publicly traded company;
8   (F) a transfer by a parent company to a wholly 
9 owned subsidiary; or
10   (G) the transfer or sale to or by one person to 
11 another person where both persons were initial owners 
12 of the license when the license was issued; or 
13  (2) the controlling interest in the organization 
14 gaming license, organization license, or racetrack 
15 property is transferred in a transaction to lineal 
16 descendants in which no gain or loss is recognized or as a 
17 result of a transaction in accordance with Section 351 of 
18 the Internal Revenue Code in which no gain or loss is 
19 recognized; or
20  (3) live horse racing was not conducted in 2010 at a 
21 racetrack located within 3 miles of the Mississippi River 
22 under a license issued pursuant to the Illinois Horse 
23 Racing Act of 1975. 
24 The transfer of an organization gaming license, 
25organization license, or racetrack property by a person other 
26than the initial licensee to receive the organization gaming 
 
 
10100SB0690ham002- 276 -LRB101 04451 SMS 61506 a


1license is not subject to a surcharge. The Department shall 
2adopt rules necessary to implement and administer this 
3subsection. 
4 (c) Personal Property Tax Replacement Income Tax.

5Beginning on July 1, 1979 and thereafter, in addition to such 
6income
tax, there is also hereby imposed the Personal Property 
7Tax Replacement
Income Tax measured by net income on every 
8corporation (including Subchapter
S corporations), partnership 
9and trust, for each taxable year ending after
June 30, 1979. 
10Such taxes are imposed on the privilege of earning or
receiving 
11income in or as a resident of this State. The Personal Property

12Tax Replacement Income Tax shall be in addition to the income 
13tax imposed
by subsections (a) and (b) of this Section and in 
14addition to all other
occupation or privilege taxes imposed by 
15this State or by any municipal
corporation or political 
16subdivision thereof.
17 (d) Additional Personal Property Tax Replacement Income 
18Tax Rates.
The personal property tax replacement income tax 
19imposed by this subsection
and subsection (c) of this Section 
20in the case of a corporation, other
than a Subchapter S 
21corporation and except as adjusted by subsection (d-1),
shall 
22be an additional amount equal to
2.85% of such taxpayer's net 
23income for the taxable year, except that
beginning on January 
241, 1981, and thereafter, the rate of 2.85% specified
in this 
25subsection shall be reduced to 2.5%, and in the case of a

26partnership, trust or a Subchapter S corporation shall be an 
 
 
10100SB0690ham002- 277 -LRB101 04451 SMS 61506 a


1additional
amount equal to 1.5% of such taxpayer's net income 
2for the taxable year.
3 (d-1) Rate reduction for certain foreign insurers. In the 
4case of a
foreign insurer, as defined by Section 35A-5 of the 
5Illinois Insurance Code,
whose state or country of domicile 
6imposes on insurers domiciled in Illinois
a retaliatory tax 
7(excluding any insurer
whose premiums from reinsurance assumed 
8are 50% or more of its total insurance
premiums as determined 
9under paragraph (2) of subsection (b) of Section 304,
except 
10that for purposes of this determination premiums from 
11reinsurance do
not include premiums from inter-affiliate 
12reinsurance arrangements),
beginning with taxable years ending 
13on or after December 31, 1999,
the sum of
the rates of tax 
14imposed by subsections (b) and (d) shall be reduced (but not

15increased) to the rate at which the total amount of tax imposed 
16under this Act,
net of all credits allowed under this Act, 
17shall equal (i) the total amount of
tax that would be imposed 
18on the foreign insurer's net income allocable to
Illinois for 
19the taxable year by such foreign insurer's state or country of

20domicile if that net income were subject to all income taxes 
21and taxes
measured by net income imposed by such foreign 
22insurer's state or country of
domicile, net of all credits 
23allowed or (ii) a rate of zero if no such tax is
imposed on such 
24income by the foreign insurer's state of domicile.
For the 
25purposes of this subsection (d-1), an inter-affiliate includes 
26a
mutual insurer under common management.
 
 
10100SB0690ham002- 278 -LRB101 04451 SMS 61506 a


1  (1) For the purposes of subsection (d-1), in no event 
2 shall the sum of the
rates of tax imposed by subsections 
3 (b) and (d) be reduced below the rate at
which the sum of:
4   (A) the total amount of tax imposed on such foreign 
5 insurer under
this Act for a taxable year, net of all 
6 credits allowed under this Act, plus
7   (B) the privilege tax imposed by Section 409 of the 
8 Illinois Insurance
Code, the fire insurance company 
9 tax imposed by Section 12 of the Fire
Investigation 
10 Act, and the fire department taxes imposed under 
11 Section 11-10-1
of the Illinois Municipal Code,
12 equals 1.25% for taxable years ending prior to December 31, 
13 2003, or
1.75% for taxable years ending on or after 
14 December 31, 2003, of the net
taxable premiums written for 
15 the taxable year,
as described by subsection (1) of Section 
16 409 of the Illinois Insurance Code.
This paragraph will in 
17 no event increase the rates imposed under subsections
(b) 
18 and (d).
19  (2) Any reduction in the rates of tax imposed by this 
20 subsection shall be
applied first against the rates imposed 
21 by subsection (b) and only after the
tax imposed by 
22 subsection (a) net of all credits allowed under this 
23 Section
other than the credit allowed under subsection (i) 
24 has been reduced to zero,
against the rates imposed by 
25 subsection (d).
26 This subsection (d-1) is exempt from the provisions of 
 
 
10100SB0690ham002- 279 -LRB101 04451 SMS 61506 a


1Section 250.
2 (e) Investment credit. A taxpayer shall be allowed a credit

3against the Personal Property Tax Replacement Income Tax for

4investment in qualified property.
5  (1) A taxpayer shall be allowed a credit equal to .5% 
6 of
the basis of qualified property placed in service during 
7 the taxable year,
provided such property is placed in 
8 service on or after
July 1, 1984. There shall be allowed an 
9 additional credit equal
to .5% of the basis of qualified 
10 property placed in service during the
taxable year, 
11 provided such property is placed in service on or
after 
12 July 1, 1986, and the taxpayer's base employment
within 
13 Illinois has increased by 1% or more over the preceding 
14 year as
determined by the taxpayer's employment records 
15 filed with the
Illinois Department of Employment Security. 
16 Taxpayers who are new to
Illinois shall be deemed to have 
17 met the 1% growth in base employment for
the first year in 
18 which they file employment records with the Illinois

19 Department of Employment Security. The provisions added to 
20 this Section by
Public Act 85-1200 (and restored by Public 
21 Act 87-895) shall be
construed as declaratory of existing 
22 law and not as a new enactment. If,
in any year, the 
23 increase in base employment within Illinois over the

24 preceding year is less than 1%, the additional credit shall 
25 be limited to that
percentage times a fraction, the 
26 numerator of which is .5% and the denominator
of which is 
 
 
10100SB0690ham002- 280 -LRB101 04451 SMS 61506 a


1 1%, but shall not exceed .5%. The investment credit shall 
2 not be
allowed to the extent that it would reduce a 
3 taxpayer's liability in any tax
year below zero, nor may 
4 any credit for qualified property be allowed for any
year 
5 other than the year in which the property was placed in 
6 service in
Illinois. For tax years ending on or after 
7 December 31, 1987, and on or
before December 31, 1988, the 
8 credit shall be allowed for the tax year in
which the 
9 property is placed in service, or, if the amount of the 
10 credit
exceeds the tax liability for that year, whether it 
11 exceeds the original
liability or the liability as later 
12 amended, such excess may be carried
forward and applied to 
13 the tax liability of the 5 taxable years following
the 
14 excess credit years if the taxpayer (i) makes investments 
15 which cause
the creation of a minimum of 2,000 full-time 
16 equivalent jobs in Illinois,
(ii) is located in an 
17 enterprise zone established pursuant to the Illinois

18 Enterprise Zone Act and (iii) is certified by the 
19 Department of Commerce
and Community Affairs (now 
20 Department of Commerce and Economic Opportunity) as 
21 complying with the requirements specified in
clause (i) and 
22 (ii) by July 1, 1986. The Department of Commerce and

23 Community Affairs (now Department of Commerce and Economic 
24 Opportunity) shall notify the Department of Revenue of all 
25 such
certifications immediately. For tax years ending 
26 after December 31, 1988,
the credit shall be allowed for 
 
 
10100SB0690ham002- 281 -LRB101 04451 SMS 61506 a


1 the tax year in which the property is
placed in service, 
2 or, if the amount of the credit exceeds the tax
liability 
3 for that year, whether it exceeds the original liability or 
4 the
liability as later amended, such excess may be carried 
5 forward and applied
to the tax liability of the 5 taxable 
6 years following the excess credit
years. The credit shall 
7 be applied to the earliest year for which there is
a 
8 liability. If there is credit from more than one tax year 
9 that is
available to offset a liability, earlier credit 
10 shall be applied first.
11  (2) The term "qualified property" means property 
12 which:
13   (A) is tangible, whether new or used, including 
14 buildings and structural
components of buildings and 
15 signs that are real property, but not including
land or 
16 improvements to real property that are not a structural 
17 component of a
building such as landscaping, sewer 
18 lines, local access roads, fencing, parking
lots, and 
19 other appurtenances;
20   (B) is depreciable pursuant to Section 167 of the 
21 Internal Revenue Code,
except that "3-year property" 
22 as defined in Section 168(c)(2)(A) of that
Code is not 
23 eligible for the credit provided by this subsection 
24 (e);
25   (C) is acquired by purchase as defined in Section 
26 179(d) of
the Internal Revenue Code;
 
 
10100SB0690ham002- 282 -LRB101 04451 SMS 61506 a


1   (D) is used in Illinois by a taxpayer who is 
2 primarily engaged in
manufacturing, or in mining coal 
3 or fluorite, or in retailing, or was placed in service 
4 on or after July 1, 2006 in a River Edge Redevelopment 
5 Zone established pursuant to the River Edge 
6 Redevelopment Zone Act; and
7   (E) has not previously been used in Illinois in 
8 such a manner and by
such a person as would qualify for 
9 the credit provided by this subsection
(e) or 
10 subsection (f).
11  (3) For purposes of this subsection (e), 
12 "manufacturing" means
the material staging and production 
13 of tangible personal property by
procedures commonly 
14 regarded as manufacturing, processing, fabrication, or

15 assembling which changes some existing material into new 
16 shapes, new
qualities, or new combinations. For purposes of 
17 this subsection
(e) the term "mining" shall have the same 
18 meaning as the term "mining" in
Section 613(c) of the 
19 Internal Revenue Code. For purposes of this subsection
(e), 
20 the term "retailing" means the sale of tangible personal 
21 property for use or consumption and not for resale, or

22 services rendered in conjunction with the sale of tangible 
23 personal property for use or consumption and not for 
24 resale. For purposes of this subsection (e), "tangible 
25 personal property" has the same meaning as when that term 
26 is used in the Retailers' Occupation Tax Act, and, for 
 
 
10100SB0690ham002- 283 -LRB101 04451 SMS 61506 a


1 taxable years ending after December 31, 2008, does not 
2 include the generation, transmission, or distribution of 
3 electricity.
4  (4) The basis of qualified property shall be the basis

5 used to compute the depreciation deduction for federal 
6 income tax purposes.
7  (5) If the basis of the property for federal income tax 
8 depreciation
purposes is increased after it has been placed 
9 in service in Illinois by
the taxpayer, the amount of such 
10 increase shall be deemed property placed
in service on the 
11 date of such increase in basis.
12  (6) The term "placed in service" shall have the same

13 meaning as under Section 46 of the Internal Revenue Code.
14  (7) If during any taxable year, any property ceases to

15 be qualified property in the hands of the taxpayer within 
16 48 months after
being placed in service, or the situs of 
17 any qualified property is
moved outside Illinois within 48 
18 months after being placed in service, the
Personal Property 
19 Tax Replacement Income Tax for such taxable year shall be

20 increased. Such increase shall be determined by (i) 
21 recomputing the
investment credit which would have been 
22 allowed for the year in which
credit for such property was 
23 originally allowed by eliminating such
property from such 
24 computation and, (ii) subtracting such recomputed credit

25 from the amount of credit previously allowed. For the 
26 purposes of this
paragraph (7), a reduction of the basis of 
 
 
10100SB0690ham002- 284 -LRB101 04451 SMS 61506 a


1 qualified property resulting
from a redetermination of the 
2 purchase price shall be deemed a disposition
of qualified 
3 property to the extent of such reduction.
4  (8) Unless the investment credit is extended by law, 
5 the
basis of qualified property shall not include costs 
6 incurred after
December 31, 2018, except for costs incurred 
7 pursuant to a binding
contract entered into on or before 
8 December 31, 2018.
9  (9) Each taxable year ending before December 31, 2000, 
10 a partnership may
elect to pass through to its
partners the 
11 credits to which the partnership is entitled under this 
12 subsection
(e) for the taxable year. A partner may use the 
13 credit allocated to him or her
under this paragraph only 
14 against the tax imposed in subsections (c) and (d) of
this 
15 Section. If the partnership makes that election, those 
16 credits shall be
allocated among the partners in the 
17 partnership in accordance with the rules
set forth in 
18 Section 704(b) of the Internal Revenue Code, and the rules

19 promulgated under that Section, and the allocated amount of 
20 the credits shall
be allowed to the partners for that 
21 taxable year. The partnership shall make
this election on 
22 its Personal Property Tax Replacement Income Tax return for

23 that taxable year. The election to pass through the credits 
24 shall be
irrevocable.
25  For taxable years ending on or after December 31, 2000, 
26 a
partner that qualifies its
partnership for a subtraction 
 
 
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1 under subparagraph (I) of paragraph (2) of
subsection (d) 
2 of Section 203 or a shareholder that qualifies a Subchapter 
3 S
corporation for a subtraction under subparagraph (S) of 
4 paragraph (2) of
subsection (b) of Section 203 shall be 
5 allowed a credit under this subsection
(e) equal to its 
6 share of the credit earned under this subsection (e) during

7 the taxable year by the partnership or Subchapter S 
8 corporation, determined in
accordance with the 
9 determination of income and distributive share of
income 
10 under Sections 702 and 704 and Subchapter S of the Internal 
11 Revenue
Code. This paragraph is exempt from the provisions 
12 of Section 250.
13 (f) Investment credit; Enterprise Zone; River Edge 
14Redevelopment Zone.
15  (1) A taxpayer shall be allowed a credit against the 
16 tax imposed
by subsections (a) and (b) of this Section for 
17 investment in qualified
property which is placed in service 
18 in an Enterprise Zone created
pursuant to the Illinois 
19 Enterprise Zone Act or, for property placed in service on 
20 or after July 1, 2006, a River Edge Redevelopment Zone 
21 established pursuant to the River Edge Redevelopment Zone 
22 Act. For partners, shareholders
of Subchapter S 
23 corporations, and owners of limited liability companies,

24 if the liability company is treated as a partnership for 
25 purposes of
federal and State income taxation, there shall 
26 be allowed a credit under
this subsection (f) to be 
 
 
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1 determined in accordance with the determination
of income 
2 and distributive share of income under Sections 702 and 704 
3 and
Subchapter S of the Internal Revenue Code. The credit 
4 shall be .5% of the
basis for such property. The credit 
5 shall be available only in the taxable
year in which the 
6 property is placed in service in the Enterprise Zone or 
7 River Edge Redevelopment Zone and
shall not be allowed to 
8 the extent that it would reduce a taxpayer's
liability for 
9 the tax imposed by subsections (a) and (b) of this Section 
10 to
below zero. For tax years ending on or after December 
11 31, 1985, the credit
shall be allowed for the tax year in 
12 which the property is placed in
service, or, if the amount 
13 of the credit exceeds the tax liability for that
year, 
14 whether it exceeds the original liability or the liability 
15 as later
amended, such excess may be carried forward and 
16 applied to the tax
liability of the 5 taxable years 
17 following the excess credit year.
The credit shall be 
18 applied to the earliest year for which there is a

19 liability. If there is credit from more than one tax year 
20 that is available
to offset a liability, the credit 
21 accruing first in time shall be applied
first.
22  (2) The term qualified property means property which:
23   (A) is tangible, whether new or used, including 
24 buildings and
structural components of buildings;
25   (B) is depreciable pursuant to Section 167 of the 
26 Internal Revenue
Code, except that "3-year property" 
 
 
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1 as defined in Section 168(c)(2)(A) of
that Code is not 
2 eligible for the credit provided by this subsection 
3 (f);
4   (C) is acquired by purchase as defined in Section 
5 179(d) of
the Internal Revenue Code;
6   (D) is used in the Enterprise Zone or River Edge 
7 Redevelopment Zone by the taxpayer; and
8   (E) has not been previously used in Illinois in 
9 such a manner and by
such a person as would qualify for 
10 the credit provided by this subsection
(f) or 
11 subsection (e).
12  (3) The basis of qualified property shall be the basis 
13 used to compute
the depreciation deduction for federal 
14 income tax purposes.
15  (4) If the basis of the property for federal income tax 
16 depreciation
purposes is increased after it has been placed 
17 in service in the Enterprise
Zone or River Edge 
18 Redevelopment Zone by the taxpayer, the amount of such 
19 increase shall be deemed property
placed in service on the 
20 date of such increase in basis.
21  (5) The term "placed in service" shall have the same 
22 meaning as under
Section 46 of the Internal Revenue Code.
23  (6) If during any taxable year, any property ceases to 
24 be qualified
property in the hands of the taxpayer within 
25 48 months after being placed
in service, or the situs of 
26 any qualified property is moved outside the
Enterprise Zone 
 
 
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1 or River Edge Redevelopment Zone within 48 months after 
2 being placed in service, the tax
imposed under subsections 
3 (a) and (b) of this Section for such taxable year
shall be 
4 increased. Such increase shall be determined by (i) 
5 recomputing
the investment credit which would have been 
6 allowed for the year in which
credit for such property was 
7 originally allowed by eliminating such
property from such 
8 computation, and (ii) subtracting such recomputed credit

9 from the amount of credit previously allowed. For the 
10 purposes of this
paragraph (6), a reduction of the basis of 
11 qualified property resulting
from a redetermination of the 
12 purchase price shall be deemed a disposition
of qualified 
13 property to the extent of such reduction.
14  (7) There shall be allowed an additional credit equal 
15 to 0.5% of the basis of qualified property placed in 
16 service during the taxable year in a River Edge 
17 Redevelopment Zone, provided such property is placed in 
18 service on or after July 1, 2006, and the taxpayer's base 
19 employment within Illinois has increased by 1% or more over 
20 the preceding year as determined by the taxpayer's 
21 employment records filed with the Illinois Department of 
22 Employment Security. Taxpayers who are new to Illinois 
23 shall be deemed to have met the 1% growth in base 
24 employment for the first year in which they file employment 
25 records with the Illinois Department of Employment 
26 Security. If, in any year, the increase in base employment 
 
 
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1 within Illinois over the preceding year is less than 1%, 
2 the additional credit shall be limited to that percentage 
3 times a fraction, the numerator of which is 0.5% and the 
4 denominator of which is 1%, but shall not exceed 0.5%.

5 (g) (Blank).
6 (h) Investment credit; High Impact Business.
7  (1) Subject to subsections (b) and (b-5) of Section
5.5 
8 of the Illinois Enterprise Zone Act, a taxpayer shall be 
9 allowed a credit
against the tax imposed by subsections (a) 
10 and (b) of this Section for
investment in qualified

11 property which is placed in service by a Department of 
12 Commerce and Economic Opportunity
designated High Impact 
13 Business. The credit shall be .5% of the basis
for such 
14 property. The credit shall not be available (i) until the 
15 minimum
investments in qualified property set forth in 
16 subdivision (a)(3)(A) of
Section 5.5 of the Illinois

17 Enterprise Zone Act have been satisfied
or (ii) until the 
18 time authorized in subsection (b-5) of the Illinois

19 Enterprise Zone Act for entities designated as High Impact 
20 Businesses under
subdivisions (a)(3)(B), (a)(3)(C), and 
21 (a)(3)(D) of Section 5.5 of the Illinois
Enterprise Zone 
22 Act, and shall not be allowed to the extent that it would

23 reduce a taxpayer's liability for the tax imposed by 
24 subsections (a) and (b) of
this Section to below zero. The 
25 credit applicable to such investments shall be
taken in the 
26 taxable year in which such investments have been completed. 
 
 
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1 The
credit for additional investments beyond the minimum 
2 investment by a designated
high impact business authorized 
3 under subdivision (a)(3)(A) of Section 5.5 of
the Illinois 
4 Enterprise Zone Act shall be available only in the taxable 
5 year in
which the property is placed in service and shall 
6 not be allowed to the extent
that it would reduce a 
7 taxpayer's liability for the tax imposed by subsections
(a) 
8 and (b) of this Section to below zero.
For tax years ending 
9 on or after December 31, 1987, the credit shall be
allowed 
10 for the tax year in which the property is placed in 
11 service, or, if
the amount of the credit exceeds the tax 
12 liability for that year, whether
it exceeds the original 
13 liability or the liability as later amended, such
excess 
14 may be carried forward and applied to the tax liability of 
15 the 5
taxable years following the excess credit year. The 
16 credit shall be
applied to the earliest year for which 
17 there is a liability. If there is
credit from more than one 
18 tax year that is available to offset a liability,
the 
19 credit accruing first in time shall be applied first.
20  Changes made in this subdivision (h)(1) by Public Act 
21 88-670
restore changes made by Public Act 85-1182 and 
22 reflect existing law.
23  (2) The term qualified property means property which:
24   (A) is tangible, whether new or used, including 
25 buildings and
structural components of buildings;
26   (B) is depreciable pursuant to Section 167 of the 
 
 
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1 Internal Revenue
Code, except that "3-year property" 
2 as defined in Section 168(c)(2)(A) of
that Code is not 
3 eligible for the credit provided by this subsection 
4 (h);
5   (C) is acquired by purchase as defined in Section 
6 179(d) of the
Internal Revenue Code; and
7   (D) is not eligible for the Enterprise Zone 
8 Investment Credit provided
by subsection (f) of this 
9 Section.
10  (3) The basis of qualified property shall be the basis 
11 used to compute
the depreciation deduction for federal 
12 income tax purposes.
13  (4) If the basis of the property for federal income tax 
14 depreciation
purposes is increased after it has been placed 
15 in service in a federally
designated Foreign Trade Zone or 
16 Sub-Zone located in Illinois by the taxpayer,
the amount of 
17 such increase shall be deemed property placed in service on

18 the date of such increase in basis.
19  (5) The term "placed in service" shall have the same 
20 meaning as under
Section 46 of the Internal Revenue Code.
21  (6) If during any taxable year ending on or before 
22 December 31, 1996,
any property ceases to be qualified

23 property in the hands of the taxpayer within 48 months 
24 after being placed
in service, or the situs of any 
25 qualified property is moved outside
Illinois within 48 
26 months after being placed in service, the tax imposed
under 
 
 
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1 subsections (a) and (b) of this Section for such taxable 
2 year shall
be increased. Such increase shall be determined 
3 by (i) recomputing the
investment credit which would have 
4 been allowed for the year in which
credit for such property 
5 was originally allowed by eliminating such
property from 
6 such computation, and (ii) subtracting such recomputed 
7 credit
from the amount of credit previously allowed. For 
8 the purposes of this
paragraph (6), a reduction of the 
9 basis of qualified property resulting
from a 
10 redetermination of the purchase price shall be deemed a 
11 disposition
of qualified property to the extent of such 
12 reduction.
13  (7) Beginning with tax years ending after December 31, 
14 1996, if a
taxpayer qualifies for the credit under this 
15 subsection (h) and thereby is
granted a tax abatement and 
16 the taxpayer relocates its entire facility in
violation of 
17 the explicit terms and length of the contract under Section

18 18-183 of the Property Tax Code, the tax imposed under 
19 subsections
(a) and (b) of this Section shall be increased 
20 for the taxable year
in which the taxpayer relocated its 
21 facility by an amount equal to the
amount of credit 
22 received by the taxpayer under this subsection (h).
23 (i) Credit for Personal Property Tax Replacement Income 
24Tax.
For tax years ending prior to December 31, 2003, a credit 
25shall be allowed
against the tax imposed by
subsections (a) and 
26(b) of this Section for the tax imposed by subsections (c)
and 
 
 
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1(d) of this Section. This credit shall be computed by 
2multiplying the tax
imposed by subsections (c) and (d) of this 
3Section by a fraction, the numerator
of which is base income 
4allocable to Illinois and the denominator of which is
Illinois 
5base income, and further multiplying the product by the tax 
6rate
imposed by subsections (a) and (b) of this Section.
7 Any credit earned on or after December 31, 1986 under
this 
8subsection which is unused in the year
the credit is computed 
9because it exceeds the tax liability imposed by
subsections (a) 
10and (b) for that year (whether it exceeds the original

11liability or the liability as later amended) may be carried 
12forward and
applied to the tax liability imposed by subsections 
13(a) and (b) of the 5
taxable years following the excess credit 
14year, provided that no credit may
be carried forward to any 
15year ending on or
after December 31, 2003. This credit shall be

16applied first to the earliest year for which there is a 
17liability. If
there is a credit under this subsection from more 
18than one tax year that is
available to offset a liability the 
19earliest credit arising under this
subsection shall be applied 
20first.
21 If, during any taxable year ending on or after December 31, 
221986, the
tax imposed by subsections (c) and (d) of this 
23Section for which a taxpayer
has claimed a credit under this 
24subsection (i) is reduced, the amount of
credit for such tax 
25shall also be reduced. Such reduction shall be
determined by 
26recomputing the credit to take into account the reduced tax

 
 
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1imposed by subsections (c) and (d). If any portion of the

2reduced amount of credit has been carried to a different 
3taxable year, an
amended return shall be filed for such taxable 
4year to reduce the amount of
credit claimed.
5 (j) Training expense credit. Beginning with tax years 
6ending on or
after December 31, 1986 and prior to December 31, 
72003, a taxpayer shall be
allowed a credit against the
tax 
8imposed by subsections (a) and (b) under this Section
for all 
9amounts paid or accrued, on behalf of all persons
employed by 
10the taxpayer in Illinois or Illinois residents employed
outside 
11of Illinois by a taxpayer, for educational or vocational 
12training in
semi-technical or technical fields or semi-skilled 
13or skilled fields, which
were deducted from gross income in the 
14computation of taxable income. The
credit against the tax 
15imposed by subsections (a) and (b) shall be 1.6% of
such 
16training expenses. For partners, shareholders of subchapter S

17corporations, and owners of limited liability companies, if the 
18liability
company is treated as a partnership for purposes of 
19federal and State income
taxation, there shall be allowed a 
20credit under this subsection (j) to be
determined in accordance 
21with the determination of income and distributive
share of 
22income under Sections 702 and 704 and subchapter S of the 
23Internal
Revenue Code.
24 Any credit allowed under this subsection which is unused in 
25the year
the credit is earned may be carried forward to each of 
26the 5 taxable
years following the year for which the credit is 
 
 
10100SB0690ham002- 295 -LRB101 04451 SMS 61506 a


1first computed until it is
used. This credit shall be applied 
2first to the earliest year for which
there is a liability. If 
3there is a credit under this subsection from more
than one tax 
4year that is available to offset a liability the earliest

5credit arising under this subsection shall be applied first. No 
6carryforward
credit may be claimed in any tax year ending on or 
7after
December 31, 2003.
8 (k) Research and development credit. For tax years ending 
9after July 1, 1990 and prior to
December 31, 2003, and 
10beginning again for tax years ending on or after December 31, 
112004, and ending prior to January 1, 2022, a taxpayer shall be

12allowed a credit against the tax imposed by subsections (a) and 
13(b) of this
Section for increasing research activities in this 
14State. The credit
allowed against the tax imposed by 
15subsections (a) and (b) shall be equal
to 6 1/2% of the 
16qualifying expenditures for increasing research activities
in 
17this State. For partners, shareholders of subchapter S 
18corporations, and
owners of limited liability companies, if the 
19liability company is treated as a
partnership for purposes of 
20federal and State income taxation, there shall be
allowed a 
21credit under this subsection to be determined in accordance 
22with the
determination of income and distributive share of 
23income under Sections 702 and
704 and subchapter S of the 
24Internal Revenue Code.
25 For purposes of this subsection, "qualifying expenditures" 
26means the
qualifying expenditures as defined for the federal 
 
 
10100SB0690ham002- 296 -LRB101 04451 SMS 61506 a


1credit for increasing
research activities which would be 
2allowable under Section 41 of the
Internal Revenue Code and 
3which are conducted in this State, "qualifying
expenditures for 
4increasing research activities in this State" means the
excess 
5of qualifying expenditures for the taxable year in which 
6incurred
over qualifying expenditures for the base period, 
7"qualifying expenditures
for the base period" means the average 
8of the qualifying expenditures for
each year in the base 
9period, and "base period" means the 3 taxable years
immediately 
10preceding the taxable year for which the determination is
being 
11made.
12 Any credit in excess of the tax liability for the taxable 
13year
may be carried forward. A taxpayer may elect to have the

14unused credit shown on its final completed return carried over 
15as a credit
against the tax liability for the following 5 
16taxable years or until it has
been fully used, whichever occurs 
17first; provided that no credit earned in a tax year ending 
18prior to December 31, 2003 may be carried forward to any year 
19ending on or after December 31, 2003.
20 If an unused credit is carried forward to a given year from 
212 or more
earlier years, that credit arising in the earliest 
22year will be applied
first against the tax liability for the 
23given year. If a tax liability for
the given year still 
24remains, the credit from the next earliest year will
then be 
25applied, and so on, until all credits have been used or no tax

26liability for the given year remains. Any remaining unused 
 
 
10100SB0690ham002- 297 -LRB101 04451 SMS 61506 a


1credit or
credits then will be carried forward to the next 
2following year in which a
tax liability is incurred, except 
3that no credit can be carried forward to
a year which is more 
4than 5 years after the year in which the expense for
which the 
5credit is given was incurred.
6 No inference shall be drawn from this amendatory Act of the 
791st General
Assembly in construing this Section for taxable 
8years beginning before January
1, 1999.
9 It is the intent of the General Assembly that the research 
10and development credit under this subsection (k) shall apply 
11continuously for all tax years ending on or after December 31, 
122004 and ending prior to January 1, 2022, including, but not 
13limited to, the period beginning on January 1, 2016 and ending 
14on the effective date of this amendatory Act of the 100th 
15General Assembly. All actions taken in reliance on the 
16continuation of the credit under this subsection (k) by any 
17taxpayer are hereby validated. 
18 (l) Environmental Remediation Tax Credit.
19  (i) For tax years ending after December 31, 1997 and on 
20 or before
December 31, 2001, a taxpayer shall be allowed a 
21 credit against the tax
imposed by subsections (a) and (b) 
22 of this Section for certain amounts paid
for unreimbursed 
23 eligible remediation costs, as specified in this 
24 subsection.
For purposes of this Section, "unreimbursed 
25 eligible remediation costs" means
costs approved by the 
26 Illinois Environmental Protection Agency ("Agency") under

 
 
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1 Section 58.14 of the Environmental Protection Act that were 
2 paid in performing
environmental remediation at a site for 
3 which a No Further Remediation Letter
was issued by the 
4 Agency and recorded under Section 58.10 of the 
5 Environmental
Protection Act. The credit must be claimed 
6 for the taxable year in which
Agency approval of the 
7 eligible remediation costs is granted. The credit is
not 
8 available to any taxpayer if the taxpayer or any related 
9 party caused or
contributed to, in any material respect, a 
10 release of regulated substances on,
in, or under the site 
11 that was identified and addressed by the remedial
action 
12 pursuant to the Site Remediation Program of the 
13 Environmental Protection
Act. After the Pollution Control 
14 Board rules are adopted pursuant to the
Illinois 
15 Administrative Procedure Act for the administration and 
16 enforcement of
Section 58.9 of the Environmental 
17 Protection Act, determinations as to credit
availability 
18 for purposes of this Section shall be made consistent with 
19 those
rules. For purposes of this Section, "taxpayer" 
20 includes a person whose tax
attributes the taxpayer has 
21 succeeded to under Section 381 of the Internal
Revenue Code 
22 and "related party" includes the persons disallowed a 
23 deduction
for losses by paragraphs (b), (c), and (f)(1) of 
24 Section 267 of the Internal
Revenue Code by virtue of being 
25 a related taxpayer, as well as any of its
partners. The 
26 credit allowed against the tax imposed by subsections (a) 
 
 
10100SB0690ham002- 299 -LRB101 04451 SMS 61506 a


1 and
(b) shall be equal to 25% of the unreimbursed eligible 
2 remediation costs in
excess of $100,000 per site, except 
3 that the $100,000 threshold shall not apply
to any site 
4 contained in an enterprise zone as determined by the 
5 Department of
Commerce and Community Affairs (now 
6 Department of Commerce and Economic Opportunity). The 
7 total credit allowed shall not exceed
$40,000 per year with 
8 a maximum total of $150,000 per site. For partners and

9 shareholders of subchapter S corporations, there shall be 
10 allowed a credit
under this subsection to be determined in 
11 accordance with the determination of
income and 
12 distributive share of income under Sections 702 and 704 and

13 subchapter S of the Internal Revenue Code.
14  (ii) A credit allowed under this subsection that is 
15 unused in the year
the credit is earned may be carried 
16 forward to each of the 5 taxable years
following the year 
17 for which the credit is first earned until it is used.
The 
18 term "unused credit" does not include any amounts of 
19 unreimbursed eligible
remediation costs in excess of the 
20 maximum credit per site authorized under
paragraph (i). 
21 This credit shall be applied first to the earliest year
for 
22 which there is a liability. If there is a credit under this 
23 subsection
from more than one tax year that is available to 
24 offset a liability, the
earliest credit arising under this 
25 subsection shall be applied first. A
credit allowed under 
26 this subsection may be sold to a buyer as part of a sale
of 
 
 
10100SB0690ham002- 300 -LRB101 04451 SMS 61506 a


1 all or part of the remediation site for which the credit 
2 was granted. The
purchaser of a remediation site and the 
3 tax credit shall succeed to the unused
credit and remaining 
4 carry-forward period of the seller. To perfect the

5 transfer, the assignor shall record the transfer in the 
6 chain of title for the
site and provide written notice to 
7 the Director of the Illinois Department of
Revenue of the 
8 assignor's intent to sell the remediation site and the 
9 amount of
the tax credit to be transferred as a portion of 
10 the sale. In no event may a
credit be transferred to any 
11 taxpayer if the taxpayer or a related party would
not be 
12 eligible under the provisions of subsection (i).
13  (iii) For purposes of this Section, the term "site" 
14 shall have the same
meaning as under Section 58.2 of the 
15 Environmental Protection Act.
16 (m) Education expense credit. Beginning with tax years 
17ending after
December 31, 1999, a taxpayer who
is the custodian 
18of one or more qualifying pupils shall be allowed a credit

19against the tax imposed by subsections (a) and (b) of this 
20Section for
qualified education expenses incurred on behalf of 
21the qualifying pupils.
The credit shall be equal to 25% of 
22qualified education expenses, but in no
event may the total 
23credit under this subsection claimed by a
family that is the

24custodian of qualifying pupils exceed (i) $500 for tax years 
25ending prior to December 31, 2017, and (ii) $750 for tax years 
26ending on or after December 31, 2017. In no event shall a 
 
 
10100SB0690ham002- 301 -LRB101 04451 SMS 61506 a


1credit under
this subsection reduce the taxpayer's liability 
2under this Act to less than
zero. Notwithstanding any other 
3provision of law, for taxable years beginning on or after 
4January 1, 2017, no taxpayer may claim a credit under this 
5subsection (m) if the taxpayer's adjusted gross income for the 
6taxable year exceeds (i) $500,000, in the case of spouses 
7filing a joint federal tax return or (ii) $250,000, in the case 
8of all other taxpayers. This subsection is exempt from the 
9provisions of Section 250 of this
Act.
10 For purposes of this subsection:
11 "Qualifying pupils" means individuals who (i) are 
12residents of the State of
Illinois, (ii) are under the age of 
1321 at the close of the school year for
which a credit is 
14sought, and (iii) during the school year for which a credit
is 
15sought were full-time pupils enrolled in a kindergarten through 
16twelfth
grade education program at any school, as defined in 
17this subsection.
18 "Qualified education expense" means the amount incurred
on 
19behalf of a qualifying pupil in excess of $250 for tuition, 
20book fees, and
lab fees at the school in which the pupil is 
21enrolled during the regular school
year.
22 "School" means any public or nonpublic elementary or 
23secondary school in
Illinois that is in compliance with Title 
24VI of the Civil Rights Act of 1964
and attendance at which 
25satisfies the requirements of Section 26-1 of the
School Code, 
26except that nothing shall be construed to require a child to

 
 
10100SB0690ham002- 302 -LRB101 04451 SMS 61506 a


1attend any particular public or nonpublic school to qualify for 
2the credit
under this Section.
3 "Custodian" means, with respect to qualifying pupils, an 
4Illinois resident
who is a parent, the parents, a legal 
5guardian, or the legal guardians of the
qualifying pupils.
6 (n) River Edge Redevelopment Zone site remediation tax 
7credit.

8  (i) For tax years ending on or after December 31, 2006, 
9 a taxpayer shall be allowed a credit against the tax 
10 imposed by subsections (a) and (b) of this Section for 
11 certain amounts paid for unreimbursed eligible remediation 
12 costs, as specified in this subsection. For purposes of 
13 this Section, "unreimbursed eligible remediation costs" 
14 means costs approved by the Illinois Environmental 
15 Protection Agency ("Agency") under Section 58.14a of the 
16 Environmental Protection Act that were paid in performing 
17 environmental remediation at a site within a River Edge 
18 Redevelopment Zone for which a No Further Remediation 
19 Letter was issued by the Agency and recorded under Section 
20 58.10 of the Environmental Protection Act. The credit must 
21 be claimed for the taxable year in which Agency approval of 
22 the eligible remediation costs is granted. The credit is 
23 not available to any taxpayer if the taxpayer or any 
24 related party caused or contributed to, in any material 
25 respect, a release of regulated substances on, in, or under 
26 the site that was identified and addressed by the remedial 
 
 
10100SB0690ham002- 303 -LRB101 04451 SMS 61506 a


1 action pursuant to the Site Remediation Program of the 
2 Environmental Protection Act. Determinations as to credit 
3 availability for purposes of this Section shall be made 
4 consistent with rules adopted by the Pollution Control 
5 Board pursuant to the Illinois Administrative Procedure 
6 Act for the administration and enforcement of Section 58.9 
7 of the Environmental Protection Act. For purposes of this 
8 Section, "taxpayer" includes a person whose tax attributes 
9 the taxpayer has succeeded to under Section 381 of the 
10 Internal Revenue Code and "related party" includes the 
11 persons disallowed a deduction for losses by paragraphs 
12 (b), (c), and (f)(1) of Section 267 of the Internal Revenue 
13 Code by virtue of being a related taxpayer, as well as any 
14 of its partners. The credit allowed against the tax imposed 
15 by subsections (a) and (b) shall be equal to 25% of the 
16 unreimbursed eligible remediation costs in excess of 
17 $100,000 per site.
18  (ii) A credit allowed under this subsection that is 
19 unused in the year the credit is earned may be carried 
20 forward to each of the 5 taxable years following the year 
21 for which the credit is first earned until it is used. This 
22 credit shall be applied first to the earliest year for 
23 which there is a liability. If there is a credit under this 
24 subsection from more than one tax year that is available to 
25 offset a liability, the earliest credit arising under this 
26 subsection shall be applied first. A credit allowed under 
 
 
10100SB0690ham002- 304 -LRB101 04451 SMS 61506 a


1 this subsection may be sold to a buyer as part of a sale of 
2 all or part of the remediation site for which the credit 
3 was granted. The purchaser of a remediation site and the 
4 tax credit shall succeed to the unused credit and remaining 
5 carry-forward period of the seller. To perfect the 
6 transfer, the assignor shall record the transfer in the 
7 chain of title for the site and provide written notice to 
8 the Director of the Illinois Department of Revenue of the 
9 assignor's intent to sell the remediation site and the 
10 amount of the tax credit to be transferred as a portion of 
11 the sale. In no event may a credit be transferred to any 
12 taxpayer if the taxpayer or a related party would not be 
13 eligible under the provisions of subsection (i).
14  (iii) For purposes of this Section, the term "site" 
15 shall have the same meaning as under Section 58.2 of the 
16 Environmental Protection Act.
17 (o) For each of taxable years during the Compassionate Use 
18of Medical Cannabis Pilot Program, a surcharge is imposed on 
19all taxpayers on income arising from the sale or exchange of 
20capital assets, depreciable business property, real property 
21used in the trade or business, and Section 197 intangibles of 
22an organization registrant under the Compassionate Use of 
23Medical Cannabis Pilot Program Act. The amount of the surcharge 
24is equal to the amount of federal income tax liability for the 
25taxable year attributable to those sales and exchanges. The 
26surcharge imposed does not apply if:
 
 
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1  (1) the medical cannabis cultivation center 
2 registration, medical cannabis dispensary registration, or 
3 the property of a registration is transferred as a result 
4 of any of the following:
5   (A) bankruptcy, a receivership, or a debt 
6 adjustment initiated by or against the initial 
7 registration or the substantial owners of the initial 
8 registration;
9   (B) cancellation, revocation, or termination of 
10 any registration by the Illinois Department of Public 
11 Health;
12   (C) a determination by the Illinois Department of 
13 Public Health that transfer of the registration is in 
14 the best interests of Illinois qualifying patients as 
15 defined by the Compassionate Use of Medical Cannabis 
16 Pilot Program Act;
17   (D) the death of an owner of the equity interest in 
18 a registrant;
19   (E) the acquisition of a controlling interest in 
20 the stock or substantially all of the assets of a 
21 publicly traded company;
22   (F) a transfer by a parent company to a wholly 
23 owned subsidiary; or
24   (G) the transfer or sale to or by one person to 
25 another person where both persons were initial owners 
26 of the registration when the registration was issued; 
 
 
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1 or
2  (2) the cannabis cultivation center registration, 
3 medical cannabis dispensary registration, or the 
4 controlling interest in a registrant's property is 
5 transferred in a transaction to lineal descendants in which 
6 no gain or loss is recognized or as a result of a 
7 transaction in accordance with Section 351 of the Internal 
8 Revenue Code in which no gain or loss is recognized.
9(Source: P.A. 100-22, eff. 7-6-17.)




10 (35 ILCS 5/303) (from Ch. 120, par. 3-303)



11 Sec. 303. (a) In general. Any item of capital gain or loss, 
12and any
item of income from rents or royalties from real or 
13tangible personal
property, interest, dividends, and patent or 
14copyright royalties, and prizes
awarded under the Illinois 
15Lottery Law, and, for taxable years ending on or after December 
1631, 2019, wagering and gambling winnings from Illinois sources 
17as set forth in subsection (e-1) of this Section, to the extent 
18such item constitutes
nonbusiness income, together with any 
19item of deduction directly allocable
thereto, shall be 
20allocated by any person other than a resident as provided
in 
21this Section.

22 (b) Capital gains and losses. 
23  (1) Real property. Capital gains and
losses from sales 
24 or exchanges of real property are allocable to this State

25 if the property is located in this State.

 
 
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1  (2) Tangible personal property. Capital gains and 
2 losses from sales
or exchanges of tangible personal 
3 property are allocable to this State if,
at the time of 
4 such sale or exchange:

5   (A) The property had its situs in this State; or

6   (B) The taxpayer had its commercial domicile in 
7 this State and was not
taxable in the state in which 
8 the property had its situs.

9  (3) Intangibles. Capital gains and losses from sales or 
10 exchanges of
intangible personal property are allocable to 
11 this State if the taxpayer
had its commercial domicile in 
12 this State at the time of such sale or
exchange.

13 (c) Rents and royalties.
14  (1) Real property. Rents and royalties
from real 
15 property are allocable to this State if the property is 
16 located
in this State.

17  (2) Tangible personal property. Rents and royalties 
18 from tangible
personal property are allocable to this 
19 State:

20   (A) If and to the extent that the property is 
21 utilized in this State; or

22   (B) In their entirety if, at the time such rents or 
23 royalties were paid
or accrued, the taxpayer had its 
24 commercial domicile in this State and was
not organized 
25 under the laws of or taxable with respect to such rents 
26 or
royalties in the state in which the property was 
 
 
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1 utilized.
The extent of utilization of tangible 
2 personal property in a state is
determined by 
3 multiplying the rents or royalties derived from such 
4 property
by a fraction, the numerator of which is the 
5 number of days of physical
location of the property in 
6 the state during the rental or royalty period
in the 
7 taxable year and the denominator of which is the number 
8 of days of
physical location of the property everywhere 
9 during all rental or royalty
periods in the taxable 
10 year. If the physical location of the property
during 
11 the rental or royalty period is unknown or 
12 unascertainable by the
taxpayer, tangible personal 
13 property is utilized in the state in which the
property 
14 was located at the time the rental or royalty payer 
15 obtained
possession.

16 (d) Patent and copyright royalties.

17  (1) Allocation. Patent and copyright royalties are 
18 allocable to this
State:

19   (A) If and to the extent that the patent or 
20 copyright is utilized by the
payer in this State; or

21   (B) If and to the extent that the patent or 
22 copyright is utilized by the
payer in a state in which 
23 the taxpayer is not taxable with respect to such

24 royalties and, at the time such royalties were paid or 
25 accrued, the
taxpayer had its commercial domicile in 
26 this State.

 
 
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1  (2) Utilization.

2   (A) A patent is utilized in a state to the extent 
3 that it is employed in
production, fabrication, 
4 manufacturing or other processing in the state or
to 
5 the extent that a patented product is produced in the 
6 state. If the
basis of receipts from patent royalties 
7 does not permit allocation to
states or if the 
8 accounting procedures do not reflect states of

9 utilization, the patent is utilized in this State if 
10 the taxpayer has its
commercial domicile in this State.

11   (B) A copyright is utilized in a state to the 
12 extent that printing or
other publication originates 
13 in the state. If the basis of receipts from
copyright 
14 royalties does not permit allocation to states or if 
15 the
accounting procedures do not reflect states of 
16 utilization, the copyright
is utilized in this State if 
17 the taxpayer has its commercial domicile in
this State.

18 (e) Illinois lottery prizes. Prizes awarded under the 
19Illinois Lottery Law are allocable to this State. Payments 
20received in taxable years ending on or after December 31, 2013, 
21from the assignment of a prize under Section 13.1 of the 
22Illinois Lottery Law are allocable to this State.

23 (e-1) Wagering and gambling winnings. Payments received in 
24taxable years ending on or after December 31, 2019 of winnings 
25from pari-mutuel wagering conducted at a wagering facility 
26licensed under the Illinois Horse Racing Act of 1975 and from 
 
 
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1gambling games conducted on a riverboat or in a casino or 
2organization gaming facility licensed under the Illinois 
3Gambling Act are allocable to this State. 
4 (e-5) Unemployment benefits. Unemployment benefits paid by 
5the Illinois Department of Employment Security are allocable to 
6this State. 
7 (f) Taxability in other state. For purposes of allocation 
8of income
pursuant to this Section, a taxpayer is taxable in 
9another state if:

10  (1) In that state he is subject to a net income tax, a 
11 franchise tax
measured by net income, a franchise tax for 
12 the privilege of doing
business, or a corporate stock tax; 
13 or

14  (2) That state has jurisdiction to subject the taxpayer 
15 to a net income
tax regardless of whether, in fact, the 
16 state does or does not.

17 (g) Cross references. 
18  (1) For allocation of interest and dividends by
persons 
19 other than residents, see Section 301(c)(2).

20  (2) For allocation of nonbusiness income by residents, 
21 see Section
301(a).

22(Source: P.A. 97-709, eff. 7-1-12; 98-496, eff. 1-1-14.)





23 (35 ILCS 5/304) (from Ch. 120, par. 3-304)


24 Sec. 304. Business income of persons other than residents. 

25 (a) In general. The business income of a person other than 
 
 
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1a
resident shall be allocated to this State if such person's 
2business
income is derived solely from this State. If a person 
3other than a
resident derives business income from this State 
4and one or more other
states, then, for tax years ending on or 
5before December 30, 1998, and
except as otherwise provided by 
6this Section, such
person's business income shall be 
7apportioned to this State by
multiplying the income by a 
8fraction, the numerator of which is the sum
of the property 
9factor (if any), the payroll factor (if any) and 200% of the

10sales factor (if any), and the denominator of which is 4 
11reduced by the
number of factors other than the sales factor 
12which have a denominator
of zero and by an additional 2 if the 
13sales factor has a denominator of zero.
For tax years ending on 
14or after December 31, 1998, and except as otherwise
provided by 
15this Section, persons other than
residents who derive business 
16income from this State and one or more other
states shall 
17compute their apportionment factor by weighting their 
18property,
payroll, and sales factors as provided in
subsection 
19(h) of this Section.

20 (1) Property factor.

21  (A) The property factor is a fraction, the numerator of 
22 which is the
average value of the person's real and 
23 tangible personal property owned
or rented and used in the 
24 trade or business in this State during the
taxable year and 
25 the denominator of which is the average value of all
the 
26 person's real and tangible personal property owned or 
 
 
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1 rented and
used in the trade or business during the taxable 
2 year.

3  (B) Property owned by the person is valued at its 
4 original cost.
Property rented by the person is valued at 8 
5 times the net annual rental
rate. Net annual rental rate is 
6 the annual rental rate paid by the
person less any annual 
7 rental rate received by the person from
sub-rentals.

8  (C) The average value of property shall be determined 
9 by averaging
the values at the beginning and ending of the 
10 taxable year but the
Director may require the averaging of 
11 monthly values during the taxable
year if reasonably 
12 required to reflect properly the average value of the

13 person's property.

14 (2) Payroll factor.

15  (A) The payroll factor is a fraction, the numerator of 
16 which is the
total amount paid in this State during the 
17 taxable year by the person
for compensation, and the 
18 denominator of which is the total compensation
paid 
19 everywhere during the taxable year.

20  (B) Compensation is paid in this State if:

21   (i) The individual's service is performed entirely 
22 within this
State;

23   (ii) The individual's service is performed both 
24 within and without
this State, but the service 
25 performed without this State is incidental
to the 
26 individual's service performed within this State; or

 
 
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1   (iii) Some of the service is performed within this 
2 State and either
the base of operations, or if there is 
3 no base of operations, the place
from which the service 
4 is directed or controlled is within this State,
or the 
5 base of operations or the place from which the service 
6 is
directed or controlled is not in any state in which 
7 some part of the
service is performed, but the 
8 individual's residence is in this State.

9   (iv) Compensation paid to nonresident professional 
10 athletes.
11   (a) General. The Illinois source income of a 
12 nonresident individual who is a member of a 
13 professional athletic team includes the portion of the 
14 individual's total compensation for services performed 
15 as a member of a professional athletic team during the 
16 taxable year which the number of duty days spent within 
17 this State performing services for the team in any 
18 manner during the taxable year bears to the total 
19 number of duty days spent both within and without this 
20 State during the taxable year.
21   (b) Travel days. Travel days that do not involve 
22 either a game, practice, team meeting, or other similar 
23 team event are not considered duty days spent in this 
24 State. However, such travel days are considered in the 
25 total duty days spent both within and without this 
26 State.
 
 
10100SB0690ham002- 314 -LRB101 04451 SMS 61506 a


1   (c) Definitions. For purposes of this subpart 
2 (iv):
3    (1) The term "professional athletic team" 
4 includes, but is not limited to, any professional 
5 baseball, basketball, football, soccer, or hockey 
6 team.
7    (2) The term "member of a professional 
8 athletic team" includes those employees who are 
9 active players, players on the disabled list, and 
10 any other persons required to travel and who travel 
11 with and perform services on behalf of a 
12 professional athletic team on a regular basis. 
13 This includes, but is not limited to, coaches, 
14 managers, and trainers.
15    (3) Except as provided in items (C) and (D) of 
16 this subpart (3), the term "duty days" means all 
17 days during the taxable year from the beginning of 
18 the professional athletic team's official 
19 pre-season training period through the last game 
20 in which the team competes or is scheduled to 
21 compete. Duty days shall be counted for the year in 
22 which they occur, including where a team's 
23 official pre-season training period through the 
24 last game in which the team competes or is 
25 scheduled to compete, occurs during more than one 
26 tax year.
 
 
10100SB0690ham002- 315 -LRB101 04451 SMS 61506 a


1     (A) Duty days shall also include days on 
2 which a member of a professional athletic team 
3 performs service for a team on a date that does 
4 not fall within the foregoing period (e.g., 
5 participation in instructional leagues, the 
6 "All Star Game", or promotional "caravans"). 
7 Performing a service for a professional 
8 athletic team includes conducting training and 
9 rehabilitation activities, when such 
10 activities are conducted at team facilities.
11     (B) Also included in duty days are game 
12 days, practice days, days spent at team 
13 meetings, promotional caravans, preseason 
14 training camps, and days served with the team 
15 through all post-season games in which the team 
16 competes or is scheduled to compete.
17     (C) Duty days for any person who joins a 
18 team during the period from the beginning of 
19 the professional athletic team's official 
20 pre-season training period through the last 
21 game in which the team competes, or is 
22 scheduled to compete, shall begin on the day 
23 that person joins the team. Conversely, duty 
24 days for any person who leaves a team during 
25 this period shall end on the day that person 
26 leaves the team. Where a person switches teams 
 
 
10100SB0690ham002- 316 -LRB101 04451 SMS 61506 a


1 during a taxable year, a separate duty-day 
2 calculation shall be made for the period the 
3 person was with each team.
4     (D) Days for which a member of a 
5 professional athletic team is not compensated 
6 and is not performing services for the team in 
7 any manner, including days when such member of 
8 a professional athletic team has been 
9 suspended without pay and prohibited from 
10 performing any services for the team, shall not 
11 be treated as duty days.
12     (E) Days for which a member of a 
13 professional athletic team is on the disabled 
14 list and does not conduct rehabilitation 
15 activities at facilities of the team, and is 
16 not otherwise performing services for the team 
17 in Illinois, shall not be considered duty days 
18 spent in this State. All days on the disabled 
19 list, however, are considered to be included in 
20 total duty days spent both within and without 
21 this State.
22    (4) The term "total compensation for services 
23 performed as a member of a professional athletic 
24 team" means the total compensation received during 
25 the taxable year for services performed:
26     (A) from the beginning of the official 
 
 
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1 pre-season training period through the last 
2 game in which the team competes or is scheduled 
3 to compete during that taxable year; and
4     (B) during the taxable year on a date which 
5 does not fall within the foregoing period 
6 (e.g., participation in instructional leagues, 
7 the "All Star Game", or promotional caravans).
8    This compensation shall include, but is not 
9 limited to, salaries, wages, bonuses as described 
10 in this subpart, and any other type of compensation 
11 paid during the taxable year to a member of a 
12 professional athletic team for services performed 
13 in that year. This compensation does not include 
14 strike benefits, severance pay, termination pay, 
15 contract or option year buy-out payments, 
16 expansion or relocation payments, or any other 
17 payments not related to services performed for the 
18 team.
19    For purposes of this subparagraph, "bonuses" 
20 included in "total compensation for services 
21 performed as a member of a professional athletic 
22 team" subject to the allocation described in 
23 Section 302(c)(1) are: bonuses earned as a result 
24 of play (i.e., performance bonuses) during the 
25 season, including bonuses paid for championship, 
26 playoff or "bowl" games played by a team, or for 
 
 
10100SB0690ham002- 318 -LRB101 04451 SMS 61506 a


1 selection to all-star league or other honorary 
2 positions; and bonuses paid for signing a 
3 contract, unless the payment of the signing bonus 
4 is not conditional upon the signee playing any 
5 games for the team or performing any subsequent 
6 services for the team or even making the team, the 
7 signing bonus is payable separately from the 
8 salary and any other compensation, and the signing 
9 bonus is nonrefundable.


10 (3) Sales factor.

11  (A) The sales factor is a fraction, the numerator of 
12 which is the
total sales of the person in this State during 
13 the taxable year, and the
denominator of which is the total 
14 sales of the person everywhere during
the taxable year.

15  (B) Sales of tangible personal property are in this 
16 State if:

17   (i) The property is delivered or shipped to a 
18 purchaser, other than
the United States government, 
19 within this State regardless of the f. o.
b. point or 
20 other conditions of the sale; or

21   (ii) The property is shipped from an office, store, 
22 warehouse,
factory or other place of storage in this 
23 State and either the purchaser
is the United States 
24 government or the person is not taxable in the
state of 
25 the purchaser; provided, however, that premises owned 
26 or leased
by a person who has independently contracted 
 
 
10100SB0690ham002- 319 -LRB101 04451 SMS 61506 a


1 with the seller for the printing
of newspapers, 
2 periodicals or books shall not be deemed to be an 
3 office,
store, warehouse, factory or other place of 
4 storage for purposes of this
Section.
Sales of tangible 
5 personal property are not in this State if the
seller 
6 and purchaser would be members of the same unitary 
7 business group
but for the fact that either the seller 
8 or purchaser is a person with 80%
or more of total 
9 business activity outside of the United States and the

10 property is purchased for resale.

11  (B-1) Patents, copyrights, trademarks, and similar 
12 items of intangible
personal property.

13   (i) Gross receipts from the licensing, sale, or 
14 other disposition of a
patent, copyright, trademark, 
15 or similar item of intangible personal property, other 
16 than gross receipts governed by paragraph (B-7) of this 
17 item (3),
are in this State to the extent the item is 
18 utilized in this State during the
year the gross 
19 receipts are included in gross income.

20   (ii) Place of utilization.

21    (I) A patent is utilized in a state to the 
22 extent that it is employed
in production, 
23 fabrication, manufacturing, or other processing in 
24 the state or
to the extent that a patented product 
25 is produced in the state. If a patent is
utilized 
26 in
more than one state, the extent to which it is 
 
 
10100SB0690ham002- 320 -LRB101 04451 SMS 61506 a


1 utilized in any one state shall
be a fraction equal 
2 to the gross receipts of the licensee or purchaser 
3 from
sales or leases of items produced, 
4 fabricated, manufactured, or processed
within that 
5 state using the patent and of patented items 
6 produced within that
state, divided by the total of 
7 such gross receipts for all states in which the

8 patent is utilized.

9    (II) A copyright is utilized in a state to the 
10 extent that printing or
other publication 
11 originates in the state. If a copyright is utilized 
12 in more
than one state, the extent to which it is 
13 utilized in any one state shall be a
fraction equal 
14 to the gross receipts from sales or licenses of 
15 materials
printed or published in that state 
16 divided by the total of such gross receipts
for all 
17 states in which the copyright is utilized.

18    (III) Trademarks and other items of intangible 
19 personal property
governed by this paragraph (B-1) 
20 are utilized in the state in which the
commercial 
21 domicile of the licensee or purchaser is located.

22   (iii) If the state of utilization of an item of 
23 property governed by
this paragraph (B-1) cannot be 
24 determined from the taxpayer's books and
records or 
25 from the books and records of any person related to the 
26 taxpayer
within the meaning of Section 267(b) of the 
 
 
10100SB0690ham002- 321 -LRB101 04451 SMS 61506 a


1 Internal Revenue Code, 26 U.S.C.
267, the gross

2 receipts attributable to that item shall be excluded 
3 from both the numerator
and the denominator of the 
4 sales factor.

5  (B-2) Gross receipts from the license, sale, or other 
6 disposition of
patents, copyrights, trademarks, and 
7 similar items of intangible personal
property, other than 
8 gross receipts governed by paragraph (B-7) of this item 
9 (3), may be included in the numerator or denominator of the 
10 sales factor
only if gross receipts from licenses, sales, 
11 or other disposition of such items
comprise more than 50% 
12 of the taxpayer's total gross receipts included in gross

13 income during the tax year and during each of the 2 
14 immediately preceding tax
years; provided that, when a 
15 taxpayer is a member of a unitary business group,
such 
16 determination shall be made on the basis of the gross 
17 receipts of the
entire unitary business group.

18  (B-5) For taxable years ending on or after December 31, 
19 2008, except as provided in subsections (ii) through (vii), 
20 receipts from the sale of telecommunications service or 
21 mobile telecommunications service are in this State if the 
22 customer's service address is in this State.
23   (i) For purposes of this subparagraph (B-5), the 
24 following terms have the following meanings:
25   "Ancillary services" means services that are 
26 associated with or incidental to the provision of 
 
 
10100SB0690ham002- 322 -LRB101 04451 SMS 61506 a


1 "telecommunications services", including but not 
2 limited to "detailed telecommunications billing", 
3 "directory assistance", "vertical service", and "voice 
4 mail services".
5   "Air-to-Ground Radiotelephone service" means a 
6 radio service, as that term is defined in 47 CFR 22.99, 
7 in which common carriers are authorized to offer and 
8 provide radio telecommunications service for hire to 
9 subscribers in aircraft.
10   "Call-by-call Basis" means any method of charging 
11 for telecommunications services where the price is 
12 measured by individual calls.
13   "Communications Channel" means a physical or 
14 virtual path of communications over which signals are 
15 transmitted between or among customer channel 
16 termination points.
17   "Conference bridging service" means an "ancillary 
18 service" that links two or more participants of an 
19 audio or video conference call and may include the 
20 provision of a telephone number. "Conference bridging 
21 service" does not include the "telecommunications 
22 services" used to reach the conference bridge.
23   "Customer Channel Termination Point" means the 
24 location where the customer either inputs or receives 
25 the communications.
26   "Detailed telecommunications billing service" 
 
 
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1 means an "ancillary service" of separately stating 
2 information pertaining to individual calls on a 
3 customer's billing statement.
4   "Directory assistance" means an "ancillary 
5 service" of providing telephone number information, 
6 and/or address information.
7   "Home service provider" means the facilities based 
8 carrier or reseller with which the customer contracts 
9 for the provision of mobile telecommunications 
10 services.
11   "Mobile telecommunications service" means 
12 commercial mobile radio service, as defined in Section 
13 20.3 of Title 47 of the Code of Federal Regulations as 
14 in effect on June 1, 1999.
15   "Place of primary use" means the street address 
16 representative of where the customer's use of the 
17 telecommunications service primarily occurs, which 
18 must be the residential street address or the primary 
19 business street address of the customer. In the case of 
20 mobile telecommunications services, "place of primary 
21 use" must be within the licensed service area of the 
22 home service provider.
23   "Post-paid telecommunication service" means the 
24 telecommunications service obtained by making a 
25 payment on a call-by-call basis either through the use 
26 of a credit card or payment mechanism such as a bank 
 
 
10100SB0690ham002- 324 -LRB101 04451 SMS 61506 a


1 card, travel card, credit card, or debit card, or by 
2 charge made to a telephone number which is not 
3 associated with the origination or termination of the 
4 telecommunications service. A post-paid calling 
5 service includes telecommunications service, except a 
6 prepaid wireless calling service, that would be a 
7 prepaid calling service except it is not exclusively a 
8 telecommunication service.
9   "Prepaid telecommunication service" means the 
10 right to access exclusively telecommunications 
11 services, which must be paid for in advance and which 
12 enables the origination of calls using an access number 
13 or authorization code, whether manually or 
14 electronically dialed, and that is sold in 
15 predetermined units or dollars of which the number 
16 declines with use in a known amount.
17   "Prepaid Mobile telecommunication service" means a 
18 telecommunications service that provides the right to 
19 utilize mobile wireless service as well as other 
20 non-telecommunication services, including but not 
21 limited to ancillary services, which must be paid for 
22 in advance that is sold in predetermined units or 
23 dollars of which the number declines with use in a 
24 known amount.
25   "Private communication service" means a 
26 telecommunication service that entitles the customer 
 
 
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1 to exclusive or priority use of a communications 
2 channel or group of channels between or among 
3 termination points, regardless of the manner in which 
4 such channel or channels are connected, and includes 
5 switching capacity, extension lines, stations, and any 
6 other associated services that are provided in 
7 connection with the use of such channel or channels.
8   "Service address" means:
9    (a) The location of the telecommunications 
10 equipment to which a customer's call is charged and 
11 from which the call originates or terminates, 
12 regardless of where the call is billed or paid;
13    (b) If the location in line (a) is not known, 
14 service address means the origination point of the 
15 signal of the telecommunications services first 
16 identified by either the seller's 
17 telecommunications system or in information 
18 received by the seller from its service provider 
19 where the system used to transport such signals is 
20 not that of the seller; and
21    (c) If the locations in line (a) and line (b) 
22 are not known, the service address means the 
23 location of the customer's place of primary use.
24   "Telecommunications service" means the electronic 
25 transmission, conveyance, or routing of voice, data, 
26 audio, video, or any other information or signals to a 
 
 
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1 point, or between or among points. The term 
2 "telecommunications service" includes such 
3 transmission, conveyance, or routing in which computer 
4 processing applications are used to act on the form, 
5 code or protocol of the content for purposes of 
6 transmission, conveyance or routing without regard to 
7 whether such service is referred to as voice over 
8 Internet protocol services or is classified by the 
9 Federal Communications Commission as enhanced or value 
10 added. "Telecommunications service" does not include:
11    (a) Data processing and information services 
12 that allow data to be generated, acquired, stored, 
13 processed, or retrieved and delivered by an 
14 electronic transmission to a purchaser when such 
15 purchaser's primary purpose for the underlying 
16 transaction is the processed data or information;
17    (b) Installation or maintenance of wiring or 
18 equipment on a customer's premises;
19    (c) Tangible personal property;
20    (d) Advertising, including but not limited to 
21 directory advertising;
22    (e) Billing and collection services provided 
23 to third parties;
24    (f) Internet access service;
25    (g) Radio and television audio and video 
26 programming services, regardless of the medium, 
 
 
10100SB0690ham002- 327 -LRB101 04451 SMS 61506 a


1 including the furnishing of transmission, 
2 conveyance and routing of such services by the 
3 programming service provider. Radio and television 
4 audio and video programming services shall include 
5 but not be limited to cable service as defined in 
6 47 USC 522(6) and audio and video programming 
7 services delivered by commercial mobile radio 
8 service providers, as defined in 47 CFR 20.3;
9    (h) "Ancillary services"; or
10    (i) Digital products "delivered 
11 electronically", including but not limited to 
12 software, music, video, reading materials or ring 
13 tones.
14   "Vertical service" means an "ancillary service" 
15 that is offered in connection with one or more 
16 "telecommunications services", which offers advanced 
17 calling features that allow customers to identify 
18 callers and to manage multiple calls and call 
19 connections, including "conference bridging services".
20   "Voice mail service" means an "ancillary service" 
21 that enables the customer to store, send or receive 
22 recorded messages. "Voice mail service" does not 
23 include any "vertical services" that the customer may 
24 be required to have in order to utilize the "voice mail 
25 service".
26   (ii) Receipts from the sale of telecommunications 
 
 
10100SB0690ham002- 328 -LRB101 04451 SMS 61506 a


1 service sold on an individual call-by-call basis are in 
2 this State if either of the following applies:
3    (a) The call both originates and terminates in 
4 this State.
5    (b) The call either originates or terminates 
6 in this State and the service address is located in 
7 this State.
8   (iii) Receipts from the sale of postpaid 
9 telecommunications service at retail are in this State 
10 if the origination point of the telecommunication 
11 signal, as first identified by the service provider's 
12 telecommunication system or as identified by 
13 information received by the seller from its service 
14 provider if the system used to transport 
15 telecommunication signals is not the seller's, is 
16 located in this State.
17   (iv) Receipts from the sale of prepaid 
18 telecommunications service or prepaid mobile 
19 telecommunications service at retail are in this State 
20 if the purchaser obtains the prepaid card or similar 
21 means of conveyance at a location in this State. 
22 Receipts from recharging a prepaid telecommunications 
23 service or mobile telecommunications service is in 
24 this State if the purchaser's billing information 
25 indicates a location in this State.
26   (v) Receipts from the sale of private 
 
 
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1 communication services are in this State as follows:
2    (a) 100% of receipts from charges imposed at 
3 each channel termination point in this State.
4    (b) 100% of receipts from charges for the total 
5 channel mileage between each channel termination 
6 point in this State.
7    (c) 50% of the total receipts from charges for 
8 service segments when those segments are between 2 
9 customer channel termination points, 1 of which is 
10 located in this State and the other is located 
11 outside of this State, which segments are 
12 separately charged.
13    (d) The receipts from charges for service 
14 segments with a channel termination point located 
15 in this State and in two or more other states, and 
16 which segments are not separately billed, are in 
17 this State based on a percentage determined by 
18 dividing the number of customer channel 
19 termination points in this State by the total 
20 number of customer channel termination points.
21   (vi) Receipts from charges for ancillary services 
22 for telecommunications service sold to customers at 
23 retail are in this State if the customer's primary 
24 place of use of telecommunications services associated 
25 with those ancillary services is in this State. If the 
26 seller of those ancillary services cannot determine 
 
 
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1 where the associated telecommunications are located, 
2 then the ancillary services shall be based on the 
3 location of the purchaser. 
4   (vii) Receipts to access a carrier's network or 
5 from the sale of telecommunication services or 
6 ancillary services for resale are in this State as 
7 follows:
8    (a) 100% of the receipts from access fees 
9 attributable to intrastate telecommunications 
10 service that both originates and terminates in 
11 this State.
12    (b) 50% of the receipts from access fees 
13 attributable to interstate telecommunications 
14 service if the interstate call either originates 
15 or terminates in this State.
16    (c) 100% of the receipts from interstate end 
17 user access line charges, if the customer's 
18 service address is in this State. As used in this 
19 subdivision, "interstate end user access line 
20 charges" includes, but is not limited to, the 
21 surcharge approved by the federal communications 
22 commission and levied pursuant to 47 CFR 69.
23    (d) Gross receipts from sales of 
24 telecommunication services or from ancillary 
25 services for telecommunications services sold to 
26 other telecommunication service providers for 
 
 
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1 resale shall be sourced to this State using the 
2 apportionment concepts used for non-resale 
3 receipts of telecommunications services if the 
4 information is readily available to make that 
5 determination. If the information is not readily 
6 available, then the taxpayer may use any other 
7 reasonable and consistent method. 
8  (B-7) For taxable years ending on or after December 31, 
9 2008, receipts from the sale of broadcasting services are 
10 in this State if the broadcasting services are received in 
11 this State. For purposes of this paragraph (B-7), the 
12 following terms have the following meanings:
13   "Advertising revenue" means consideration received 
14 by the taxpayer in exchange for broadcasting services 
15 or allowing the broadcasting of commercials or 
16 announcements in connection with the broadcasting of 
17 film or radio programming, from sponsorships of the 
18 programming, or from product placements in the 
19 programming.
20   "Audience factor" means the ratio that the 
21 audience or subscribers located in this State of a 
22 station, a network, or a cable system bears to the 
23 total audience or total subscribers for that station, 
24 network, or cable system. The audience factor for film 
25 or radio programming shall be determined by reference 
26 to the books and records of the taxpayer or by 
 
 
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1 reference to published rating statistics provided the 
2 method used by the taxpayer is consistently used from 
3 year to year for this purpose and fairly represents the 
4 taxpayer's activity in this State.
5   "Broadcast" or "broadcasting" or "broadcasting 
6 services" means the transmission or provision of film 
7 or radio programming, whether through the public 
8 airwaves, by cable, by direct or indirect satellite 
9 transmission, or by any other means of communication, 
10 either through a station, a network, or a cable system.
11   "Film" or "film programming" means the broadcast 
12 on television of any and all performances, events, or 
13 productions, including but not limited to news, 
14 sporting events, plays, stories, or other literary, 
15 commercial, educational, or artistic works, either 
16 live or through the use of video tape, disc, or any 
17 other type of format or medium. Each episode of a 
18 series of films produced for television shall 
19 constitute separate "film" notwithstanding that the 
20 series relates to the same principal subject and is 
21 produced during one or more tax periods.
22   "Radio" or "radio programming" means the broadcast 
23 on radio of any and all performances, events, or 
24 productions, including but not limited to news, 
25 sporting events, plays, stories, or other literary, 
26 commercial, educational, or artistic works, either 
 
 
10100SB0690ham002- 333 -LRB101 04451 SMS 61506 a


1 live or through the use of an audio tape, disc, or any 
2 other format or medium. Each episode in a series of 
3 radio programming produced for radio broadcast shall 
4 constitute a separate "radio programming" 
5 notwithstanding that the series relates to the same 
6 principal subject and is produced during one or more 
7 tax periods.
8    (i) In the case of advertising revenue from 
9 broadcasting, the customer is the advertiser and 
10 the service is received in this State if the 
11 commercial domicile of the advertiser is in this 
12 State.
13    (ii) In the case where film or radio 
14 programming is broadcast by a station, a network, 
15 or a cable system for a fee or other remuneration 
16 received from the recipient of the broadcast, the 
17 portion of the service that is received in this 
18 State is measured by the portion of the recipients 
19 of the broadcast located in this State. 
20 Accordingly, the fee or other remuneration for 
21 such service that is included in the Illinois 
22 numerator of the sales factor is the total of those 
23 fees or other remuneration received from 
24 recipients in Illinois. For purposes of this 
25 paragraph, a taxpayer may determine the location 
26 of the recipients of its broadcast using the 
 
 
10100SB0690ham002- 334 -LRB101 04451 SMS 61506 a


1 address of the recipient shown in its contracts 
2 with the recipient or using the billing address of 
3 the recipient in the taxpayer's records.
4    (iii) In the case where film or radio 
5 programming is broadcast by a station, a network, 
6 or a cable system for a fee or other remuneration 
7 from the person providing the programming, the 
8 portion of the broadcast service that is received 
9 by such station, network, or cable system in this 
10 State is measured by the portion of recipients of 
11 the broadcast located in this State. Accordingly, 
12 the amount of revenue related to such an 
13 arrangement that is included in the Illinois 
14 numerator of the sales factor is the total fee or 
15 other total remuneration from the person providing 
16 the programming related to that broadcast 
17 multiplied by the Illinois audience factor for 
18 that broadcast.
19    (iv) In the case where film or radio 
20 programming is provided by a taxpayer that is a 
21 network or station to a customer for broadcast in 
22 exchange for a fee or other remuneration from that 
23 customer the broadcasting service is received at 
24 the location of the office of the customer from 
25 which the services were ordered in the regular 
26 course of the customer's trade or business. 
 
 
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1 Accordingly, in such a case the revenue derived by 
2 the taxpayer that is included in the taxpayer's 
3 Illinois numerator of the sales factor is the 
4 revenue from such customers who receive the 
5 broadcasting service in Illinois.
6    (v) In the case where film or radio programming 
7 is provided by a taxpayer that is not a network or 
8 station to another person for broadcasting in 
9 exchange for a fee or other remuneration from that 
10 person, the broadcasting service is received at 
11 the location of the office of the customer from 
12 which the services were ordered in the regular 
13 course of the customer's trade or business. 
14 Accordingly, in such a case the revenue derived by 
15 the taxpayer that is included in the taxpayer's 
16 Illinois numerator of the sales factor is the 
17 revenue from such customers who receive the 
18 broadcasting service in Illinois.
19  (B-8) Gross receipts from winnings under the Illinois 
20 Lottery Law from the assignment of a prize under Section 
21 13.1 of the Illinois Lottery Law are received in this 
22 State. This paragraph (B-8) applies only to taxable years 
23 ending on or after December 31, 2013. 
24  (B-9) For taxable years ending on or after December 31, 
25 2019, gross receipts from winnings from pari-mutuel 
26 wagering conducted at a wagering facility licensed under 
 
 
10100SB0690ham002- 336 -LRB101 04451 SMS 61506 a


1 the Illinois Horse Racing Act of 1975 or from winnings from 
2 gambling games conducted on a riverboat or in a casino or 
3 organization gaming facility licensed under the Illinois 
4 Gambling Act are in this State.
5  (C) For taxable years ending before December 31, 2008, 
6 sales, other than sales governed by paragraphs (B), (B-1), 
7 (B-2), and (B-8) are in
this State if:

8   (i) The income-producing activity is performed in 
9 this State; or

10   (ii) The income-producing activity is performed 
11 both within and
without this State and a greater 
12 proportion of the income-producing
activity is 
13 performed within this State than without this State, 
14 based
on performance costs.

15  (C-5) For taxable years ending on or after December 31, 
16 2008, sales, other than sales governed by paragraphs (B), 
17 (B-1), (B-2), (B-5), and (B-7), are in this State if any of 
18 the following criteria are met:
19   (i) Sales from the sale or lease of real property 
20 are in this State if the property is located in this 
21 State.
22   (ii) Sales from the lease or rental of tangible 
23 personal property are in this State if the property is 
24 located in this State during the rental period. Sales 
25 from the lease or rental of tangible personal property 
26 that is characteristically moving property, including, 
 
 
10100SB0690ham002- 337 -LRB101 04451 SMS 61506 a


1 but not limited to, motor vehicles, rolling stock, 
2 aircraft, vessels, or mobile equipment are in this 
3 State to the extent that the property is used in this 
4 State.
5   (iii) In the case of interest, net gains (but not 
6 less than zero) and other items of income from 
7 intangible personal property, the sale is in this State 
8 if:
9    (a) in the case of a taxpayer who is a dealer 
10 in the item of intangible personal property within 
11 the meaning of Section 475 of the Internal Revenue 
12 Code, the income or gain is received from a 
13 customer in this State. For purposes of this 
14 subparagraph, a customer is in this State if the 
15 customer is an individual, trust or estate who is a 
16 resident of this State and, for all other 
17 customers, if the customer's commercial domicile 
18 is in this State. Unless the dealer has actual 
19 knowledge of the residence or commercial domicile 
20 of a customer during a taxable year, the customer 
21 shall be deemed to be a customer in this State if 
22 the billing address of the customer, as shown in 
23 the records of the dealer, is in this State; or
24    (b) in all other cases, if the 
25 income-producing activity of the taxpayer is 
26 performed in this State or, if the 
 
 
10100SB0690ham002- 338 -LRB101 04451 SMS 61506 a


1 income-producing activity of the taxpayer is 
2 performed both within and without this State, if a 
3 greater proportion of the income-producing 
4 activity of the taxpayer is performed within this 
5 State than in any other state, based on performance 
6 costs.
7   (iv) Sales of services are in this State if the 
8 services are received in this State. For the purposes 
9 of this section, gross receipts from the performance of 
10 services provided to a corporation, partnership, or 
11 trust may only be attributed to a state where that 
12 corporation, partnership, or trust has a fixed place of 
13 business. If the state where the services are received 
14 is not readily determinable or is a state where the 
15 corporation, partnership, or trust receiving the 
16 service does not have a fixed place of business, the 
17 services shall be deemed to be received at the location 
18 of the office of the customer from which the services 
19 were ordered in the regular course of the customer's 
20 trade or business. If the ordering office cannot be 
21 determined, the services shall be deemed to be received 
22 at the office of the customer to which the services are 
23 billed. If the taxpayer is not taxable in the state in 
24 which the services are received, the sale must be 
25 excluded from both the numerator and the denominator of 
26 the sales factor. The Department shall adopt rules 
 
 
10100SB0690ham002- 339 -LRB101 04451 SMS 61506 a


1 prescribing where specific types of service are 
2 received, including, but not limited to, publishing, 
3 and utility service.

4  (D) For taxable years ending on or after December 31, 
5 1995, the following
items of income shall not be included 
6 in the numerator or denominator of the
sales factor: 
7 dividends; amounts included under Section 78 of the 
8 Internal
Revenue Code; and Subpart F income as defined in 
9 Section 952 of the Internal
Revenue Code.
No inference 
10 shall be drawn from the enactment of this paragraph (D) in

11 construing this Section for taxable years ending before 
12 December 31, 1995.

13  (E) Paragraphs (B-1) and (B-2) shall apply to tax years 
14 ending on or
after December 31, 1999, provided that a 
15 taxpayer may elect to apply the
provisions of these 
16 paragraphs to prior tax years. Such election shall be made

17 in the form and manner prescribed by the Department, shall 
18 be irrevocable, and
shall apply to all tax years; provided 
19 that, if a taxpayer's Illinois income
tax liability for any 
20 tax year, as assessed under Section 903 prior to January
1, 
21 1999, was computed in a manner contrary to the provisions 
22 of paragraphs
(B-1) or (B-2), no refund shall be payable to 
23 the taxpayer for that tax year to
the extent such refund is 
24 the result of applying the provisions of paragraph
(B-1) or 
25 (B-2) retroactively. In the case of a unitary business 
26 group, such
election shall apply to all members of such 
 
 
10100SB0690ham002- 340 -LRB101 04451 SMS 61506 a


1 group for every tax year such group
is in existence, but 
2 shall not apply to any taxpayer for any period during
which 
3 that taxpayer is not a member of such group.

4 (b) Insurance companies.

5  (1) In general. Except as otherwise
provided by 
6 paragraph (2), business income of an insurance company for 
7 a
taxable year shall be apportioned to this State by 
8 multiplying such
income by a fraction, the numerator of 
9 which is the direct premiums
written for insurance upon 
10 property or risk in this State, and the
denominator of 
11 which is the direct premiums written for insurance upon

12 property or risk everywhere. For purposes of this 
13 subsection, the term
"direct premiums written" means the 
14 total amount of direct premiums
written, assessments and 
15 annuity considerations as reported for the
taxable year on 
16 the annual statement filed by the company with the
Illinois 
17 Director of Insurance in the form approved by the National

18 Convention of Insurance Commissioners
or such other form as 
19 may be
prescribed in lieu thereof.

20  (2) Reinsurance. If the principal source of premiums 
21 written by an
insurance company consists of premiums for 
22 reinsurance accepted by it,
the business income of such 
23 company shall be apportioned to this State
by multiplying 
24 such income by a fraction, the numerator of which is the

25 sum of (i) direct premiums written for insurance upon 
26 property or risk
in this State, plus (ii) premiums written 
 
 
10100SB0690ham002- 341 -LRB101 04451 SMS 61506 a


1 for reinsurance accepted in
respect of property or risk in 
2 this State, and the denominator of which
is the sum of 
3 (iii) direct premiums written for insurance upon property

4 or risk everywhere, plus (iv) premiums written for 
5 reinsurance accepted
in respect of property or risk 
6 everywhere. For purposes of this
paragraph, premiums 
7 written for reinsurance accepted in respect of
property or 
8 risk in this State, whether or not otherwise determinable,

9 may, at the election of the company, be determined on the 
10 basis of the
proportion which premiums written for 
11 reinsurance accepted from
companies commercially domiciled 
12 in Illinois bears to premiums written
for reinsurance 
13 accepted from all sources, or, alternatively, in the

14 proportion which the sum of the direct premiums written for 
15 insurance
upon property or risk in this State by each 
16 ceding company from which
reinsurance is accepted bears to 
17 the sum of the total direct premiums
written by each such 
18 ceding company for the taxable year. The election made by a 
19 company under this paragraph for its first taxable year 
20 ending on or after December 31, 2011, shall be binding for 
21 that company for that taxable year and for all subsequent 
22 taxable years, and may be altered only with the written 
23 permission of the Department, which shall not be 
24 unreasonably withheld.

25 (c) Financial organizations.

26  (1) In general. For taxable years ending before 
 
 
10100SB0690ham002- 342 -LRB101 04451 SMS 61506 a


1 December 31, 2008, business income of a financial

2 organization shall be apportioned to this State by 
3 multiplying such
income by a fraction, the numerator of 
4 which is its business income from
sources within this 
5 State, and the denominator of which is its business
income 
6 from all sources. For the purposes of this subsection, the

7 business income of a financial organization from sources 
8 within this
State is the sum of the amounts referred to in 
9 subparagraphs (A) through
(E) following, but excluding the 
10 adjusted income of an international banking
facility as 
11 determined in paragraph (2):

12   (A) Fees, commissions or other compensation for 
13 financial services
rendered within this State;

14   (B) Gross profits from trading in stocks, bonds or 
15 other securities
managed within this State;

16   (C) Dividends, and interest from Illinois 
17 customers, which are received
within this State;

18   (D) Interest charged to customers at places of 
19 business maintained
within this State for carrying 
20 debit balances of margin accounts,
without deduction 
21 of any costs incurred in carrying such accounts; and

22   (E) Any other gross income resulting from the 
23 operation as a
financial organization within this 
24 State. In computing the amounts
referred to in 
25 paragraphs (A) through (E) of this subsection, any 
26 amount
received by a member of an affiliated group 
 
 
10100SB0690ham002- 343 -LRB101 04451 SMS 61506 a


1 (determined under Section
1504(a) of the Internal 
2 Revenue Code but without reference to whether
any such 
3 corporation is an "includible corporation" under 
4 Section
1504(b) of the Internal Revenue Code) from 
5 another member of such group
shall be included only to 
6 the extent such amount exceeds expenses of the

7 recipient directly related thereto.

8  (2) International Banking Facility. For taxable years 
9 ending before December 31, 2008:

10   (A) Adjusted Income. The adjusted income of an 
11 international banking
facility is its income reduced 
12 by the amount of the floor amount.

13   (B) Floor Amount. The floor amount shall be the 
14 amount, if any,
determined
by multiplying the income of 
15 the international banking facility by a fraction,
not 
16 greater than one, which is determined as follows:

17    (i) The numerator shall be:

18    The average aggregate, determined on a 
19 quarterly basis, of the
financial
organization's 
20 loans to banks in foreign countries, to foreign 
21 domiciled
borrowers (except where secured 
22 primarily by real estate) and to foreign

23 governments and other foreign official 
24 institutions, as reported for its
branches, 
25 agencies and offices within the state on its 
26 "Consolidated Report
of Condition", Schedule A, 
 
 
10100SB0690ham002- 344 -LRB101 04451 SMS 61506 a


1 Lines 2.c., 5.b., and 7.a., which was filed with

2 the Federal Deposit Insurance Corporation and 
3 other regulatory authorities,
for the year 1980, 
4 minus

5    The average aggregate, determined on a 
6 quarterly basis, of such loans
(other
than loans of 
7 an international banking facility), as reported by 
8 the financial
institution for its branches, 
9 agencies and offices within the state, on
the 
10 corresponding Schedule and lines of the 
11 Consolidated Report of Condition
for the current 
12 taxable year, provided, however, that in no case 
13 shall the
amount determined in this clause (the 
14 subtrahend) exceed the amount determined
in the 
15 preceding clause (the minuend); and

16    (ii) the denominator shall be the average 
17 aggregate, determined on a
quarterly basis, of the 
18 international banking facility's loans to banks in

19 foreign countries, to foreign domiciled borrowers 
20 (except where secured
primarily by real estate) 
21 and to foreign governments and other foreign

22 official institutions, which were recorded in its 
23 financial accounts for
the current taxable year.

24   (C) Change to Consolidated Report of Condition and 
25 in Qualification.
In the event the Consolidated Report 
26 of Condition which is filed with the
Federal Deposit 
 
 
10100SB0690ham002- 345 -LRB101 04451 SMS 61506 a


1 Insurance Corporation and other regulatory authorities 
2 is
altered so that the information required for 
3 determining the floor amount
is not found on Schedule 
4 A, lines 2.c., 5.b. and 7.a., the financial
institution 
5 shall notify the Department and the Department may, by

6 regulations or otherwise, prescribe or authorize the 
7 use of an alternative
source for such information. The 
8 financial institution shall also notify
the Department 
9 should its international banking facility fail to 
10 qualify as
such, in whole or in part, or should there 
11 be any amendment or change to
the Consolidated Report 
12 of Condition, as originally filed, to the extent
such 
13 amendment or change alters the information used in 
14 determining the floor
amount.

15  (3) For taxable years ending on or after December 31, 
16 2008, the business income of a financial organization shall 
17 be apportioned to this State by multiplying such income by 
18 a fraction, the numerator of which is its gross receipts 
19 from sources in this State or otherwise attributable to 
20 this State's marketplace and the denominator of which is 
21 its gross receipts everywhere during the taxable year. 
22 "Gross receipts" for purposes of this subparagraph (3) 
23 means gross income, including net taxable gain on 
24 disposition of assets, including securities and money 
25 market instruments, when derived from transactions and 
26 activities in the regular course of the financial 
 
 
10100SB0690ham002- 346 -LRB101 04451 SMS 61506 a


1 organization's trade or business. The following examples 
2 are illustrative:

3   (i) Receipts from the lease or rental of real or 
4 tangible personal property are in this State if the 
5 property is located in this State during the rental 
6 period. Receipts from the lease or rental of tangible 
7 personal property that is characteristically moving 
8 property, including, but not limited to, motor 
9 vehicles, rolling stock, aircraft, vessels, or mobile 
10 equipment are from sources in this State to the extent 
11 that the property is used in this State.
12   (ii) Interest income, commissions, fees, gains on 
13 disposition, and other receipts from assets in the 
14 nature of loans that are secured primarily by real 
15 estate or tangible personal property are from sources 
16 in this State if the security is located in this State.
17   (iii) Interest income, commissions, fees, gains on 
18 disposition, and other receipts from consumer loans 
19 that are not secured by real or tangible personal 
20 property are from sources in this State if the debtor 
21 is a resident of this State.
22   (iv) Interest income, commissions, fees, gains on 
23 disposition, and other receipts from commercial loans 
24 and installment obligations that are not secured by 
25 real or tangible personal property are from sources in 
26 this State if the proceeds of the loan are to be 
 
 
10100SB0690ham002- 347 -LRB101 04451 SMS 61506 a


1 applied in this State. If it cannot be determined where 
2 the funds are to be applied, the income and receipts 
3 are from sources in this State if the office of the 
4 borrower from which the loan was negotiated in the 
5 regular course of business is located in this State. If 
6 the location of this office cannot be determined, the 
7 income and receipts shall be excluded from the 
8 numerator and denominator of the sales factor.

9   (v) Interest income, fees, gains on disposition, 
10 service charges, merchant discount income, and other 
11 receipts from credit card receivables are from sources 
12 in this State if the card charges are regularly billed 
13 to a customer in this State.
14   (vi) Receipts from the performance of services, 
15 including, but not limited to, fiduciary, advisory, 
16 and brokerage services, are in this State if the 
17 services are received in this State within the meaning 
18 of subparagraph (a)(3)(C-5)(iv) of this Section.
19   (vii) Receipts from the issuance of travelers 
20 checks and money orders are from sources in this State 
21 if the checks and money orders are issued from a 
22 location within this State.
23   (viii) Receipts from investment assets and 
24 activities and trading assets and activities are 
25 included in the receipts factor as follows:
26    (1) Interest, dividends, net gains (but not 
 
 
10100SB0690ham002- 348 -LRB101 04451 SMS 61506 a


1 less than zero) and other income from investment 
2 assets and activities from trading assets and 
3 activities shall be included in the receipts 
4 factor. Investment assets and activities and 
5 trading assets and activities include but are not 
6 limited to: investment securities; trading account 
7 assets; federal funds; securities purchased and 
8 sold under agreements to resell or repurchase; 
9 options; futures contracts; forward contracts; 
10 notional principal contracts such as swaps; 
11 equities; and foreign currency transactions. With 
12 respect to the investment and trading assets and 
13 activities described in subparagraphs (A) and (B) 
14 of this paragraph, the receipts factor shall 
15 include the amounts described in such 
16 subparagraphs.
17     (A) The receipts factor shall include the 
18 amount by which interest from federal funds 
19 sold and securities purchased under resale 
20 agreements exceeds interest expense on federal 
21 funds purchased and securities sold under 
22 repurchase agreements.
23     (B) The receipts factor shall include the 
24 amount by which interest, dividends, gains and 
25 other income from trading assets and 
26 activities, including but not limited to 
 
 
10100SB0690ham002- 349 -LRB101 04451 SMS 61506 a


1 assets and activities in the matched book, in 
2 the arbitrage book, and foreign currency 
3 transactions, exceed amounts paid in lieu of 
4 interest, amounts paid in lieu of dividends, 
5 and losses from such assets and activities.
6    (2) The numerator of the receipts factor 
7 includes interest, dividends, net gains (but not 
8 less than zero), and other income from investment 
9 assets and activities and from trading assets and 
10 activities described in paragraph (1) of this 
11 subsection that are attributable to this State.
12     (A) The amount of interest, dividends, net 
13 gains (but not less than zero), and other 
14 income from investment assets and activities 
15 in the investment account to be attributed to 
16 this State and included in the numerator is 
17 determined by multiplying all such income from 
18 such assets and activities by a fraction, the 
19 numerator of which is the gross income from 
20 such assets and activities which are properly 
21 assigned to a fixed place of business of the 
22 taxpayer within this State and the denominator 
23 of which is the gross income from all such 
24 assets and activities.
25     (B) The amount of interest from federal 
26 funds sold and purchased and from securities 
 
 
10100SB0690ham002- 350 -LRB101 04451 SMS 61506 a


1 purchased under resale agreements and 
2 securities sold under repurchase agreements 
3 attributable to this State and included in the 
4 numerator is determined by multiplying the 
5 amount described in subparagraph (A) of 
6 paragraph (1) of this subsection from such 
7 funds and such securities by a fraction, the 
8 numerator of which is the gross income from 
9 such funds and such securities which are 
10 properly assigned to a fixed place of business 
11 of the taxpayer within this State and the 
12 denominator of which is the gross income from 
13 all such funds and such securities.
14     (C) The amount of interest, dividends, 
15 gains, and other income from trading assets and 
16 activities, including but not limited to 
17 assets and activities in the matched book, in 
18 the arbitrage book and foreign currency 
19 transactions (but excluding amounts described 
20 in subparagraphs (A) or (B) of this paragraph), 
21 attributable to this State and included in the 
22 numerator is determined by multiplying the 
23 amount described in subparagraph (B) of 
24 paragraph (1) of this subsection by a fraction, 
25 the numerator of which is the gross income from 
26 such trading assets and activities which are 
 
 
10100SB0690ham002- 351 -LRB101 04451 SMS 61506 a


1 properly assigned to a fixed place of business 
2 of the taxpayer within this State and the 
3 denominator of which is the gross income from 
4 all such assets and activities.
5     (D) Properly assigned, for purposes of 
6 this paragraph (2) of this subsection, means 
7 the investment or trading asset or activity is 
8 assigned to the fixed place of business with 
9 which it has a preponderance of substantive 
10 contacts. An investment or trading asset or 
11 activity assigned by the taxpayer to a fixed 
12 place of business without the State shall be 
13 presumed to have been properly assigned if:
14      (i) the taxpayer has assigned, in the 
15 regular course of its business, such asset 
16 or activity on its records to a fixed place 
17 of business consistent with federal or 
18 state regulatory requirements;
19      (ii) such assignment on its records is 
20 based upon substantive contacts of the 
21 asset or activity to such fixed place of 
22 business; and
23      (iii) the taxpayer uses such records 
24 reflecting assignment of such assets or 
25 activities for the filing of all state and 
26 local tax returns for which an assignment 
 
 
10100SB0690ham002- 352 -LRB101 04451 SMS 61506 a


1 of such assets or activities to a fixed 
2 place of business is required.
3     (E) The presumption of proper assignment 
4 of an investment or trading asset or activity 
5 provided in subparagraph (D) of paragraph (2) 
6 of this subsection may be rebutted upon a 
7 showing by the Department, supported by a 
8 preponderance of the evidence, that the 
9 preponderance of substantive contacts 
10 regarding such asset or activity did not occur 
11 at the fixed place of business to which it was 
12 assigned on the taxpayer's records. If the 
13 fixed place of business that has a 
14 preponderance of substantive contacts cannot 
15 be determined for an investment or trading 
16 asset or activity to which the presumption in 
17 subparagraph (D) of paragraph (2) of this 
18 subsection does not apply or with respect to 
19 which that presumption has been rebutted, that 
20 asset or activity is properly assigned to the 
21 state in which the taxpayer's commercial 
22 domicile is located. For purposes of this 
23 subparagraph (E), it shall be presumed, 
24 subject to rebuttal, that taxpayer's 
25 commercial domicile is in the state of the 
26 United States or the District of Columbia to 
 
 
10100SB0690ham002- 353 -LRB101 04451 SMS 61506 a


1 which the greatest number of employees are 
2 regularly connected with the management of the 
3 investment or trading income or out of which 
4 they are working, irrespective of where the 
5 services of such employees are performed, as of 
6 the last day of the taxable year.

7  (4) (Blank).
8  (5) (Blank).
9 (c-1) Federally regulated exchanges. For taxable years 
10ending on or after December 31, 2012, business income of a 
11federally regulated exchange shall, at the option of the 
12federally regulated exchange, be apportioned to this State by 
13multiplying such income by a fraction, the numerator of which 
14is its business income from sources within this State, and the 
15denominator of which is its business income from all sources. 
16For purposes of this subsection, the business income within 
17this State of a federally regulated exchange is the sum of the 
18following: 
19  (1) Receipts attributable to transactions executed on 
20 a physical trading floor if that physical trading floor is 
21 located in this State. 
22  (2) Receipts attributable to all other matching, 
23 execution, or clearing transactions, including without 
24 limitation receipts from the provision of matching, 
25 execution, or clearing services to another entity, 
26 multiplied by (i) for taxable years ending on or after 
 
 
10100SB0690ham002- 354 -LRB101 04451 SMS 61506 a


1 December 31, 2012 but before December 31, 2013, 63.77%; and 
2 (ii) for taxable years ending on or after December 31, 
3 2013, 27.54%. 
4  (3) All other receipts not governed by subparagraphs 
5 (1) or (2) of this subsection (c-1), to the extent the 
6 receipts would be characterized as "sales in this State" 
7 under item (3) of subsection (a) of this Section. 
8 "Federally regulated exchange" means (i) a "registered 
9entity" within the meaning of 7 U.S.C. Section 1a(40)(A), (B), 
10or (C), (ii) an "exchange" or "clearing agency" within the 
11meaning of 15 U.S.C. Section 78c (a)(1) or (23), (iii) any such 
12entities regulated under any successor regulatory structure to 
13the foregoing, and (iv) all taxpayers who are members of the 
14same unitary business group as a federally regulated exchange, 
15determined without regard to the prohibition in Section 
161501(a)(27) of this Act against including in a unitary business 
17group taxpayers who are ordinarily required to apportion 
18business income under different subsections of this Section; 
19provided that this subparagraph (iv) shall apply only if 50% or 
20more of the business receipts of the unitary business group 
21determined by application of this subparagraph (iv) for the 
22taxable year are attributable to the matching, execution, or 
23clearing of transactions conducted by an entity described in 
24subparagraph (i), (ii), or (iii) of this paragraph. 
25 In no event shall the Illinois apportionment percentage 
26computed in accordance with this subsection (c-1) for any 
 
 
10100SB0690ham002- 355 -LRB101 04451 SMS 61506 a


1taxpayer for any tax year be less than the Illinois 
2apportionment percentage computed under this subsection (c-1) 
3for that taxpayer for the first full tax year ending on or 
4after December 31, 2013 for which this subsection (c-1) applied 
5to the taxpayer. 
6 (d) Transportation services. For taxable years ending 
7before December 31, 2008, business income derived from 
8furnishing
transportation services shall be apportioned to 
9this State in accordance
with paragraphs (1) and (2):

10  (1) Such business income (other than that derived from

11 transportation by pipeline) shall be apportioned to this 
12 State by
multiplying such income by a fraction, the 
13 numerator of which is the
revenue miles of the person in 
14 this State, and the denominator of which
is the revenue 
15 miles of the person everywhere. For purposes of this

16 paragraph, a revenue mile is the transportation of 1 
17 passenger or 1 net
ton of freight the distance of 1 mile 
18 for a consideration. Where a
person is engaged in the 
19 transportation of both passengers and freight,
the 
20 fraction above referred to shall be determined by means of 
21 an
average of the passenger revenue mile fraction and the 
22 freight revenue
mile fraction, weighted to reflect the 
23 person's

24   (A) relative railway operating income from total 
25 passenger and total
freight service, as reported to the 
26 Interstate Commerce Commission, in
the case of 
 
 
10100SB0690ham002- 356 -LRB101 04451 SMS 61506 a


1 transportation by railroad, and

2   (B) relative gross receipts from passenger and 
3 freight
transportation, in case of transportation 
4 other than by railroad.

5  (2) Such business income derived from transportation 
6 by pipeline
shall be apportioned to this State by 
7 multiplying such income by a
fraction, the numerator of 
8 which is the revenue miles of the person in
this State, and 
9 the denominator of which is the revenue miles of the
person 
10 everywhere. For the purposes of this paragraph, a revenue 
11 mile is
the transportation by pipeline of 1 barrel of oil, 
12 1,000 cubic feet of
gas, or of any specified quantity of 
13 any other substance, the distance
of 1 mile for a 
14 consideration.

15  (3) For taxable years ending on or after December 31, 
16 2008, business income derived from providing 
17 transportation services other than airline services shall 
18 be apportioned to this State by using a fraction, (a) the 
19 numerator of which shall be (i) all receipts from any 
20 movement or shipment of people, goods, mail, oil, gas, or 
21 any other substance (other than by airline) that both 
22 originates and terminates in this State, plus (ii) that 
23 portion of the person's gross receipts from movements or 
24 shipments of people, goods, mail, oil, gas, or any other 
25 substance (other than by airline) that originates in one 
26 state or jurisdiction and terminates in another state or 
 
 
10100SB0690ham002- 357 -LRB101 04451 SMS 61506 a


1 jurisdiction, that is determined by the ratio that the 
2 miles traveled in this State bears to total miles 
3 everywhere and (b) the denominator of which shall be all 
4 revenue derived from the movement or shipment of people, 
5 goods, mail, oil, gas, or any other substance (other than 
6 by airline). Where a taxpayer is engaged in the 
7 transportation of both passengers and freight, the 
8 fraction above referred to shall first be determined 
9 separately for passenger miles and freight miles. Then an 
10 average of the passenger miles fraction and the freight 
11 miles fraction shall be weighted to reflect the taxpayer's:
12   (A) relative railway operating income from total 
13 passenger and total freight service, as reported to the 
14 Surface Transportation Board, in the case of 
15 transportation by railroad; and
16   (B) relative gross receipts from passenger and 
17 freight transportation, in case of transportation 
18 other than by railroad.

19  (4) For taxable years ending on or after December 31, 
20 2008, business income derived from furnishing airline

21 transportation services shall be apportioned to this State 
22 by
multiplying such income by a fraction, the numerator of 
23 which is the
revenue miles of the person in this State, and 
24 the denominator of which
is the revenue miles of the person 
25 everywhere. For purposes of this
paragraph, a revenue mile 
26 is the transportation of one passenger or one net
ton of 
 
 
10100SB0690ham002- 358 -LRB101 04451 SMS 61506 a


1 freight the distance of one mile for a consideration. If a

2 person is engaged in the transportation of both passengers 
3 and freight,
the fraction above referred to shall be 
4 determined by means of an
average of the passenger revenue 
5 mile fraction and the freight revenue
mile fraction, 
6 weighted to reflect the person's relative gross receipts 
7 from passenger and freight
airline transportation.

8 (e) Combined apportionment. Where 2 or more persons are 
9engaged in
a unitary business as described in subsection 
10(a)(27) of
Section 1501,
a part of which is conducted in this 
11State by one or more members of the
group, the business income 
12attributable to this State by any such member
or members shall 
13be apportioned by means of the combined apportionment method.

14 (f) Alternative allocation. If the allocation and 
15apportionment
provisions of subsections (a) through (e) and of 
16subsection (h) do not, for taxable years ending before December 
1731, 2008, fairly represent the
extent of a person's business 
18activity in this State, or, for taxable years ending on or 
19after December 31, 2008, fairly represent the market for the 
20person's goods, services, or other sources of business income, 
21the person may
petition for, or the Director may, without a 
22petition, permit or require, in respect of all or any part
of 
23the person's business activity, if reasonable:

24  (1) Separate accounting;

25  (2) The exclusion of any one or more factors;

26  (3) The inclusion of one or more additional factors 
 
 
10100SB0690ham002- 359 -LRB101 04451 SMS 61506 a


1 which will
fairly represent the person's business 
2 activities or market in this State; or

3  (4) The employment of any other method to effectuate an 
4 equitable
allocation and apportionment of the person's 
5 business income.

6 (g) Cross reference. For allocation of business income by 
7residents,
see Section 301(a).

8 (h) For tax years ending on or after December 31, 1998, the 
9apportionment
factor of persons who apportion their business 
10income to this State under
subsection (a) shall be equal to:

11  (1) for tax years ending on or after December 31, 1998 
12 and before December
31, 1999, 16 2/3% of the property 
13 factor plus 16 2/3% of the payroll factor
plus
66 2/3% of 
14 the sales factor;

15  (2) for tax years ending on or after December 31, 1999 
16 and before December
31,
2000, 8 1/3% of the property factor 
17 plus 8 1/3% of the payroll factor plus 83
1/3%
of the sales 
18 factor;

19  (3) for tax years ending on or after December 31, 2000, 
20 the sales factor.

21If, in any tax year ending on or after December 31, 1998 and 
22before December
31, 2000, the denominator of the payroll, 
23property, or sales factor is zero,
the apportionment
factor 
24computed in paragraph (1) or (2) of this subsection for that 
25year shall
be divided by an amount equal to 100% minus the 
26percentage weight given to each
factor whose denominator is 
 
 
10100SB0690ham002- 360 -LRB101 04451 SMS 61506 a


1equal to zero.

2(Source: P.A. 99-642, eff. 7-28-16; 100-201, eff. 8-18-17.)





3 (35 ILCS 5/710) (from Ch. 120, par. 7-710)



4 Sec. 710. Withholding from lottery winnings. 
5 (a) In general. 
6  (1) Any person
making a payment to a resident or 
7 nonresident of winnings under the Illinois
Lottery Law and 
8 not required to withhold Illinois income tax from such 
9 payment
under Subsection (b) of Section 701 of this Act 
10 because those winnings are
not subject to Federal income 
11 tax withholding, must withhold Illinois income
tax from 
12 such payment at a rate equal to the percentage tax rate for 
13 individuals
provided in subsection (b) of Section 201, 
14 provided that withholding is
not required if such payment 
15 of winnings is less than $1,000.

16  (2) In the case of an assignment of a lottery prize 
17 under Section 13.1 of the Illinois Lottery Law, any person 
18 making a payment of the purchase price after December 31, 
19 2013, shall withhold from the amount of each payment at a 
20 rate equal to the percentage tax rate for individuals 
21 provided in subsection (b) of Section 201.
22  (3) Any person making a payment after December 31, 2019 
23 to a resident or nonresident of
winnings from pari-mutuel 
24 wagering conducted at a wagering facility licensed under 
25 the Illinois Horse
Racing Act of 1975 or from gambling 
 
 
10100SB0690ham002- 361 -LRB101 04451 SMS 61506 a


1 games conducted on a riverboat or in a casino or 
2 organization gaming
facility licensed under the Illinois 
3 Gambling Act must withhold Illinois income tax from such 
4 payment at a
rate equal to the percentage tax rate for 
5 individuals provided in subsection (b) of Section 201, 
6 provided that
the person making the payment is required to 
7 withhold under Section 3402(q) of the Internal Revenue 
8 Code. 
9 (b) Credit for taxes withheld. Any amount withheld under 
10Subsection (a)
shall be a credit against the Illinois income 
11tax liability of the person
to whom the payment of winnings was 
12made for the taxable year in which that
person incurred an 
13Illinois income tax liability with respect to those winnings.

14(Source: P.A. 98-496, eff. 1-1-14.)


15 Section 35-40. The Joliet Regional Port District Act is 
16amended by changing Section 5.1 as follows:




17 (70 ILCS 1825/5.1) (from Ch. 19, par. 255.1)



18 Sec. 5.1. Riverboat and casino gambling. Notwithstanding 
19any other provision of
this Act, the District may not regulate 
20the operation, conduct, or
navigation of any riverboat gambling 
21casino licensed under the Illinois Riverboat
Gambling Act, and 
22the District
may not license, tax, or otherwise levy any 
23assessment of any kind on
any riverboat gambling casino 
24licensed under the Illinois Riverboat Gambling Act. The
General 
 
 
10100SB0690ham002- 362 -LRB101 04451 SMS 61506 a


1Assembly declares that the powers to regulate the operation,

2conduct, and navigation of riverboat gambling casinos and to 
3license, tax,
and levy assessments upon riverboat gambling 
4casinos are exclusive powers of
the State of Illinois and the 
5Illinois Gaming Board as provided in the
Illinois Riverboat 
6Gambling Act.

7(Source: P.A. 87-1175.)


8 Section 35-45. The Consumer Installment Loan Act is amended 
9by changing Section 12.5 as follows:




10 (205 ILCS 670/12.5)



11 Sec. 12.5. Limited purpose branch. 

12 (a) Upon the written approval of the Director, a licensee 
13may maintain a
limited purpose branch for the sole purpose of 
14making loans as permitted by
this Act. A limited purpose branch 
15may include an automatic loan machine. No
other activity shall 
16be conducted at the site, including but not limited to,

17accepting payments, servicing the accounts, or collections.

18 (b) The licensee must submit an application for a limited 
19purpose branch to
the Director on forms prescribed by the 
20Director with an application fee of
$300. The approval for the 
21limited purpose branch must be renewed concurrently
with the 
22renewal of the licensee's license along with a renewal fee of 
23$300 for
the limited purpose branch.

24 (c) The books, accounts, records, and files of the limited 
 
 
10100SB0690ham002- 363 -LRB101 04451 SMS 61506 a


1purpose branch's
transactions shall be maintained at the 
2licensee's licensed location. The
licensee shall notify the 
3Director of the licensed location at which the books,
accounts, 
4records, and files shall be maintained.

5 (d) The licensee shall prominently display at the limited 
6purpose branch the
address and telephone number of the 
7licensee's licensed location.

8 (e) No other business shall be conducted at the site of the 
9limited purpose
branch unless authorized by the Director.

10 (f) The Director shall make and enforce reasonable rules 
11for the conduct of
a limited purpose branch.

12 (g) A limited purpose branch may not be located
within 
131,000 feet of a facility operated by an inter-track wagering 
14licensee or
an organization licensee subject to the Illinois 
15Horse Racing Act of 1975,
on a riverboat or in a casino subject 
16to
the Illinois Riverboat Gambling Act, or within 1,000 feet of 
17the location at which the
riverboat docks or within 1,000 feet 
18of a casino.

19(Source: P.A. 90-437, eff. 1-1-98.)


20 Section 35-50. The Illinois Horse Racing Act of 1975 is 
21amended by changing Sections 1.2, 3.11, 3.12, 6, 9, 15, 18, 19, 
2220, 21, 24, 25, 26, 26.8, 26.9, 27, 29, 30, 30.5, 31, 31.1, 
2332.1, 36, 40, and 54.75 and by adding Sections 3.32, 3.33, 
243.34, 3.35, 19.5, 34.3, and 56 as follows:




 
 
10100SB0690ham002- 364 -LRB101 04451 SMS 61506 a


1 (230 ILCS 5/1.2)



2 Sec. 1.2. Legislative intent. This Act is intended to 
3benefit the people of the State of Illinois by
encouraging the 
4breeding and production of race horses, assisting economic

5development and promoting Illinois tourism.
The General 
6Assembly finds and declares it to be the public policy
of the 
7State
of Illinois to:

8 (a) support and enhance Illinois' horse racing industry, 
9which is a
significant
component within the agribusiness 
10industry;

11 (b) ensure that Illinois' horse racing industry remains 
12competitive with
neighboring states;

13 (c) stimulate growth within Illinois' horse racing 
14industry, thereby
encouraging
new investment and development 
15to produce additional tax revenues and to
create additional 
16jobs;

17 (d) promote the further growth of tourism;

18 (e) encourage the breeding of thoroughbred and 
19standardbred horses in this
State; and

20 (f) ensure that public confidence and trust in the 
21credibility and integrity
of
racing operations and the 
22regulatory process is maintained.

23(Source: P.A. 91-40, eff. 6-25-99.)





24 (230 ILCS 5/3.11) (from Ch. 8, par. 37-3.11)



25 Sec. 3.11. 
"Organization Licensee" means any person 
 
 
10100SB0690ham002- 365 -LRB101 04451 SMS 61506 a


1receiving
an organization license from the Board to conduct a 
2race meeting or meetings. With respect only to organization 
3gaming, "organization licensee" includes the authorization for 
4an organization gaming license under subsection (a) of Section 
556 of this Act. 

6(Source: P.A. 79-1185.)





7 (230 ILCS 5/3.12) (from Ch. 8, par. 37-3.12)


8 Sec. 3.12. Pari-mutuel system of
wagering.
"Pari-mutuel 
9system of
wagering" means a form of wagering on the outcome of

10horse races in which
wagers are made in various
denominations 
11on a horse or horses
and
all wagers for each race are pooled 
12and held by a licensee
for distribution in a manner approved by 
13the Board. "Pari-mutuel system of wagering" shall not include 
14wagering on historic races. Wagers may be placed via any method 
15or at any location authorized under this Act.

16(Source: P.A. 96-762, eff. 8-25-09.)


17 (230 ILCS 5/3.32 new)
18 Sec. 3.32. Gross receipts. "Gross receipts" means the total 
19amount of money exchanged for the purchase of chips, tokens, or 
20electronic cards by riverboat or casino patrons or organization 
21gaming patrons.

22 (230 ILCS 5/3.33 new)
23 Sec. 3.33. Adjusted gross receipts.  "Adjusted gross 
 
 
10100SB0690ham002- 366 -LRB101 04451 SMS 61506 a


1receipts" means the gross receipts less winnings paid to 
2wagerers.

3 (230 ILCS 5/3.34 new)
4 Sec. 3.34. Organization gaming facility. "Organization 
5gaming facility" means that portion of an organization 
6licensee's racetrack facilities at which gaming authorized 
7under Section 7.7 of the Illinois Gambling Act is conducted.

8 (230 ILCS 5/3.35 new)
9 Sec. 3.35. Organization gaming license. "Organization 
10gaming license" means a license issued by the Illinois Gaming 
11Board under Section 7.7 of the Illinois Gambling Act 
12authorizing gaming pursuant to that Section at an organization 
13gaming facility.




14 (230 ILCS 5/6) (from Ch. 8, par. 37-6)


15 Sec. 6. Restrictions on Board members.  
16 (a) No person shall be appointed a member of the Board or 
17continue to be a member of the Board if the person or any 
18member of their immediate family is a member of the Board of 
19Directors, employee, or financially interested in any of the 
20following: (i) any licensee or other person who has applied for 
21racing dates to the Board, or the operations thereof including, 
22but not limited to, concessions, data processing, track 
23maintenance, track security, and pari-mutuel operations, 
 
 
10100SB0690ham002- 367 -LRB101 04451 SMS 61506 a


1located, scheduled or doing business within the State of 
2Illinois, (ii) any race horse competing at a meeting under the 
3Board's jurisdiction, or (iii) any licensee under the Illinois 
4Gambling Act. No person shall be appointed a member of the 
5Board or continue
to be
a member of the Board who is (or any 
6member of whose family is) a member of the
Board of Directors 
7of, or who is a person financially interested in, any
licensee 
8or other person who has applied for racing dates to the
Board, 
9or the operations thereof including, but not
limited to, 
10concessions, data
processing, track maintenance, track 
11security and pari-mutuel operations,
located, scheduled
or 
12doing business within the State of Illinois, or in any race 
13horse competing
at a meeting
under the Board's jurisdiction. No 
14Board member shall hold any other public
office for which he

15shall receive compensation other than necessary travel or other 
16incidental
expenses. 

17 (b) No person shall be a member of the Board who is not of 
18good moral
character or who
has been convicted of, or is under 
19indictment for, a felony under the laws
of Illinois or any

20other state, or the United States.

21 (c) No member of the Board or employee shall engage in any 
22political activity.
23 For the purposes of this subsection (c):
24 "Political" means any activity in support of or in 
25connection with any campaign for State or local elective office 
26or any political organization, but does not include activities 
 
 
10100SB0690ham002- 368 -LRB101 04451 SMS 61506 a


1(i) relating to the support or opposition of any executive, 
2legislative, or administrative action (as those terms are 
3defined in Section 2 of the Lobbyist Registration Act), (ii) 
4relating to collective bargaining, or (iii) that are otherwise 
5in furtherance of the person's official State duties or 
6governmental and public service functions.
7 "Political organization" means a party, committee, 
8association, fund, or other organization (whether or not 
9incorporated) that is required to file a statement of 
10organization with the State Board of Elections or county clerk 
11under Section 9-3 of the Election Code, but only with regard to 
12those activities that require filing with the State Board of 
13Elections or county clerk. 
14 (d) Board members and employees may not engage in 
15communications or any activity that may cause or have the 
16appearance of causing a conflict of interest. A conflict of 
17interest exists if a situation influences or creates the 
18appearance that it may influence judgment or performance of 
19regulatory duties and responsibilities. This prohibition shall 
20extend to any act identified by Board action that, in the 
21judgment of the Board, could represent the potential for or the 
22appearance of a conflict of interest.
23 (e) Board members and employees may not accept any gift, 
24gratuity, service, compensation, travel, lodging, or thing of 
25value, with the exception of unsolicited items of an incidental 
26nature, from any person, corporation, limited liability 
 
 
10100SB0690ham002- 369 -LRB101 04451 SMS 61506 a


1company, or entity doing business with the Board.
2 (f) A Board member or employee shall not use or attempt to 
3use his or her official position to secure, or attempt to 
4secure, any privilege, advantage, favor, or influence for 
5himself or herself or others. No Board member or employee, 
6within a period of one year immediately preceding nomination by 
7the Governor or employment, shall have been employed or 
8received compensation or fees for services from a person or 
9entity, or its parent or affiliate, that has engaged in 
10business with the Board, a licensee or a licensee under the 
11Illinois Gambling Act. In addition, all Board members and 
12employees are subject to the restrictions set forth in Section 
135-45 of the State Officials and Employees Ethics Act. 
14(Source: P.A. 89-16, eff. 5-30-95.)





15 (230 ILCS 5/9) (from Ch. 8, par. 37-9)



16 Sec. 9. 
The Board shall have all powers necessary and 
17proper to fully and
effectively execute the provisions of this 
18Act, including, but not
limited to, the following:

19 (a) The Board is vested with jurisdiction and supervision 
20over all race
meetings in this State, over all licensees doing 
21business
in this
State, over all occupation licensees, and over 
22all persons on the
facilities of any licensee. Such 
23jurisdiction shall
include the power to issue licenses to the 
24Illinois Department of
Agriculture authorizing the pari-mutuel 
25system of wagering
on harness and Quarter Horse races held (1) 
 
 
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1at the Illinois State Fair in
Sangamon County, and (2) at the 
2DuQuoin State Fair in Perry County. The
jurisdiction of the 
3Board shall also include the power to issue licenses to
county 
4fairs which are eligible to receive funds pursuant to the

5Agricultural Fair Act, as now or hereafter amended, or their 
6agents,
authorizing the pari-mutuel system of wagering on horse

7races
conducted at the county fairs receiving such licenses. 
8Such licenses shall be
governed by subsection (n) of this 
9Section.

10 Upon application, the Board shall issue a license to the 
11Illinois Department
of Agriculture to conduct harness and 
12Quarter Horse races at the Illinois State
Fair and at the 
13DuQuoin State Fairgrounds
during the scheduled dates of each 
14fair. The Board shall not require and the
Department of 
15Agriculture shall be exempt from the requirements of Sections

1615.3, 18 and 19, paragraphs (a)(2), (b), (c), (d), (e), (e-5), 
17(e-10), (f),
(g), and (h) of Section 20, and Sections 21, 24 
18and 25. The Board and the Department
of
Agriculture may extend 
19any or all of these exemptions to any contractor or
agent 
20engaged by the Department of Agriculture to conduct its race 
21meetings
when the Board determines that this would best serve 
22the public interest and
the interest of horse racing.

23 Notwithstanding any provision of law to the contrary, it 
24shall be lawful for
any licensee to operate pari-mutuel 
25wagering
or
contract with the Department of Agriculture to 
26operate pari-mutuel wagering at
the DuQuoin State Fairgrounds 
 
 
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1or for the Department to enter into contracts
with a licensee, 
2employ its owners,
employees
or
agents and employ such other 
3occupation licensees as the Department deems
necessary in 
4connection with race meetings and wagerings.

5 (b) The Board is vested with the full power to promulgate 
6reasonable
rules and regulations for the purpose of 
7administering the provisions of
this Act and to prescribe 
8reasonable rules, regulations and conditions
under which all 
9horse race meetings or wagering in the State shall be

10conducted. Such reasonable rules and regulations are to provide 
11for the
prevention of practices detrimental to the public 
12interest and to promote the best
interests of horse racing and 
13to impose penalties for violations thereof.

14 (c) The Board, and any person or persons to whom it 
15delegates
this power, is vested with the power to enter the 
16facilities and other places of business of any licensee to 
17determine whether there has been compliance with
the provisions 
18of this Act and its rules and regulations.

19 (d) The Board, and any person or persons to whom it 
20delegates this
power, is vested with the authority to 
21investigate alleged violations of
the provisions of this Act, 
22its reasonable rules and regulations, orders
and final 
23decisions; the Board shall take appropriate disciplinary 
24action
against any licensee or occupation licensee for 
25violation
thereof or
institute appropriate legal action for the 
26enforcement thereof.

 
 
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1 (e) The Board, and any person or persons to whom it 
2delegates this power,
may eject or exclude from any race 
3meeting or
the facilities of any licensee, or any part
thereof, 
4any occupation licensee or any
other individual whose conduct 
5or reputation is such that his presence on
those facilities 
6may, in the opinion of the Board, call into question
the 
7honesty and integrity of horse racing or wagering or interfere 
8with the
orderly
conduct of horse racing or wagering; provided, 
9however, that no person
shall be
excluded or ejected from the 
10facilities of any licensee solely on the grounds of
race, 
11color, creed, national origin, ancestry, or sex. The power to 
12eject
or exclude an occupation licensee or other individual may

13be exercised for just cause by the licensee or the Board, 
14subject to subsequent hearing by the
Board as to the propriety 
15of said exclusion.

16 (f) The Board is vested with the power to acquire,

17establish, maintain and operate (or provide by contract to

18maintain and operate) testing laboratories and related 
19facilities,
for the purpose of conducting saliva, blood, urine 
20and other tests on the
horses run or to be run in any horse race 
21meeting, including races run at county fairs, and to purchase 
22all
equipment and supplies deemed necessary or desirable in 
23connection with
any such testing laboratories and related 
24facilities and all such tests.

25 (g) The Board may require that the records, including 
26financial or other
statements of any licensee or any person 
 
 
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1affiliated with the licensee who is
involved directly or 
2indirectly in the activities of any licensee as regulated
under 
3this Act to the extent that those financial or other statements 
4relate to
such activities be kept in
such manner as prescribed 
5by the Board, and that Board employees shall have
access to 
6those records during reasonable business
hours. Within 120 days 
7of the end of its fiscal year, each licensee shall
transmit to

8the Board
an audit of the financial transactions and condition 
9of the licensee's total
operations. All audits shall be 
10conducted by certified public accountants.
Each certified 
11public accountant must be registered in the State of Illinois

12under the Illinois Public Accounting Act. The compensation for 
13each certified
public accountant shall be paid directly by the 
14licensee to the certified
public accountant. A licensee shall 
15also submit any other financial or related
information the 
16Board deems necessary to effectively administer this Act and

17all rules, regulations, and final decisions promulgated under 
18this Act.

19 (h) The Board shall name and appoint in the manner provided 
20by the rules
and regulations of the Board: an Executive 
21Director; a State director
of mutuels; State veterinarians and 
22representatives to take saliva, blood,
urine and other tests on 
23horses; licensing personnel; revenue
inspectors; and State 
24seasonal employees (excluding admission ticket
sellers and 
25mutuel clerks). All of those named and appointed as provided
in 
26this subsection shall serve during the pleasure of the Board; 
 
 
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1their
compensation shall be determined by the Board and be paid 
2in the same
manner as other employees of the Board under this 
3Act.

4 (i) The Board shall require that there shall be 3 stewards 
5at each horse
race meeting, at least 2 of whom shall be named 
6and appointed by the Board.
Stewards appointed or approved by 
7the Board, while performing duties
required by this Act or by 
8the Board, shall be entitled to the same rights
and immunities 
9as granted to Board members and Board employees in Section
10 
10of this Act.

11 (j) The Board may discharge any Board employee
who fails or 
12refuses for any reason to comply with the rules and
regulations 
13of the Board, or who, in the opinion of the Board,
is guilty of 
14fraud, dishonesty or who is proven to be incompetent.
The Board 
15shall have no right or power to determine who shall be 
16officers,
directors or employees of any licensee, or their 
17salaries
except the Board may, by rule, require that all or any 
18officials or
employees in charge of or whose duties relate to 
19the actual running of
races be approved by the Board.

20 (k) The Board is vested with the power to appoint
delegates 
21to execute any of the powers granted to it under this Section

22for the purpose of administering this Act and any rules or 
23regulations
promulgated in accordance with this Act.

24 (l) The Board is vested with the power to impose civil 
25penalties of up to
$5,000 against an individual and up to 
26$10,000 against a
licensee for each
violation of any provision 
 
 
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1of this Act, any rules adopted by the Board, any
order of the 
2Board or any other action which, in the Board's discretion, is

3a detriment or impediment to horse racing or wagering. 
4Beginning on the date when any organization licensee begins 
5conducting gaming pursuant to an organization gaming license 
6issued under the Illinois Gambling Act, the power granted to 
7the Board pursuant to this subsection (l) shall authorize the 
8Board to impose penalties of up to $10,000 against an 
9individual and up to $25,000 against a licensee. All such civil 
10penalties shall be deposited into the Horse Racing Fund. 

11 (m) The Board is vested with the power to prescribe a form 
12to be used
by licensees as an application for employment for 
13employees of
each licensee.

14 (n) The Board shall have the power to issue a license
to 
15any county fair, or its
agent, authorizing the conduct of the 
16pari-mutuel system of
wagering. The Board is vested with the 
17full power to promulgate
reasonable rules, regulations and 
18conditions under which all horse race
meetings licensed 
19pursuant to this subsection shall be held and conducted,

20including rules, regulations and conditions for the conduct of 
21the
pari-mutuel system of wagering. The rules, regulations and

22conditions shall provide for the prevention of practices 
23detrimental to the
public interest and for the best interests 
24of horse racing, and shall
prescribe penalties for violations 
25thereof. Any authority granted the
Board under this Act shall 
26extend to its jurisdiction and supervision over
county fairs, 
 
 
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1or their agents, licensed pursuant to this subsection.
However, 
2the Board may waive any provision of this Act or its rules or

3regulations which would otherwise apply to such county fairs or 
4their agents.

5 (o) Whenever the Board is authorized or
required by law to 
6consider some aspect of criminal history record
information for 
7the purpose of carrying out its statutory powers and

8responsibilities, then, upon request and payment of fees in 
9conformance
with the requirements of Section 2605-400 of
the 
10Department of State Police Law (20 ILCS 2605/2605-400), the 
11Department of State Police is
authorized to furnish, pursuant 
12to positive identification, such
information contained in 
13State files as is necessary to fulfill the request.

14 (p) To insure the convenience, comfort, and wagering 
15accessibility of
race track patrons, to provide for the 
16maximization of State revenue, and
to generate increases in 
17purse allotments to the horsemen, the Board shall
require any 
18licensee to staff the pari-mutuel department with
adequate 
19personnel. 

20(Source: P.A. 97-1060, eff. 8-24-12.)





21 (230 ILCS 5/15) (from Ch. 8, par. 37-15)



22 Sec. 15. 
(a) The Board shall, in its discretion, issue 
23occupation
licenses
to horse owners, trainers, harness 
24drivers, jockeys, agents, apprentices,
grooms, stable foremen, 
25exercise persons, veterinarians, valets, blacksmiths,

 
 
10100SB0690ham002- 377 -LRB101 04451 SMS 61506 a


1concessionaires and others designated by the Board whose work, 
2in whole or in
part, is conducted upon facilities within the 
3State. Such occupation licenses
will
be obtained prior to the

4persons engaging in their vocation upon such facilities. The

5Board shall not license pari-mutuel clerks, parking 
6attendants, security
guards and employees of concessionaires. 
7No occupation license shall be
required of
any person who works 
8at facilities within this
State as a pari-mutuel
clerk, parking 
9attendant, security guard or as an employee of a 
10concessionaire.
Concessionaires of the Illinois State Fair and 
11DuQuoin State Fair and
employees of the Illinois Department of 
12Agriculture shall not be required to
obtain an occupation 
13license by the Board.

14 (b) Each application for an occupation license shall be on 
15forms
prescribed by the Board. Such license, when issued, shall 
16be for the
period ending December 31 of each year, except that 
17the Board in its
discretion may grant 3-year licenses. The 
18application shall
be accompanied
by a fee of not more than $25 
19per year
or, in the case of 3-year occupation
license

20applications, a fee of not more than $60. Each applicant shall 
21set forth in
the application his full name and address, and if 
22he had been issued prior
occupation licenses or has been 
23licensed in any other state under any other
name, such name, 
24his age, whether or not a permit or license issued to him
in 
25any other state has been suspended or revoked and if so whether 
26such
suspension or revocation is in effect at the time of the 
 
 
10100SB0690ham002- 378 -LRB101 04451 SMS 61506 a


1application, and
such other information as the Board may 
2require. Fees for registration of
stable names shall not exceed 
3$50.00. Beginning on the date when any organization licensee 
4begins conducting gaming pursuant to an organization gaming 
5license issued under the Illinois Gambling Act, the fee for 
6registration of stable names shall not exceed $150, and the 
7application fee for an occupation license shall not exceed $75, 
8per year or, in the case of a 3-year occupation license 
9application, the fee shall not exceed $180. 

10 (c) The Board may in its discretion refuse an occupation 
11license
to any person:


12  (1) who has been convicted of a crime;


13  (2) who is unqualified to perform the duties required 
14 of such applicant;


15  (3) who fails to disclose or states falsely any 
16 information called for
in the application;


17  (4) who has been found guilty of a violation of this 
18 Act or of the rules
and regulations of the Board; or


19  (5) whose license or permit has been suspended, revoked 
20 or denied for just
cause in any other state.

21 (d) The Board may suspend or revoke any occupation license:


22  (1) for violation of any of the provisions of this Act; 
23 or


24  (2) for violation of any of the rules or regulations of 
25 the Board; or


26  (3) for any cause which, if known to the Board, would 
 
 
10100SB0690ham002- 379 -LRB101 04451 SMS 61506 a


1 have justified the
Board in refusing to issue such 
2 occupation license; or


3  (4) for any other just cause.

4 (e)  
Each applicant shall submit his or her fingerprints 
5to the
Department
of State Police in the form and manner 
6prescribed by the Department of State
Police. These 
7fingerprints shall be checked against the fingerprint records

8now and hereafter filed in the Department of State
Police and 
9Federal Bureau of Investigation criminal history records

10databases. The Department of State Police shall charge
a fee 
11for conducting the criminal history records check, which shall 
12be
deposited in the State Police Services Fund and shall not 
13exceed the actual
cost of the records check. The Department of 
14State Police shall furnish,
pursuant to positive 
15identification, records of conviction to the Board.
Each 
16applicant for licensure shall submit with his occupation

17license
application, on forms provided by the Board, 2 sets of 
18his fingerprints.
All such applicants shall appear in person at 
19the location designated by
the Board for the purpose of 
20submitting such sets of fingerprints; however,
with the prior 
21approval of a State steward, an applicant may have such sets
of 
22fingerprints taken by an official law enforcement agency and 
23submitted to
the Board.

24 (f) The Board may, in its discretion, issue an occupation 
25license without
submission of fingerprints if an applicant has 
26been duly licensed in another
recognized racing jurisdiction 
 
 
10100SB0690ham002- 380 -LRB101 04451 SMS 61506 a


1after submitting fingerprints that were
subjected to a Federal 
2Bureau of Investigation criminal history background
check
in

3that jurisdiction.

4 (g) Beginning on the date when any organization licensee 
5begins conducting gaming pursuant to an organization gaming 
6license issued under the Illinois Gambling Act, the Board may 
7charge each applicant a reasonable nonrefundable fee to defray 
8the costs associated with the background investigation 
9conducted by the Board. This fee shall be exclusive of any 
10other fee or fees charged in connection with an application for 
11and, if applicable, the issuance of, an organization gaming 
12license. If the costs of the investigation exceed the amount of 
13the fee charged, the Board shall immediately notify the 
14applicant of the additional amount owed, payment of which must 
15be submitted to the Board within 7 days after such 
16notification. All information, records, interviews, reports, 
17statements, memoranda, or other data supplied to or used by the 
18Board in the course of its review or investigation of an 
19applicant for a license or renewal under this Act shall be 
20privileged, strictly confidential, and shall be used only for 
21the purpose of evaluating an applicant for a license or a 
22renewal. Such information, records, interviews, reports, 
23statements, memoranda, or other data shall not be admissible as 
24evidence, nor discoverable, in any action of any kind in any 
25court or before any tribunal, board, agency, or person, except 
26for any action deemed necessary by the Board. 
 
 
10100SB0690ham002- 381 -LRB101 04451 SMS 61506 a


1(Source: P.A. 93-418, eff. 1-1-04.)





2 (230 ILCS 5/18) (from Ch. 8, par. 37-18)



3 Sec. 18. 
(a) Together with its application, each applicant 
4for racing dates
shall deliver to the Board a certified check 
5or bank draft payable to the order
of the Board for $1,000. In 
6the event the applicant applies for racing dates
in 2 or 3 
7successive calendar years as provided in subsection (b) of 
8Section
21, the fee shall be $2,000. Filing fees shall not be 
9refunded in the event
the application is denied. Beginning on 
10the date when any organization licensee begins conducting 
11gaming pursuant to an organization gaming license issued under 
12the Illinois Gambling Act, the application fee for racing dates 
13imposed by this subsection (a) shall be $10,000 and the 
14application fee for racing dates in 2 or 3 successive calendar 
15years as provided in subsection (b) of Section 21 shall be 
16$20,000. All filing fees shall be deposited into the Horse 
17Racing Fund. 

18 (b) In addition to the filing fee imposed by subsection (a) 
19of $1000 and the fees provided in
subsection (j) of Section 20, 
20each organization licensee shall pay a license
fee of $100 for 
21each racing program on which its daily pari-mutuel handle is

22$400,000 or more but less than $700,000, and a license fee of 
23$200 for each
racing program on which its daily pari-mutuel 
24handle is $700,000 or more.
The
additional fees required to be 
25paid under this Section by this amendatory Act
of 1982 shall be 
 
 
10100SB0690ham002- 382 -LRB101 04451 SMS 61506 a


1remitted by the organization licensee to the Illinois Racing

2Board with each day's graduated privilege tax or pari-mutuel 
3tax and
breakage as provided under
Section 27. Beginning on the 
4date when any organization licensee begins conducting gaming 
5pursuant to an organization gaming license issued under the 
6Illinois Gambling Act, the license fee imposed by this 
7subsection (b) shall be $200 for each racing program on which 
8the organization licensee's daily pari-mutuel handle is 
9$100,000 or more, but less than $400,000, and the license fee 
10imposed by this subsection (b) shall be $400 for each racing 
11program on which the organization licensee's daily pari-mutuel 
12handle is $400,000 or more. 

13 (c) Sections 11-42-1, 11-42-5, and 11-54-1 of the "Illinois 
14Municipal Code,"
approved May 29, 1961, as now or hereafter 
15amended, shall not apply to any
license under this Act.

16(Source: P.A. 97-1060, eff. 8-24-12.)





17 (230 ILCS 5/19) (from Ch. 8, par. 37-19)



18 Sec. 19. 
(a) No organization license may be granted to 
19conduct a
horse race meeting:

20  (1) except as provided in subsection (c) of Section 21 
21 of this Act,
to any person at any place within 35 miles of 
22 any other place
licensed by the Board to hold a race 
23 meeting on the same date during the
same hours,
the mileage

24 measurement used in this subsection (a) shall be certified 
25 to the Board by
the Bureau of
Systems and Services in the 
 
 
10100SB0690ham002- 383 -LRB101 04451 SMS 61506 a


1 Illinois Department of Transportation as the
most commonly 
2 used public way of vehicular travel;

3  (2) to any person in default in the payment of any 
4 obligation or
debt due the State under this Act, provided 
5 no applicant shall be deemed
in default in the payment of 
6 any obligation or debt due to the State
under this Act as 
7 long as there is pending a hearing of any kind
relevant to 
8 such matter;

9  (3) to any person who has been convicted of the 
10 violation of any law
of the United States or any State law 
11 which provided as all or part of
its penalty imprisonment 
12 in any penal institution; to any person against
whom there 
13 is pending a Federal or State criminal charge; to any 
14 person
who is or has been connected with or engaged in the 
15 operation of any
illegal business; to any person who does 
16 not enjoy a general reputation
in his community of being an 
17 honest, upright, law-abiding person;
provided that none of 
18 the matters set forth in this subparagraph (3)
shall make 
19 any person ineligible to be granted an organization license

20 if the Board determines, based on circumstances of any such 
21 case, that
the granting of a license would not be 
22 detrimental to the interests of
horse racing and of the 
23 public;

24  (4) to any person who does not at the time of 
25 application for the
organization license own or have a 
26 contract or lease for the possession
of a finished race 
 
 
10100SB0690ham002- 384 -LRB101 04451 SMS 61506 a


1 track suitable for the type of racing intended to be
held 
2 by the applicant and for the accommodation of the public.

3 (b) (Blank) Horse racing on Sunday shall be prohibited 
4unless authorized by
ordinance or referendum of the 
5municipality in which a race track or any
of its appurtenances 
6or facilities are located, or utilized.

7 (c) If any person is ineligible to receive an
organization

8license because of any of the matters set forth in subsection 
9(a) (2) or
subsection (a) (3) of this Section, any other or 
10separate person that
either (i) controls, directly or 
11indirectly, such ineligible person
or (ii) is controlled, 
12directly or indirectly, by such ineligible
person or by a 
13person which controls, directly or indirectly, such
ineligible 
14person shall also be ineligible.

15(Source: P.A. 88-495; 89-16, eff. 5-30-95.)


16 (230 ILCS 5/19.5 new)
17 Sec. 19.5. Standardbred racetrack in Cook County. 
18Notwithstanding anything in this Act to the contrary, in 
19addition to organization licenses issued by the Board on the 
20effective date of this amendatory Act of the 101st General 
21Assembly, the Board shall issue an organization license limited 
22to standardbred racing to a racetrack located in one of the 
23following townships of Cook County: Bloom, Bremen, Calumet, 
24Orland, Rich, Thornton, or Worth. This additional organization 
25license shall not be issued within a 35-mile radius of another 
 
 
10100SB0690ham002- 385 -LRB101 04451 SMS 61506 a


1organization license issued by the Board on the effective date 
2of this amendatory Act of the 101st General Assembly, unless 
3the person having operating control of such racetrack has given 
4written consent to the organization licensee applicant, which 
5consent must be filed with the Board at or prior to the time 
6application is made. The organization license shall be granted 
7upon application, and the licensee shall have all of the 
8current and future rights of existing Illinois racetracks, 
9including, but not limited to, the ability to obtain an 
10inter-track wagering license, the ability to obtain 
11inter-track wagering location licenses, the ability to obtain 
12an organization gaming license pursuant to the Illinois 
13Gambling Act with 1,200 gaming positions, and the ability to 
14offer Internet wagering on horse racing.




15 (230 ILCS 5/20) (from Ch. 8, par. 37-20)



16 Sec. 20. 
(a) Any person desiring to conduct a horse race 
17meeting may
apply to the Board for an organization license. The 
18application shall be
made on a form prescribed and furnished by 
19the Board. The application shall
specify:


20  (1) the dates on which
it intends to conduct the horse 
21 race meeting, which
dates shall be provided
under Section 
22 21;


23  (2) the hours of each racing day between which it 
24 intends to
hold or
conduct horse racing at such meeting;


25  (3) the location where it proposes to conduct the

 
 
10100SB0690ham002- 386 -LRB101 04451 SMS 61506 a


1 meeting; and


2  (4) any other information the Board may reasonably 
3 require.

4 (b) A separate application for an organization license 
5shall be filed
for each horse race meeting
which such person 
6proposes to hold. Any such application, if made by an

7individual, or by any individual as trustee, shall be
signed 
8and verified under oath by such individual. If the application 
9is
made by individuals, then it shall be signed and verified 
10under oath by at least 2 of the individuals; if the application 
11is made by or a partnership, it shall be signed and
verified 
12under oath by at least 2 of such individuals or members of such

13partnership as the case may be. If made by an association, a 
14corporation, a
corporate trustee, a limited liability company, 
15or any other entity, it shall be signed by an authorized 
16officer, a partner, a member, or a manager, as the case may be, 
17of the entity the president
and attested by the secretary or 
18assistant secretary under the seal
of such association, trust 
19or corporation if it has a seal, and shall
also be verified 
20under oath by one of the signing officers.

21 (c) The application shall specify: 
22  (1) the name of the
persons, association, trust, or 
23 corporation making such application; and 
24  (2) the principal
post office address of the applicant; 
25  (3) if the applicant is a trustee, the
names and 
26 addresses of the beneficiaries; if the applicant is a 
 
 
10100SB0690ham002- 387 -LRB101 04451 SMS 61506 a


1 corporation, the names and
post office addresses of all 
2 officers, stockholders and directors; or if
such

3 stockholders hold stock as a nominee or fiduciary, the 
4 names and post
office addresses of the parties these 
5 persons, partnerships, corporations, or trusts
who are the 
6 beneficial owners thereof or who are beneficially 
7 interested
therein; and if the applicant is a partnership, 
8 the names and post office addresses of all
partners, 
9 general or limited; if the applicant is a limited liability 
10 company, the names and addresses of the manager and 
11 members; and if the applicant is any other entity, the 
12 names and addresses of all officers or other authorized 
13 persons of the entity corporation, the name
of the state of 
14 its incorporation shall be specified.

15 (d) The applicant shall execute and file with the Board a 
16good faith
affirmative action plan to recruit, train, and 
17upgrade minorities in all
classifications within the 
18association.

19 (e) With such
application there shall be delivered to the 
20Board a
certified check or bank draft payable to the order of 
21the Board for an
amount equal to $1,000. All applications for

22the issuance of an organization license shall be filed with the 
23Board before
August 1 of the year prior to the year for which 
24application is made and shall be acted
upon by the Board at a 
25meeting to be held on such date as shall be fixed
by the Board 
26during the last 15 days of September of such prior year.
At 
 
 
10100SB0690ham002- 388 -LRB101 04451 SMS 61506 a


1such meeting, the Board shall announce
the award of the racing 
2meets, live racing schedule, and designation of host
track to 
3the applicants and its approval or disapproval of each

4application. No announcement shall
be considered binding until 
5a formal order is executed by the Board, which
shall be 
6executed no later than October 15 of that prior year.
Absent 
7the agreement of
the affected organization licensees, the Board 
8shall not grant overlapping
race meetings to 2 or more tracks 
9that are within 100 miles of each
other to conduct the 
10thoroughbred racing.

11 (e-1) The Board shall award standardbred racing dates to 
12organization licensees with an organization gaming license 
13pursuant to the following schedule:
14  (1) For the first calendar year of operation of 
15 gambling games by an organization gaming licensee under 
16 this amendatory Act of the 101st General Assembly, when a 
17 single entity requests standardbred racing dates, the 
18 Board shall award no fewer than 100 days of racing. The 
19 100-day requirement may be reduced to no fewer than 80 days 
20 if no dates are requested for the first 3 months of a 
21 calendar year.
If more than one entity requests 
22 standardbred racing dates, the Board shall award no fewer 
23 than 140 days of racing between the applicants.
24  (2) For the second calendar year of operation of 
25 gambling games by an organization gaming licensee under 
26 this amendatory Act of the 101st General Assembly, when a 
 
 
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1 single entity requests standardbred racing dates, the 
2 Board shall award no fewer than 100 days of racing. The 
3 100-day requirement may be reduced to no fewer than 80 days 
4 if no dates are requested for the first 3 months of a 
5 calendar year.
If more than one entity requests 
6 standardbred racing dates, the Board shall award no fewer 
7 than 160 days of racing between the applicants.
8  (3) For the third calendar year of operation of 
9 gambling games by an organization gaming licensee under 
10 this amendatory Act of the 101st General Assembly, and each 
11 calendar year thereafter, when a single entity requests 
12 standardbred racing dates, the Board shall award no fewer 
13 than 120 days of racing. The 120-day requirement may be 
14 reduced to no fewer than 100 days if no dates are requested 
15 for the first 3 months of a calendar year. If more than one 
16 entity requests standardbred racing dates, the Board shall 
17 award no fewer than 200 days of racing between the 
18 applicants.
19 An organization licensee shall apply for racing dates 
20pursuant to this subsection (e-1). In awarding racing dates 
21under this subsection (e-1), the Board shall have the 
22discretion to allocate those standardbred racing dates among 
23these organization licensees.
24 (e-2) The Board shall award thoroughbred racing days to 
25Cook County organization licensees pursuant to the following 
26schedule:
 
 
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1  (1) During the first year in which only one 
2 organization licensee is awarded an organization gaming 
3 license, the Board shall award no fewer than 110 days of 
4 racing.
5  During the second year in which only one organization 
6 licensee is awarded an organization gaming license, the 
7 Board shall award no fewer than 115 racing days.
8  During the third year and every year thereafter, in 
9 which only one organization licensee is awarded an 
10 organization gaming license, the Board shall award no fewer 
11 than 120 racing days.
12  (2) During the first year in which 2 organization 
13 licensees are awarded an organization gaming license, the 
14 Board shall award no fewer than 139 total racing days.
15  During the second year in which 2 organization 
16 licensees are awarded an organization gaming license, the 
17 Board shall award no fewer than 160 total racing days.
18  During the third year and every year thereafter in 
19 which 2 organization licensees are awarded an organization 
20 gaming license, the Board shall award no fewer than 174 
21 total racing days.
22 A Cook County organization licensee shall apply for racing 
23dates pursuant to this subsection (e-2). In awarding racing 
24dates under this subsection (e-2), the Board shall have the 
25discretion to allocate those thoroughbred racing dates among 
26these Cook County organization licensees.
 
 
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1 (e-3) In awarding racing dates for calendar year 2020 and 
2thereafter in connection with a racetrack in Madison County, 
3the Board shall award racing dates and such organization 
4licensee shall run at least 700 thoroughbred races at the 
5racetrack in Madison County each year. 
6 Notwithstanding Section 7.7 of the Illinois Gambling Act or 
7any provision of this Act other than subsection (e-4.5), for 
8each calendar year for which an organization gaming licensee 
9located in Madison County requests racing dates resulting in 
10less than 700 live thoroughbred races at its racetrack 
11facility, the organization gaming licensee may not conduct 
12gaming pursuant to an organization gaming license issued under 
13the Illinois Gambling Act for the calendar year of such 
14requested live races. 
15 (e-4) Notwithstanding the provisions of Section 7.7 of the 
16Illinois Gambling Act or any provision of this Act other than 
17subsections (e-3) and (e-4.5), for each calendar year for which 
18an organization gaming licensee requests thoroughbred racing 
19dates which results in a number of live races under its 
20organization license that is less than the total number of live 
21races which it conducted in 2017 at its racetrack facility, the 
22organization gaming licensee may not conduct gaming pursuant to 
23its organization gaming license for the calendar year of such 
24requested live races. 
25 (e-4.1) Notwithstanding the provisions of Section 7.7 of 
26the Illinois Gambling Act or any provision of this Act other 
 
 
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1than subsections (e-3) and (e-4.5), for each calendar year for 
2which an organization licensee requests racing dates for 
3standardbred racing which results in a number of live races 
4that is less than the total number of live races required in 
5subsection (e-1), the organization gaming licensee may not 
6conduct gaming pursuant to its organization gaming license for 
7the calendar year of such requested live races. 
8 (e-4.5) The Board shall award the minimum live racing 
9guarantees contained in subsections (e-1), (e-2), and (e-3) to 
10ensure that each organization licensee shall individually run a 
11sufficient number of races per year to qualify for an 
12organization gaming license under this Act. The General 
13Assembly finds that the minimum live racing guarantees 
14contained in subsections (e-1), (e-2), and (e-3) are in the 
15best interest of the sport of horse racing, and that such 
16guarantees may only be reduced in the calendar year in which 
17they will be conducted in the limited circumstances described 
18in this subsection. The Board may decrease the number of racing 
19days without affecting an organization licensee's ability to 
20conduct gaming pursuant to an organization gaming license 
21issued under the Illinois Gambling Act only if the Board 
22determines, after notice and hearing, that: 
23  (i) a decrease is necessary to maintain a sufficient 
24 number of betting interests per race to ensure the 
25 integrity of racing; 
26  (ii) there are unsafe track conditions due to weather 
 
 
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1 or acts of God;
2  (iii) there is an agreement between an organization 
3 licensee and the breed association that is applicable to 
4 the involved live racing guarantee, such association 
5 representing either the largest number of thoroughbred 
6 owners and trainers or the largest number of standardbred 
7 owners, trainers and drivers who race horses at the 
8 involved organization licensee's racing meeting, so long 
9 as the agreement does not compromise the integrity of the 
10 sport of horse racing; or
11  (iv) the horse population or purse levels are 
12 insufficient to provide the number of racing opportunities 
13 otherwise required in this Act. 
14 In decreasing the number of racing dates in accordance with 
15this subsection, the Board shall hold a hearing and shall 
16provide the public and all interested parties notice and an 
17opportunity to be heard. The Board shall accept testimony from 
18all interested parties, including any association representing 
19owners, trainers, jockeys, or drivers who will be affected by 
20the decrease in racing dates. The Board shall provide a written 
21explanation of the reasons for the decrease and the Board's 
22findings. The written explanation shall include a listing and 
23content of all communication between any party and any Illinois 
24Racing Board member or staff that does not take place at a 
25public meeting of the Board. 
26 (e-5) In reviewing an application for the purpose of 
 
 
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1granting an
organization license consistent with
the best 
2interests of the public and the
sport of horse racing, the 
3Board shall consider:


4  (1) the character, reputation, experience, and 
5 financial integrity of the
applicant and of any other 
6 separate person that either:


7   (i) controls the applicant, directly or 
8 indirectly, or


9   (ii) is controlled, directly or indirectly, by 
10 that applicant or by a
person who controls, directly or 
11 indirectly, that applicant;


12  (2) the applicant's facilities or proposed facilities 
13 for conducting
horse
racing;


14  (3) the total revenue without regard to Section 32.1 to 
15 be derived by
the State and horsemen from the applicant's

16 conducting a race meeting;


17  (4) the applicant's good faith affirmative action plan 
18 to recruit, train,
and upgrade minorities in all employment 
19 classifications;


20  (5) the applicant's financial ability to purchase and 
21 maintain adequate
liability and casualty insurance;


22  (6) the applicant's proposed and prior year's 
23 promotional and marketing
activities and expenditures of 
24 the applicant associated with those activities;


25  (7) an agreement, if any, among organization licensees 
26 as provided in
subsection (b) of Section 21 of this Act; 
 
 
10100SB0690ham002- 395 -LRB101 04451 SMS 61506 a


1 and


2  (8) the extent to which the applicant exceeds or meets 
3 other standards for
the issuance of an organization license 
4 that the Board shall adopt by rule.

5 In granting organization licenses and allocating dates for 
6horse race
meetings, the Board shall have discretion to 
7determine an overall schedule,
including required simulcasts 
8of Illinois races by host tracks that will, in
its judgment, be 
9conducive to the best interests of
the public and the sport of 
10horse racing.

11 (e-10) The Illinois Administrative Procedure Act shall 
12apply to
administrative procedures of the Board under this Act 
13for the granting of an
organization license, except that (1) 
14notwithstanding the provisions of
subsection (b) of Section 
1510-40 of the Illinois Administrative Procedure Act
regarding 
16cross-examination, the
Board may prescribe rules limiting the 
17right of an applicant or participant in
any proceeding to award 
18an organization license to conduct cross-examination of

19witnesses at that proceeding where that cross-examination 
20would unduly obstruct
the timely award of an organization 
21license under subsection (e) of Section 20
of this Act; (2) the 
22provisions of Section 10-45 of the Illinois Administrative

23Procedure Act regarding proposals for decision are excluded 
24under this Act; (3)
notwithstanding the provisions of 
25subsection (a) of Section 10-60 of the
Illinois Administrative 
26Procedure Act regarding ex parte communications, the
Board may 
 
 
10100SB0690ham002- 396 -LRB101 04451 SMS 61506 a


1prescribe rules allowing ex parte communications with 
2applicants or
participants in a proceeding to award an 
3organization license where conducting
those communications 
4would be in the best interest of racing, provided all
those 
5communications are made part of the record of that proceeding 
6pursuant
to subsection (c) of Section 10-60 of the Illinois 
7Administrative
Procedure Act; (4) the provisions of Section 14a 
8of this Act and the rules of
the Board promulgated under that 
9Section shall apply instead of the provisions
of Article 10 of 
10the Illinois Administrative Procedure Act regarding

11administrative law judges; and (5) the provisions of subsection 
12(d)
of Section 10-65 of the Illinois Administrative Procedure 
13Act that prevent
summary suspension of a license pending 
14revocation or other action shall not
apply.

15 (f) The Board may allot racing dates to an organization 
16licensee for more
than one calendar year but for no more than 3 
17successive calendar years in
advance, provided that the Board 
18shall review such allotment for more than
one calendar year 
19prior to each year for which such allotment has been
made. The 
20granting of an organization license to a person constitutes a

21privilege to conduct a horse race meeting under the provisions 
22of this Act, and
no person granted an organization license 
23shall be deemed to have a vested
interest, property right, or 
24future expectation to receive an organization
license in any 
25subsequent year as a result of the granting of an organization

26license. Organization licenses shall be subject to revocation 
 
 
10100SB0690ham002- 397 -LRB101 04451 SMS 61506 a


1if the
organization licensee has violated any provision of this 
2Act
or the rules and regulations promulgated under this Act or 
3has been convicted
of a crime or has failed to disclose or has 
4stated falsely any information
called for in the application 
5for an organization license. Any
organization license 
6revocation
proceeding shall be in accordance with Section 16 
7regarding suspension and
revocation of occupation licenses.

8 (f-5) If, (i) an applicant does not file an acceptance of 
9the racing dates
awarded by the Board as required under part 
10(1) of subsection (h) of this
Section 20, or (ii) an 
11organization licensee has its license suspended or
revoked 
12under this Act, the Board, upon conducting an emergency hearing 
13as
provided for in this Act, may reaward on an emergency basis 
14pursuant to
rules established by the Board, racing dates not 
15accepted or the racing
dates
associated with any suspension or 
16revocation period to one or more organization
licensees, new 
17applicants, or any combination thereof, upon terms and

18conditions that the Board determines are in the best interest 
19of racing,
provided, the organization licensees or new 
20applicants receiving the awarded
racing dates file an 
21acceptance of those reawarded racing dates as
required under 
22paragraph (1) of subsection (h) of this Section 20 and comply

23with the other provisions of this Act. The Illinois 
24Administrative Procedure
Act shall not apply to the 
25administrative procedures of the Board in conducting
the 
26emergency hearing and the reallocation of racing dates on an 
 
 
10100SB0690ham002- 398 -LRB101 04451 SMS 61506 a


1emergency
basis.

2 (g) (Blank).

3 (h) The Board shall send the applicant a copy of its 
4formally
executed order by certified mail addressed to the 
5applicant at the
address stated in his application, which 
6notice shall be mailed within 5 days
of the date the formal 
7order is executed.

8 Each applicant notified shall, within 10 days after receipt 
9of the
final executed order of the Board awarding
racing dates:


10  (1) file with the Board an acceptance of such
award in

11 the form
prescribed by the Board;


12  (2) pay to the Board an additional amount equal to $110 
13 for each
racing date awarded; and


14  (3) file with the Board the bonds required in Sections 
15 21
and 25 at least
20 days prior to the first day of each 
16 race meeting.

17Upon compliance with the provisions of paragraphs (1), (2), and 
18(3) of
this subsection (h), the applicant shall be issued an

19organization license.

20 If any applicant fails to comply with this Section or fails

21to pay the organization license fees herein provided, no 
22organization
license shall be issued to such applicant.

23(Source: P.A. 97-333, eff. 8-12-11.)





24 (230 ILCS 5/21) (from Ch. 8, par. 37-21)



25 Sec. 21. 
(a) Applications for organization licenses must be 
 
 
10100SB0690ham002- 399 -LRB101 04451 SMS 61506 a


1filed with
the Board at a time and place prescribed by the 
2rules and regulations of
the Board. The Board shall examine the 
3applications within 21 days
after
the date allowed for filing 
4with respect to their conformity with this Act
and such rules 
5and regulations as may be prescribed by the Board. If any

6application does not comply with this Act or the rules and 
7regulations
prescribed by the Board, such application may be 
8rejected and an
organization license refused to the applicant, 
9or the Board may, within 21
days of the receipt of such 
10application, advise the applicant of the
deficiencies of the 
11application under the Act or the rules and regulations of
the 
12Board,
and require the submittal of an amended application 
13within a reasonable time
determined by the Board; and upon 
14submittal of the amended application by the
applicant, the 
15Board may consider the
application consistent with the process 
16described in subsection (e-5) of
Section 20 of this Act. If it

17is found to be in compliance with this Act and the rules and 
18regulations of
the Board, the Board may then issue an 
19organization license to such applicant.

20 (b) The Board may exercise discretion in granting racing

21dates to qualified applicants different from those requested by 
22the
applicants in their
applications. However, if all eligible 
23applicants for organization
licenses whose tracks are located 
24within 100 miles of each other execute
and submit to the Board 
25a written agreement among such applicants as to
the award of 
26racing dates, including where applicable racing
programs, for

 
 
10100SB0690ham002- 400 -LRB101 04451 SMS 61506 a


1up to 3 consecutive years, then subject to annual review of 
2each
applicant's compliance with Board rules and regulations, 
3provisions of this
Act and conditions contained in annual dates 
4orders issued by the Board,
the Board may grant such dates and 
5programs
to such applicants
as so agreed by them if the Board 
6determines that the grant of these racing
dates is in the best

7interests of racing. The Board shall treat any such agreement 
8as the
agreement signatories' joint and several application for 
9racing dates
during the term of the agreement.

10 (c) Where 2 or more applicants propose to conduct horse

11race meetings within 35 miles of each other, as certified to 
12the Board
under Section 19 (a) (1) of this Act, on conflicting 
13dates, the Board may
determine and grant the number of racing 
14days to be awarded to
the several
applicants in accordance with 
15the provisions of subsection (e-5) of Section
20 of this
Act.

16 (d) (Blank).

17 (e) Prior to the issuance of an organization license, the 
18applicant
shall file with the Board a bond payable to the State 
19of Illinois in the
sum of $200,000, executed by the applicant 
20and a surety company or
companies authorized to do business in 
21this State, and conditioned upon the
payment by the 
22organization licensee of all taxes due under Section 27,
other 
23monies due and payable under this Act, all purses due and 
24payable,
and that the organization licensee will upon 
25presentation of the winning
ticket or
tickets distribute all 
26sums due to the patrons of pari-mutuel pools. Beginning on the 
 
 
10100SB0690ham002- 401 -LRB101 04451 SMS 61506 a


1date when any organization licensee begins conducting gaming 
2pursuant to an organization gaming license issued under the 
3Illinois Gambling Act, the amount of the bond required under 
4this subsection (e) shall be $500,000. 

5 (f) Each organization license shall specify the person to 
6whom it is
issued, the dates upon which horse racing is 
7permitted, and the location,
place, track, or enclosure where 
8the horse race meeting is to be held.

9 (g) Any person who owns one or more race tracks
within the 
10State
may seek, in its own name, a separate organization 
11license
for each race track.

12 (h) All racing conducted under such organization license is 
13subject to
this Act and to the rules and regulations from time 
14to time prescribed by
the Board, and every such organization 
15license issued by the Board shall
contain a recital to that 
16effect.

17 (i) Each such organization licensee may provide
that at 
18least one race per day may be devoted to
the racing of quarter 
19horses, appaloosas, arabians, or paints.

20 (j) In acting on applications for organization licenses, 
21the Board shall
give weight to an organization license which 
22has
implemented a good faith affirmative
action effort to 
23recruit, train and upgrade minorities in all classifications

24within the organization license.

25(Source: P.A. 90-754, eff. 1-1-99; 91-40, eff. 6-25-99.)





 
 
10100SB0690ham002- 402 -LRB101 04451 SMS 61506 a


1 (230 ILCS 5/24) (from Ch. 8, par. 37-24)



2 Sec. 24. 
(a) No license shall be issued to or held by an 
3organization
licensee unless all of its officers, directors, 
4and holders of ownership
interests of at least 5% are first 
5approved by the Board. The Board shall not
give approval of an 
6organization license application to any person who has been

7convicted of or is under an indictment for a crime of moral 
8turpitude or has
violated any provision of the racing law of 
9this State or any rules of the
Board. 

10 (b) An organization licensee must notify the Board within 
1110 days of any
change in the holders of a direct or indirect 
12interest in the ownership of the
organization licensee. The 
13Board may, after hearing, revoke the organization
license of 
14any
person who registers on its books or knowingly permits a 
15direct or indirect
interest in the ownership of that person 
16without notifying the Board of the
name of the holder in 
17interest within this period.

18 (c) In addition to the provisions of subsection
(a) of this 
19Section, no person shall be granted an
organization
license if

20any public official of the State or member of his
or her family 
21holds any ownership or financial interest, directly or

22indirectly, in the person.

23 (d) No person which has been granted an organization

24license
to hold a race meeting shall give to any public 
25official or member of his
family, directly or indirectly, for 
26or without consideration, any interest in the person. The Board 
 
 
10100SB0690ham002- 403 -LRB101 04451 SMS 61506 a


1shall, after hearing, revoke
the organization license granted 
2to a person which has
violated this subsection.

3 (e) (Blank).

4 (f) No organization licensee or concessionaire or officer, 
5director or
holder or controller of
5% or more legal or 
6beneficial interest in any organization licensee or
concession

7shall make any sort of
gift or contribution that is prohibited 
8under Article 10 of the State Officials and Employees Ethics 
9Act of any kind or pay or give any money or other thing
of value 
10to any
person who is a public official, or a candidate or 
11nominee for public office if that payment or gift is prohibited 
12under Article 10 of the State Officials and Employees Ethics 
13Act.

14(Source: P.A. 89-16, eff. 5-30-95.)





15 (230 ILCS 5/25) (from Ch. 8, par. 37-25)



16 Sec. 25. Admission charge; bond; fine. 
17 (a) There shall be paid to the Board at such time or times 
18as
it shall prescribe, the sum of fifteen cents (15¢) for each 
19person entering
the grounds or enclosure of each organization 
20licensee and
inter-track wagering licensee upon a ticket of 
21admission except as provided
in subsection (g) of Section 27 of 
22this Act. If
tickets are issued for more than one day then the 
23sum of fifteen cents
(15¢) shall be paid for each person using 
24such ticket on each day that the
same shall be used. Provided, 
25however, that no charge shall be made on
tickets of admission 
 
 
10100SB0690ham002- 404 -LRB101 04451 SMS 61506 a


1issued to and in the name of directors, officers,
agents or 
2employees of the organization licensee, or inter-track 
3wagering
licensee, or to owners, trainers, jockeys,
drivers and 
4their employees or to any person or persons entering the

5grounds or enclosure for the transaction of business in 
6connection with such
race meeting. The organization licensee or 
7inter-track wagering licensee
may, if it desires, collect such 
8amount from
each ticket holder in addition to the amount or 
9amounts charged for such
ticket of admission. Beginning on the 
10date when any organization licensee begins conducting gaming 
11pursuant to an organization gaming license issued under the 
12Illinois Gambling Act, the admission charge imposed by this 
13subsection (a) shall be 40 cents for each person entering the 
14grounds or enclosure of each organization licensee and 
15inter-track wagering licensee upon a ticket of admission, and 
16if such tickets are issued for more than one day, 40 cents 
17shall be paid for each person using such ticket on each day 
18that the same shall be used. 

19 (b) Accurate records and books shall at all times be kept 
20and maintained by
the organization licensees and inter-track 
21wagering licensees
showing the admission tickets issued and 
22used on each racing
day and the attendance thereat of each 
23horse racing meeting. The Board or
its duly authorized 
24representative or representatives shall at all
reasonable 
25times have access to the admission records of any organization

26licensee and inter-track wagering licensee for
the purpose of 
 
 
10100SB0690ham002- 405 -LRB101 04451 SMS 61506 a


1examining and checking the same and ascertaining whether or
not 
2the proper amount has been or is being paid the State of 
3Illinois as
herein provided. The Board shall also require, 
4before issuing any license,
that the licensee shall execute and 
5deliver to it a bond, payable to the
State of Illinois, in such 
6sum as it shall determine, not, however, in
excess of fifty 
7thousand dollars ($50,000), with a surety or sureties to be

8approved by it, conditioned for the payment of all sums due and 
9payable or
collected by it under this Section upon admission 
10fees received for any
particular racing meetings. The Board may 
11also from time to time require sworn
statements of the number 
12or numbers of such admissions and may prescribe blanks
upon 
13which such reports shall be made. Any organization licensee or

14inter-track wagering licensee failing or
refusing to pay the 
15amount found to be due as herein provided, shall be
deemed 
16guilty of a business offense and upon conviction shall be 
17punished by a
fine of not more than five thousand dollars 
18($5,000) in addition to the amount
due from such organization 
19licensee or inter-track wagering licensee as
herein provided. 
20All fines paid into court by an organization
licensee or 
21inter-track wagering licensee found guilty of violating this

22Section shall be transmitted and paid
over by the clerk of the 
23court to the Board. Beginning on the date when any organization 
24licensee begins conducting gaming pursuant to an organization 
25gaming license issued under the Illinois Gambling Act, any fine 
26imposed pursuant to this subsection (b) shall not exceed 
 
 
10100SB0690ham002- 406 -LRB101 04451 SMS 61506 a


1$10,000. 

2(Source: P.A. 88-495; 89-16, eff. 5-30-95.)





3 (230 ILCS 5/26) (from Ch. 8, par. 37-26)


4 Sec. 26. Wagering. 

5 (a) Any licensee may conduct and supervise the pari-mutuel 
6system of
wagering, as defined in Section 3.12 of this Act, on 
7horse races conducted by
an Illinois organization
licensee or 
8conducted at a racetrack located in another state or country 
9and
televised in Illinois in accordance with subsection (g) of 
10Section 26 of this
Act. Subject to the prior consent of the 
11Board, licensees may supplement any
pari-mutuel pool in order 
12to guarantee a minimum distribution. Such
pari-mutuel method of 
13wagering shall not,
under any circumstances if conducted under 
14the provisions of this Act,
be held or construed to be 
15unlawful, other statutes of this State to the
contrary 
16notwithstanding.
Subject to rules for advance wagering 
17promulgated by the Board, any
licensee
may accept wagers in 
18advance of the day of
the race wagered upon occurs.

19 (b) Except for those gaming activities for which a license 
20is obtained and authorized under the Illinois Lottery Law, the 
21Charitable Games Act, the Raffles and Poker Runs Act, or the 
22Illinois Gambling Act, no No other method of betting, pool 
23making, wagering or
gambling shall be used or permitted by the 
24licensee. Each licensee
may retain, subject to the payment of 
25all applicable
taxes and purses, an amount not to exceed 17% of 
 
 
10100SB0690ham002- 407 -LRB101 04451 SMS 61506 a


1all money wagered
under subsection (a) of this Section, except 
2as may otherwise be permitted
under this Act.

3 (b-5) An individual may place a wager under the pari-mutuel 
4system from
any licensed location authorized under this Act 
5provided that wager is
electronically recorded in the manner 
6described in Section 3.12 of this Act.
Any wager made 
7electronically by an individual while physically on the 
8premises
of a licensee shall be deemed to have been made at the 
9premises of that
licensee.

10 (c) (Blank). Until January 1, 2000, the sum held by any 
11licensee for payment of
outstanding pari-mutuel tickets, if 
12unclaimed prior to December 31 of the
next year, shall be 
13retained by the licensee for payment of
such tickets until that 
14date. Within 10 days thereafter, the balance of
such sum 
15remaining unclaimed, less any uncashed supplements contributed 
16by such
licensee for the purpose of guaranteeing minimum 
17distributions
of any pari-mutuel pool, shall be
paid to the

18Illinois
Veterans'
Rehabilitation Fund of the State treasury, 
19except as provided in subsection
(g) of Section 27 of this Act.

20 (c-5) The Beginning January 1, 2000, the sum held by any 
21licensee for payment
of
outstanding pari-mutuel tickets, if 
22unclaimed prior to December 31 of the
next year, shall be 
23retained by the licensee for payment of
such tickets until that 
24date. Within 10 days thereafter, the balance of
such sum 
25remaining unclaimed, less any uncashed supplements contributed 
26by such
licensee for the purpose of guaranteeing minimum 
 
 
10100SB0690ham002- 408 -LRB101 04451 SMS 61506 a


1distributions
of any pari-mutuel pool, shall be evenly 
2distributed to the purse account of
the organization licensee 
3and the organization licensee, except that the balance of the 
4sum of all outstanding pari-mutuel tickets generated from 
5simulcast wagering and inter-track wagering by an organization 
6licensee located in a county with a population in excess of 
7230,000 and borders the Mississippi River or any licensee that 
8derives its license from that organization licensee shall be 
9evenly distributed to the purse account of the organization 
10licensee and the organization licensee.

11 (d) A pari-mutuel ticket shall be honored until December 31 
12of the
next calendar year, and the licensee shall pay the same 
13and may
charge the amount thereof against unpaid money 
14similarly accumulated on account
of pari-mutuel tickets not 
15presented for payment.

16 (e) No licensee shall knowingly permit any minor, other

17than an employee of such licensee or an owner, trainer,
jockey, 
18driver, or employee thereof, to be admitted during a racing

19program unless accompanied by a parent or guardian, or any 
20minor to be a
patron of the pari-mutuel system of wagering 
21conducted or
supervised by it. The admission of any 
22unaccompanied minor, other than
an employee of the licensee or 
23an owner, trainer, jockey,
driver, or employee thereof at a 
24race track is a Class C
misdemeanor.

25 (f) Notwithstanding the other provisions of this Act, an

26organization licensee may contract
with an entity in another 
 
 
10100SB0690ham002- 409 -LRB101 04451 SMS 61506 a


1state or country to permit any legal
wagering entity in another 
2state or country to accept wagers solely within
such other 
3state or country on races conducted by the organization 
4licensee
in this State.
Beginning January 1, 2000, these wagers

5shall not be subject to State
taxation. Until January 1, 2000,

6when the out-of-State entity conducts a pari-mutuel pool

7separate from the organization licensee, a privilege tax equal 
8to 7 1/2% of
all monies received by the organization licensee 
9from entities in other states
or countries pursuant to such 
10contracts is imposed on the organization
licensee, and such 
11privilege tax shall be remitted to the
Department of Revenue

12within 48 hours of receipt of the moneys from the simulcast. 
13When the
out-of-State entity conducts a
combined pari-mutuel 
14pool with the organization licensee, the tax shall be 10%
of 
15all monies received by the organization licensee with 25% of 
16the
receipts from this 10% tax to be distributed to the county

17in which the race was conducted.

18 An organization licensee may permit one or more of its 
19races to be
utilized for
pari-mutuel wagering at one or more 
20locations in other states and may
transmit audio and visual 
21signals of races the organization licensee
conducts to one or

22more locations outside the State or country and may also permit 
23pari-mutuel
pools in other states or countries to be combined 
24with its gross or net
wagering pools or with wagering pools 
25established by other states.

26 (g) A host track may accept interstate simulcast wagers on

 
 
10100SB0690ham002- 410 -LRB101 04451 SMS 61506 a


1horse
races conducted in other states or countries and shall 
2control the
number of signals and types of breeds of racing in 
3its simulcast program,
subject to the disapproval of the Board. 
4The Board may prohibit a simulcast
program only if it finds 
5that the simulcast program is clearly
adverse to the integrity 
6of racing. The host track
simulcast program shall
include the 
7signal of live racing of all organization licensees.
All 
8non-host licensees and advance deposit wagering licensees 
9shall carry the signal of and accept wagers on live racing of 
10all organization licensees. Advance deposit wagering licensees 
11shall not be permitted to accept out-of-state wagers on any 
12Illinois signal provided pursuant to this Section without the 
13approval and consent of the organization licensee providing the 
14signal. For one year after August 15, 2014 (the effective date 
15of Public Act 98-968), non-host licensees may carry the host 
16track simulcast program and
shall accept wagers on all races 
17included as part of the simulcast
program of horse races 
18conducted at race tracks located within North America upon 
19which wagering is permitted. For a period of one year after 
20August 15, 2014 (the effective date of Public Act 98-968), on 
21horse races conducted at race tracks located outside of North 
22America, non-host licensees may accept wagers on all races 
23included as part of the simulcast program upon which wagering 
24is permitted. Beginning August 15, 2015 (one year after the 
25effective date of Public Act 98-968), non-host licensees may 
26carry the host track simulcast program and shall accept wagers 
 
 
10100SB0690ham002- 411 -LRB101 04451 SMS 61506 a


1on all races included as part of the simulcast program upon 
2which wagering is permitted.
All organization licensees shall 
3provide their live signal to all advance deposit wagering 
4licensees for a simulcast commission fee not to exceed 6% of 
5the advance deposit wagering licensee's Illinois handle on the 
6organization licensee's signal without prior approval by the 
7Board. The Board may adopt rules under which it may permit 
8simulcast commission fees in excess of 6%. The Board shall 
9adopt rules limiting the interstate commission fees charged to 
10an advance deposit wagering licensee. The Board shall adopt 
11rules regarding advance deposit wagering on interstate 
12simulcast races that shall reflect, among other things, the 
13General Assembly's desire to maximize revenues to the State, 
14horsemen purses, and organization organizational licensees. 
15However, organization licensees providing live signals 
16pursuant to the requirements of this subsection (g) may 
17petition the Board to withhold their live signals from an 
18advance deposit wagering licensee if the organization licensee 
19discovers and the Board finds reputable or credible information 
20that the advance deposit wagering licensee is under 
21investigation by another state or federal governmental agency, 
22the advance deposit wagering licensee's license has been 
23suspended in another state, or the advance deposit wagering 
24licensee's license is in revocation proceedings in another 
25state. The organization licensee's provision of their live 
26signal to an advance deposit wagering licensee under this 
 
 
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1subsection (g) pertains to wagers placed from within Illinois. 
2Advance deposit wagering licensees may place advance deposit 
3wagering terminals at wagering facilities as a convenience to 
4customers. The advance deposit wagering licensee shall not 
5charge or collect any fee from purses for the placement of the 
6advance deposit wagering terminals. The costs and expenses
of 
7the host track and non-host licensees associated
with 
8interstate simulcast
wagering, other than the interstate

9commission fee, shall be borne by the host track and all

10non-host licensees
incurring these costs.
The interstate 
11commission fee shall not exceed 5% of Illinois handle on the

12interstate simulcast race or races without prior approval of 
13the Board. The
Board shall promulgate rules under which it may 
14permit
interstate commission
fees in excess of 5%. The 
15interstate commission
fee and other fees charged by the sending 
16racetrack, including, but not
limited to, satellite decoder 
17fees, shall be uniformly applied
to the host track and all 
18non-host licensees.

19 Notwithstanding any other provision of this Act, through 
20December 31, 2020, an organization licensee, with the consent 
21of the horsemen association representing the largest number of 
22owners, trainers, jockeys, or standardbred drivers who race 
23horses at that organization licensee's racing meeting, may 
24maintain a system whereby advance deposit wagering may take 
25place or an organization licensee, with the consent of the 
26horsemen association representing the largest number of 
 
 
10100SB0690ham002- 413 -LRB101 04451 SMS 61506 a


1owners, trainers, jockeys, or standardbred drivers who race 
2horses at that organization licensee's racing meeting, may 
3contract with another person to carry out a system of advance 
4deposit wagering. Such consent may not be unreasonably 
5withheld. Only with respect to an appeal to the Board that 
6consent for an organization licensee that maintains its own 
7advance deposit wagering system is being unreasonably 
8withheld, the Board shall issue a final order within 30 days 
9after initiation of the appeal, and the organization licensee's 
10advance deposit wagering system may remain operational during 
11that 30-day period. The actions of any organization licensee 
12who conducts advance deposit wagering or any person who has a 
13contract with an organization licensee to conduct advance 
14deposit wagering who conducts advance deposit wagering on or 
15after January 1, 2013 and prior to June 7, 2013 (the effective 
16date of Public Act 98-18) taken in reliance on the changes made 
17to this subsection (g) by Public Act 98-18 are hereby 
18validated, provided payment of all applicable pari-mutuel 
19taxes are remitted to the Board. All advance deposit wagers 
20placed from within Illinois must be placed through a 
21Board-approved advance deposit wagering licensee; no other 
22entity may accept an advance deposit wager from a person within 
23Illinois. All advance deposit wagering is subject to any rules 
24adopted by the Board. The Board may adopt rules necessary to 
25regulate advance deposit wagering through the use of emergency 
26rulemaking in accordance with Section 5-45 of the Illinois 
 
 
10100SB0690ham002- 414 -LRB101 04451 SMS 61506 a


1Administrative Procedure Act. The General Assembly finds that 
2the adoption of rules to regulate advance deposit wagering is 
3deemed an emergency and necessary for the public interest, 
4safety, and welfare. An advance deposit wagering licensee may 
5retain all moneys as agreed to by contract with an organization 
6licensee. Any moneys retained by the organization licensee from 
7advance deposit wagering, not including moneys retained by the 
8advance deposit wagering licensee, shall be paid 50% to the 
9organization licensee's purse account and 50% to the 
10organization licensee. With the exception of any organization 
11licensee that is owned by a publicly traded company that is 
12incorporated in a state other than Illinois and advance deposit 
13wagering licensees under contract with such organization 
14licensees, organization licensees that maintain advance 
15deposit wagering systems and advance deposit wagering 
16licensees that contract with organization licensees shall 
17provide sufficiently detailed monthly accountings to the 
18horsemen association representing the largest number of 
19owners, trainers, jockeys, or standardbred drivers who race 
20horses at that organization licensee's racing meeting so that 
21the horsemen association, as an interested party, can confirm 
22the accuracy of the amounts paid to the purse account at the 
23horsemen association's affiliated organization licensee from 
24advance deposit wagering. If more than one breed races at the 
25same race track facility, then the 50% of the moneys to be paid 
26to an organization licensee's purse account shall be allocated 
 
 
10100SB0690ham002- 415 -LRB101 04451 SMS 61506 a


1among all organization licensees' purse accounts operating at 
2that race track facility proportionately based on the actual 
3number of host days that the Board grants to that breed at that 
4race track facility in the current calendar year. To the extent 
5any fees from advance deposit wagering conducted in Illinois 
6for wagers in Illinois or other states have been placed in 
7escrow or otherwise withheld from wagers pending a 
8determination of the legality of advance deposit wagering, no 
9action shall be brought to declare such wagers or the 
10disbursement of any fees previously escrowed illegal.
11  (1) Between the hours of 6:30 a.m. and 6:30 p.m. an

12 inter-track wagering
licensee other than the host track may 
13 supplement the host track simulcast
program with 
14 additional simulcast races or race programs, provided that 
15 between
January 1 and the third Friday in February of any 
16 year, inclusive, if no live
thoroughbred racing is 
17 occurring in Illinois during this period, only

18 thoroughbred races may be used
for supplemental interstate 
19 simulcast purposes. The Board shall withhold
approval for a 
20 supplemental interstate simulcast only if it finds that the

21 simulcast is clearly adverse to the integrity of racing. A 
22 supplemental
interstate simulcast may be transmitted from 
23 an inter-track wagering licensee to
its affiliated 
24 non-host licensees. The interstate commission fee for a

25 supplemental interstate simulcast shall be paid by the 
26 non-host licensee and
its affiliated non-host licensees 
 
 
10100SB0690ham002- 416 -LRB101 04451 SMS 61506 a


1 receiving the simulcast.

2  (2) Between the hours of 6:30 p.m. and 6:30 a.m. an

3 inter-track wagering
licensee other than the host track may 
4 receive supplemental interstate
simulcasts only with the 
5 consent of the host track, except when the Board
finds that 
6 the simulcast is
clearly adverse to the integrity of 
7 racing. Consent granted under this
paragraph (2) to any 
8 inter-track wagering licensee shall be deemed consent to

9 all non-host licensees. The interstate commission fee for 
10 the supplemental
interstate simulcast shall be paid
by all 
11 participating non-host licensees.

12  (3) Each licensee conducting interstate simulcast 
13 wagering may retain,
subject to the payment of all 
14 applicable taxes and the purses, an amount not to
exceed 
15 17% of all money wagered. If any licensee conducts the 
16 pari-mutuel
system wagering on races conducted at 
17 racetracks in another state or country,
each such race or 
18 race program shall be considered a separate racing day for

19 the purpose of determining the daily handle and computing 
20 the privilege tax of
that daily handle as provided in 
21 subsection (a) of Section 27.
Until January 1, 2000,
from 
22 the sums permitted to be retained pursuant to this 
23 subsection, each
inter-track wagering location licensee 
24 shall pay 1% of the pari-mutuel handle
wagered on simulcast 
25 wagering to the Horse Racing Tax Allocation Fund, subject

26 to the provisions of subparagraph (B) of paragraph (11) of 
 
 
10100SB0690ham002- 417 -LRB101 04451 SMS 61506 a


1 subsection (h) of
Section 26 of this Act.

2  (4) A licensee who receives an interstate simulcast may 
3 combine its gross
or net pools with pools at the sending 
4 racetracks pursuant to rules established
by the Board. All 
5 licensees combining their gross pools
at a
sending 
6 racetrack shall adopt the takeout take-out percentages of 
7 the sending
racetrack.
A licensee may also establish a 
8 separate pool and takeout structure for
wagering purposes 
9 on races conducted at race tracks outside of the
State of 
10 Illinois. The licensee may permit pari-mutuel wagers 
11 placed in other
states or
countries to be combined with its 
12 gross or net wagering pools or other
wagering pools.

13  (5) After the payment of the interstate commission fee 
14 (except for the
interstate commission
fee on a supplemental 
15 interstate simulcast, which shall be paid by the host
track 
16 and by each non-host licensee through the host track 
17 host-track) and all applicable
State and local
taxes, 
18 except as provided in subsection (g) of Section 27 of this 
19 Act, the
remainder of moneys retained from simulcast 
20 wagering pursuant to this
subsection (g), and Section 26.2 
21 shall be divided as follows:

22   (A) For interstate simulcast wagers made at a host 
23 track, 50% to the
host
track and 50% to purses at the 
24 host track.

25   (B) For wagers placed on interstate simulcast 
26 races, supplemental
simulcasts as defined in 
 
 
10100SB0690ham002- 418 -LRB101 04451 SMS 61506 a


1 subparagraphs (1) and (2), and separately pooled races

2 conducted outside of the State of Illinois made at a 
3 non-host
licensee, 25% to the host
track, 25% to the 
4 non-host licensee, and 50% to the purses at the host 
5 track.

6  (6) Notwithstanding any provision in this Act to the 
7 contrary, non-host
licensees
who derive their licenses 
8 from a track located in a county with a population in

9 excess of 230,000 and that borders the Mississippi River 
10 may receive
supplemental interstate simulcast races at all 
11 times subject to Board approval,
which shall be withheld 
12 only upon a finding that a supplemental interstate

13 simulcast is clearly adverse to the integrity of racing.

14  (7) Effective January 1, 2017, notwithstanding any 
15 provision of this Act to the contrary, after
payment of all 
16 applicable State and local taxes and interstate commission 
17 fees,
non-host licensees who derive their licenses from a 
18 track located in a county
with a population in excess of 
19 230,000 and that borders the Mississippi River
shall retain 
20 50% of the retention from interstate simulcast wagers and 
21 shall
pay 50% to purses at the track from which the 
22 non-host licensee derives its
license.

23  (7.1) Notwithstanding any other provision of this Act 
24 to the contrary,
if
no
standardbred racing is conducted at 
25 a racetrack located in Madison County
during any
calendar 
26 year beginning on or after January 1, 2002, all
moneys 
 
 
10100SB0690ham002- 419 -LRB101 04451 SMS 61506 a


1 derived by
that racetrack from simulcast wagering and 
2 inter-track wagering that (1) are to
be used
for purses and 
3 (2) are generated between the hours of 6:30 p.m. and 6:30 
4 a.m.
during that
calendar year shall
be paid as follows:

5   (A) If the licensee that conducts horse racing at 
6 that racetrack
requests from the Board at least as many 
7 racing dates as were conducted in
calendar year 2000, 
8 80% shall be paid to its thoroughbred purse account; 
9 and

10   (B) Twenty percent shall be deposited into the 
11 Illinois Colt Stakes
Purse
Distribution
Fund and shall 
12 be paid to purses for standardbred races for Illinois 
13 conceived
and foaled horses conducted at any county 
14 fairgrounds.
The moneys deposited into the Fund 
15 pursuant to this subparagraph (B) shall be
deposited

16 within 2
weeks after the day they were generated, shall 
17 be in addition to and not in
lieu of any other
moneys 
18 paid to standardbred purses under this Act, and shall 
19 not be commingled
with other moneys paid into that 
20 Fund. The moneys deposited
pursuant to this 
21 subparagraph (B) shall be allocated as provided by the

22 Department of Agriculture, with the advice and 
23 assistance of the Illinois
Standardbred
Breeders Fund 
24 Advisory Board.

25  (7.2) Notwithstanding any other provision of this Act 
26 to the contrary, if
no
thoroughbred racing is conducted at 
 
 
10100SB0690ham002- 420 -LRB101 04451 SMS 61506 a


1 a racetrack located in Madison County
during any
calendar 
2 year beginning on or after January 1,
2002, all
moneys 
3 derived by
that racetrack from simulcast wagering and 
4 inter-track wagering that (1) are to
be used
for purses and 
5 (2) are generated between the hours of 6:30 a.m. and 6:30 
6 p.m.
during that
calendar year shall
be deposited as 
7 follows:

8   (A) If the licensee that conducts horse racing at 
9 that racetrack
requests from the
Board at least
as many 
10 racing dates as were conducted in calendar year 2000, 
11 80%
shall be deposited into its standardbred purse

12 account; and

13   (B) Twenty percent shall be deposited into the 
14 Illinois Colt Stakes
Purse
Distribution Fund. Moneys 
15 deposited into the Illinois Colt Stakes Purse

16 Distribution Fund
pursuant to this subparagraph (B) 
17 shall be paid to Illinois
conceived and foaled 
18 thoroughbred breeders' programs
and to thoroughbred 
19 purses for races conducted at any county fairgrounds 
20 for
Illinois conceived
and foaled horses at the 
21 discretion of the
Department of Agriculture, with the 
22 advice and assistance of
the Illinois Thoroughbred 
23 Breeders Fund Advisory
Board. The moneys deposited 
24 into the Illinois Colt Stakes Purse Distribution
Fund

25 pursuant to this subparagraph (B) shall be deposited 
26 within 2 weeks
after the day they were generated, shall 
 
 
10100SB0690ham002- 421 -LRB101 04451 SMS 61506 a


1 be in addition to and not in
lieu of any other moneys 
2 paid to thoroughbred purses
under this Act, and shall 
3 not be commingled with other moneys deposited into
that 
4 Fund.

5  (7.3) (Blank).

6  (7.4) (Blank).

7  (8) Notwithstanding any provision in this Act to the 
8 contrary, an
organization licensee from a track located in 
9 a county with a population in
excess of 230,000 and that 
10 borders the Mississippi River and its affiliated
non-host 
11 licensees shall not be entitled to share in any retention 
12 generated on
racing, inter-track wagering, or simulcast 
13 wagering at any other Illinois
wagering facility.

14  (8.1) Notwithstanding any provisions in this Act to the 
15 contrary, if 2
organization licensees
are conducting 
16 standardbred race meetings concurrently
between the hours 
17 of 6:30 p.m. and 6:30 a.m., after payment of all applicable

18 State and local taxes and interstate commission fees, the 
19 remainder of the
amount retained from simulcast wagering 
20 otherwise attributable to the host
track and to host track 
21 purses shall be split daily between the 2
organization 
22 licensees and the purses at the tracks of the 2 
23 organization
licensees, respectively, based on each 
24 organization licensee's share
of the total live handle for 
25 that day,
provided that this provision shall not apply to 
26 any non-host licensee that
derives its license from a track 
 
 
10100SB0690ham002- 422 -LRB101 04451 SMS 61506 a


1 located in a county with a population in
excess of 230,000 
2 and that borders the Mississippi River.

3  (9) (Blank).

4  (10) (Blank).

5  (11) (Blank).

6  (12) The Board shall have authority to compel all host 
7 tracks to receive
the simulcast of any or all races 
8 conducted at the Springfield or DuQuoin State
fairgrounds 
9 and include all such races as part of their simulcast 
10 programs.

11  (13) Notwithstanding any other provision of this Act, 
12 in the event that
the total Illinois pari-mutuel handle on 
13 Illinois horse races at all wagering
facilities in any 
14 calendar year is less than 75% of the total Illinois

15 pari-mutuel handle on Illinois horse races at all such 
16 wagering facilities for
calendar year 1994, then each 
17 wagering facility that has an annual total
Illinois 
18 pari-mutuel handle on Illinois horse races that is less 
19 than 75% of
the total Illinois pari-mutuel handle on 
20 Illinois horse races at such wagering
facility for calendar 
21 year 1994, shall be permitted to receive, from any amount

22 otherwise
payable to the purse account at the race track 
23 with which the wagering facility
is affiliated in the 
24 succeeding calendar year, an amount equal to 2% of the

25 differential in total Illinois pari-mutuel handle on 
26 Illinois horse
races at the wagering facility between that 
 
 
10100SB0690ham002- 423 -LRB101 04451 SMS 61506 a


1 calendar year in question and 1994
provided, however, that 
2 a
wagering facility shall not be entitled to any such 
3 payment until the Board
certifies in writing to the 
4 wagering facility the amount to which the wagering
facility 
5 is entitled
and a schedule for payment of the amount to the 
6 wagering facility, based on:
(i) the racing dates awarded 
7 to the race track affiliated with the wagering
facility 
8 during the succeeding year; (ii) the sums available or 
9 anticipated to
be available in the purse account of the 
10 race track affiliated with the
wagering facility for purses 
11 during the succeeding year; and (iii) the need to
ensure 
12 reasonable purse levels during the payment period.
The 
13 Board's certification
shall be provided no later than 
14 January 31 of the succeeding year.
In the event a wagering 
15 facility entitled to a payment under this paragraph
(13) is 
16 affiliated with a race track that maintains purse accounts 
17 for both
standardbred and thoroughbred racing, the amount 
18 to be paid to the wagering
facility shall be divided 
19 between each purse account pro rata, based on the
amount of 
20 Illinois handle on Illinois standardbred and thoroughbred 
21 racing
respectively at the wagering facility during the 
22 previous calendar year.
Annually, the General Assembly 
23 shall appropriate sufficient funds from the
General 
24 Revenue Fund to the Department of Agriculture for payment 
25 into the
thoroughbred and standardbred horse racing purse 
26 accounts at
Illinois pari-mutuel tracks. The amount paid to 
 
 
10100SB0690ham002- 424 -LRB101 04451 SMS 61506 a


1 each purse account shall be
the amount certified by the 
2 Illinois Racing Board in January to be
transferred from 
3 each account to each eligible racing facility in
accordance 
4 with the provisions of this Section. Beginning in the 
5 calendar year in which an organization licensee that is 
6 eligible to receive payment under this paragraph (13) 
7 begins to receive funds from gaming pursuant to an 
8 organization gaming license issued under the Illinois 
9 Gambling Act, the amount of the payment due to all wagering 
10 facilities licensed under that organization licensee under 
11 this paragraph (13) shall be the amount certified by the 
12 Board in January of that year. An organization licensee and 
13 its related wagering facilities shall no longer be able to 
14 receive payments under this paragraph (13) beginning in the 
15 year subsequent to the first year in which the organization 
16 licensee begins to receive funds from gaming pursuant to an 
17 organization gaming license issued under the Illinois 
18 Gambling Act.

19 (h) The Board may approve and license the conduct of 
20inter-track wagering
and simulcast wagering by inter-track 
21wagering licensees and inter-track
wagering location licensees 
22subject to the following terms and conditions:

23  (1) Any person licensed to conduct a race meeting (i) 
24 at a track where
60 or more days of racing were conducted 
25 during the immediately preceding
calendar year or where 
26 over the 5 immediately preceding calendar years an
average 
 
 
10100SB0690ham002- 425 -LRB101 04451 SMS 61506 a


1 of 30 or more days of racing were conducted annually may be 
2 issued an
inter-track wagering license; (ii) at a track

3 located in a county that is bounded by the Mississippi 
4 River, which has a
population of less than 150,000 
5 according to the 1990 decennial census, and an
average of 
6 at least 60 days of racing per year between 1985 and 1993 
7 may be
issued an inter-track wagering license; or (iii) at 
8 a track awarded standardbred racing dates; or (iv) at a 
9 track
located in Madison
County that conducted at least 100 
10 days of live racing during the immediately
preceding

11 calendar year may be issued an inter-track wagering 
12 license, unless a lesser
schedule of
live racing is the 
13 result of (A) weather, unsafe track conditions, or other

14 acts of God; (B)
an agreement between the organization 
15 licensee and the associations
representing the
largest 
16 number of owners, trainers, jockeys, or standardbred 
17 drivers who race
horses at
that organization licensee's 
18 racing meeting; or (C) a finding by the Board of

19 extraordinary circumstances and that it was in the best 
20 interest of the public
and the sport to conduct fewer than 
21 100 days of live racing. Any such person
having operating 
22 control of the racing facility may receive
inter-track 
23 wagering
location licenses. An
eligible race track located 
24 in a county that has a population of more than
230,000 and 
25 that is bounded by the Mississippi River may establish up 
26 to 9
inter-track wagering locations, an eligible race track 
 
 
10100SB0690ham002- 426 -LRB101 04451 SMS 61506 a


1 located in Stickney Township in Cook County may establish 
2 up to 16 inter-track wagering locations, and an eligible 
3 race track located in Palatine Township in Cook County may 
4 establish up to 18 inter-track wagering locations. An 
5 eligible racetrack conducting standardbred racing may have 
6 up to 16 inter-track wagering locations.
An application for

7 said license shall be filed with the Board prior to such 
8 dates as may be
fixed by the Board. With an application for 
9 an inter-track
wagering
location license there shall be 
10 delivered to the Board a certified check or
bank draft 
11 payable to the order of the Board for an amount equal to 
12 $500.
The application shall be on forms prescribed and 
13 furnished by the Board. The
application shall comply with 
14 all other rules,
regulations and conditions imposed by the 
15 Board in connection therewith.

16  (2) The Board shall examine the applications with 
17 respect to their
conformity with this Act and the rules and 
18 regulations imposed by the
Board. If found to be in 
19 compliance with the Act and rules and regulations
of the 
20 Board, the Board may then issue a license to conduct 
21 inter-track
wagering and simulcast wagering to such 
22 applicant. All such applications
shall be acted upon by the 
23 Board at a meeting to be held on such date as may be
fixed 
24 by the Board.

25  (3) In granting licenses to conduct inter-track 
26 wagering and simulcast
wagering, the Board shall give due 
 
 
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1 consideration to
the best interests of the
public, of horse 
2 racing, and of maximizing revenue to the State.

3  (4) Prior to the issuance of a license to conduct 
4 inter-track wagering
and simulcast wagering,
the applicant 
5 shall file with the Board a bond payable to the State of 
6 Illinois
in the sum of $50,000, executed by the applicant 
7 and a surety company or
companies authorized to do business 
8 in this State, and conditioned upon
(i) the payment by the 
9 licensee of all taxes due under Section 27 or 27.1
and any 
10 other monies due and payable under this Act, and (ii)

11 distribution by the licensee, upon presentation of the 
12 winning ticket or
tickets, of all sums payable to the 
13 patrons of pari-mutuel pools.

14  (5) Each license to conduct inter-track wagering and 
15 simulcast
wagering shall specify the person
to whom it is 
16 issued, the dates on which such wagering is permitted, and

17 the track or location where the wagering is to be 
18 conducted.

19  (6) All wagering under such license is subject to this 
20 Act and to the
rules and regulations from time to time 
21 prescribed by the Board, and every
such license issued by 
22 the Board shall contain a recital to that effect.

23  (7) An inter-track wagering licensee or inter-track 
24 wagering location
licensee may accept wagers at the track 
25 or location
where it is licensed, or as otherwise provided 
26 under this Act.

 
 
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1  (8) Inter-track wagering or simulcast wagering shall 
2 not be
conducted
at any track less than 4 5 miles from a 
3 track at which a racing meeting is in
progress.

4  (8.1) Inter-track wagering location
licensees who 
5 derive their licenses from a particular organization 
6 licensee
shall conduct inter-track wagering and simulcast 
7 wagering only at locations that
are within 160 miles of 
8 that race track
where
the particular organization licensee 
9 is licensed to conduct racing. However, inter-track 
10 wagering and simulcast wagering
shall not
be conducted by 
11 those licensees at any location within 5 miles of any race

12 track at which a
horse race meeting has been licensed in 
13 the current year, unless the person
having operating 
14 control of such race track has given its written consent
to 
15 such inter-track wagering location licensees,
which 
16 consent
must be filed with the Board at or prior to the 
17 time application is made. In the case of any inter-track 
18 wagering location licensee initially licensed after 
19 December 31, 2013, inter-track wagering and simulcast 
20 wagering shall not be conducted by those inter-track 
21 wagering location licensees that are located outside the 
22 City of Chicago at any location within 8 miles of any race 
23 track at which a horse race meeting has been licensed in 
24 the current year, unless the person having operating 
25 control of such race track has given its written consent to 
26 such inter-track wagering location licensees, which 
 
 
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1 consent must be filed with the Board at or prior to the 
2 time application is made. 

3  (8.2) Inter-track wagering or simulcast wagering shall 
4 not be
conducted by an inter-track
wagering location 
5 licensee at any location within 500 feet of an
existing

6 church, an or existing elementary or secondary public 
7 school, or an existing elementary or secondary private 
8 school registered with or recognized by the State Board of 
9 Education school, nor within 500 feet of the residences
of 
10 more than 50 registered voters without
receiving written 
11 permission from a majority of the registered
voters at such 
12 residences.
Such written permission statements shall be 
13 filed with the Board. The
distance of 500 feet shall be 
14 measured to the nearest part of any
building
used for 
15 worship services, education programs, residential 
16 purposes, or
conducting inter-track wagering by an 
17 inter-track wagering location
licensee, and not to 
18 property boundaries. However, inter-track wagering or

19 simulcast wagering may be conducted at a site within 500 
20 feet of
a church, school or residences
of 50 or more 
21 registered voters if such church, school
or residences have 
22 been erected
or established, or such voters have been 
23 registered, after
the Board issues
the original 
24 inter-track wagering location license at the site in 
25 question.
Inter-track wagering location licensees may 
26 conduct inter-track wagering
and simulcast wagering only 
 
 
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1 in areas that are zoned for
commercial or manufacturing 
2 purposes or
in areas for which a special use has been 
3 approved by the local zoning
authority. However, no license 
4 to conduct inter-track wagering and simulcast
wagering 
5 shall be
granted by the Board with respect to any 
6 inter-track wagering location
within the jurisdiction of 
7 any local zoning authority which has, by
ordinance or by 
8 resolution, prohibited the establishment of an inter-track

9 wagering location within its jurisdiction. However, 
10 inter-track wagering
and simulcast wagering may be 
11 conducted at a site if such ordinance or
resolution is 
12 enacted after
the Board licenses the original inter-track 
13 wagering location
licensee for the site in question.

14  (9) (Blank).

15  (10) An inter-track wagering licensee or an 
16 inter-track wagering
location licensee may retain, subject 
17 to the
payment of the privilege taxes and the purses, an 
18 amount not to
exceed 17% of all money wagered. Each program 
19 of racing conducted by
each inter-track wagering licensee 
20 or inter-track wagering location
licensee shall be 
21 considered a separate racing day for the purpose of

22 determining the daily handle and computing the privilege 
23 tax or pari-mutuel
tax on such daily
handle as provided in 
24 Section 27.

25  (10.1) Except as provided in subsection (g) of Section 
26 27 of this Act,
inter-track wagering location licensees 
 
 
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1 shall pay 1% of the
pari-mutuel handle at each location to 
2 the municipality in which such
location is situated and 1% 
3 of the pari-mutuel handle at each location to
the county in 
4 which such location is situated. In the event that an

5 inter-track wagering location licensee is situated in an 
6 unincorporated
area of a county, such licensee shall pay 2% 
7 of the pari-mutuel handle from
such location to such 
8 county.

9  (10.2) Notwithstanding any other provision of this 
10 Act, with respect to inter-track
wagering at a race track 
11 located in a
county that has a population of
more than 
12 230,000 and that is bounded by the Mississippi River ("the 
13 first race
track"), or at a facility operated by an 
14 inter-track wagering licensee or
inter-track wagering 
15 location licensee that derives its license from the

16 organization licensee that operates the first race track, 
17 on races conducted at
the first race track or on races 
18 conducted at another Illinois race track
and 
19 simultaneously televised to the first race track or to a 
20 facility operated
by an inter-track wagering licensee or 
21 inter-track wagering location licensee
that derives its 
22 license from the organization licensee that operates the 
23 first
race track, those moneys shall be allocated as 
24 follows:

25   (A) That portion of all moneys wagered on 
26 standardbred racing that is
required under this Act to 
 
 
10100SB0690ham002- 432 -LRB101 04451 SMS 61506 a


1 be paid to purses shall be paid to purses for

2 standardbred races.

3   (B) That portion of all moneys wagered on 
4 thoroughbred racing
that is required under this Act to 
5 be paid to purses shall be paid to purses
for 
6 thoroughbred races.

7  (11) (A) After payment of the privilege or pari-mutuel 
8 tax, any other
applicable
taxes, and
the costs and expenses 
9 in connection with the gathering, transmission, and

10 dissemination of all data necessary to the conduct of 
11 inter-track wagering,
the remainder of the monies retained 
12 under either Section 26 or Section 26.2
of this Act by the 
13 inter-track wagering licensee on inter-track wagering

14 shall be allocated with 50% to be split between the
2 
15 participating licensees and 50% to purses, except
that an 
16 inter-track wagering licensee that derives its
license 
17 from a track located in a county with a population in 
18 excess of 230,000
and that borders the Mississippi River 
19 shall not divide any remaining
retention with the Illinois 
20 organization licensee that provides the race or
races, and 
21 an inter-track wagering licensee that accepts wagers on 
22 races
conducted by an organization licensee that conducts a 
23 race meet in a county
with a population in excess of 
24 230,000 and that borders the Mississippi River
shall not 
25 divide any remaining retention with that organization 
26 licensee.

 
 
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1  (B) From the
sums permitted to be retained pursuant to 
2 this Act each inter-track wagering
location licensee shall 
3 pay (i) the privilege or pari-mutuel tax to the
State; (ii) 
4 4.75% of the
pari-mutuel handle on inter-track wagering at 
5 such location on
races as purses, except that
an 
6 inter-track wagering location licensee that derives its 
7 license from a
track located in a county with a population 
8 in excess of 230,000 and that
borders the Mississippi River 
9 shall retain all purse moneys for its own purse
account 
10 consistent with distribution set forth in this subsection 
11 (h), and inter-track
wagering location licensees that 
12 accept wagers on races
conducted
by an organization 
13 licensee located in a county with a population in excess of

14 230,000 and that borders the Mississippi River shall 
15 distribute all purse
moneys to purses at the operating host 
16 track; (iii) until January 1, 2000,
except as
provided in

17 subsection (g) of Section 27 of this Act, 1% of the

18 pari-mutuel handle wagered on inter-track wagering and 
19 simulcast wagering at
each inter-track wagering
location 
20 licensee facility to the Horse Racing Tax Allocation Fund, 
21 provided
that, to the extent the total amount collected and 
22 distributed to the Horse
Racing Tax Allocation Fund under 
23 this subsection (h) during any calendar year
exceeds the 
24 amount collected and distributed to the Horse Racing Tax 
25 Allocation
Fund during calendar year 1994, that excess 
26 amount shall be redistributed (I)
to all inter-track 
 
 
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1 wagering location licensees, based on each licensee's pro 
2 rata
pro-rata share of the total handle from inter-track 
3 wagering and simulcast
wagering for all inter-track 
4 wagering location licensees during the calendar
year in 
5 which this provision is applicable; then (II) the amounts 
6 redistributed
to each inter-track wagering location 
7 licensee as described in subpart (I)
shall be further 
8 redistributed as provided in subparagraph (B) of paragraph 
9 (5)
of subsection (g) of this Section 26 provided first, 
10 that the shares of those
amounts, which are to be 
11 redistributed to the host track or to purses at the
host 
12 track under subparagraph (B) of paragraph (5) of subsection 
13 (g) of this
Section 26 shall be
redistributed based on each 
14 host track's pro rata share of the total
inter-track

15 wagering and simulcast wagering handle at all host tracks 
16 during the calendar
year in question, and second, that any 
17 amounts redistributed as described in
part (I) to an 
18 inter-track wagering location licensee that accepts
wagers 
19 on races conducted by an organization licensee that 
20 conducts a race meet
in a county with a population in 
21 excess of 230,000 and that borders the
Mississippi River 
22 shall be further redistributed, effective January 1, 2017, 
23 as provided in paragraph (7) of subsection (g) of this 
24 Section 26, with the
portion of that
further redistribution 
25 allocated to purses at that organization licensee to be

26 divided between standardbred purses and thoroughbred 
 
 
10100SB0690ham002- 435 -LRB101 04451 SMS 61506 a


1 purses based on the
amounts otherwise allocated to purses 
2 at that organization licensee during the
calendar year in 
3 question; and (iv) 8% of the pari-mutuel handle on

4 inter-track wagering wagered at
such location to satisfy 
5 all costs and expenses of conducting its wagering. The

6 remainder of the monies retained by the inter-track 
7 wagering location licensee
shall be allocated 40% to the 
8 location licensee and 60% to the organization
licensee 
9 which provides the Illinois races to the location, except 
10 that an inter-track
wagering location
licensee that 
11 derives its license from a track located in a county with a

12 population in excess of 230,000 and that borders the 
13 Mississippi River shall
not divide any remaining retention 
14 with the organization licensee that provides
the race or 
15 races and an inter-track wagering location licensee that 
16 accepts
wagers on races conducted by an organization 
17 licensee that conducts a race meet
in a county with a 
18 population in excess of 230,000 and that borders the

19 Mississippi River shall not divide any remaining retention 
20 with the
organization licensee.
Notwithstanding the 
21 provisions of clauses (ii) and (iv) of this
paragraph, in 
22 the case of the additional inter-track wagering location 
23 licenses
authorized under paragraph (1) of this subsection 
24 (h) by Public Act 87-110, those licensees shall pay the 
25 following amounts as purses:
during the first 12 months the 
26 licensee is in operation, 5.25% of
the
pari-mutuel handle 
 
 
10100SB0690ham002- 436 -LRB101 04451 SMS 61506 a


1 wagered at the location on races; during the second 12

2 months, 5.25%; during the third 12 months, 5.75%;
during

3 the fourth 12 months,
6.25%; and during the fifth 12 months 
4 and thereafter, 6.75%. The
following amounts shall be 
5 retained by the licensee to satisfy all costs
and expenses 
6 of conducting its wagering: during the first 12 months the

7 licensee is in operation, 8.25% of the pari-mutuel handle 
8 wagered
at the
location; during the second 12 months, 
9 8.25%; during the third 12
months, 7.75%;
during the fourth 
10 12 months, 7.25%; and during the fifth 12 months
and

11 thereafter, 6.75%.
For additional inter-track wagering 
12 location licensees authorized under Public Act 89-16, 
13 purses for the first 12 months the licensee is in operation 
14 shall
be 5.75% of the pari-mutuel wagered
at the location, 
15 purses for the second 12 months the licensee is in 
16 operation
shall be 6.25%, and purses
thereafter shall be 
17 6.75%. For additional inter-track location
licensees

18 authorized under Public Act 89-16, the licensee shall be 
19 allowed to retain to satisfy
all costs and expenses: 7.75% 
20 of the pari-mutuel handle wagered at
the location
during 
21 its first 12 months of operation, 7.25% during its second

22 12
months of
operation, and 6.75% thereafter.

23  (C) There is hereby created the Horse Racing Tax 
24 Allocation Fund
which shall remain in existence until 
25 December 31, 1999. Moneys
remaining in the Fund after 
26 December 31, 1999
shall be paid into the
General Revenue 
 
 
10100SB0690ham002- 437 -LRB101 04451 SMS 61506 a


1 Fund. Until January 1, 2000,
all monies paid into the Horse 
2 Racing Tax Allocation Fund pursuant to this
paragraph (11) 
3 by inter-track wagering location licensees located in park

4 districts of 500,000 population or less, or in a 
5 municipality that is not
included within any park district 
6 but is included within a conservation
district and is the 
7 county seat of a county that (i) is contiguous to the state

8 of Indiana and (ii) has a 1990 population of 88,257 
9 according to the United
States Bureau of the Census, and 
10 operating on May 1, 1994 shall be
allocated by 
11 appropriation as follows:

12   Two-sevenths to the Department of Agriculture. 
13 Fifty percent of
this two-sevenths shall be used to 
14 promote the Illinois horse racing and
breeding 
15 industry, and shall be distributed by the Department of 
16 Agriculture
upon the advice of a 9-member committee 
17 appointed by the Governor consisting of
the following 
18 members: the Director of Agriculture, who shall serve 
19 as
chairman; 2 representatives of organization 
20 licensees conducting thoroughbred
race meetings in 
21 this State, recommended by those licensees; 2 
22 representatives
of organization licensees conducting 
23 standardbred race meetings in this State,
recommended 
24 by those licensees; a representative of the Illinois

25 Thoroughbred Breeders and Owners Foundation, 
26 recommended by that
Foundation; a representative of 
 
 
10100SB0690ham002- 438 -LRB101 04451 SMS 61506 a


1 the Illinois Standardbred Owners and
Breeders 
2 Association, recommended
by that Association; a 
3 representative of
the Horsemen's Benevolent and 
4 Protective Association or any successor
organization 
5 thereto established in Illinois comprised of the 
6 largest number of
owners and trainers, recommended by 
7 that
Association or that successor organization; and a

8 representative of the Illinois Harness Horsemen's

9 Association, recommended by that Association. 
10 Committee members shall
serve for terms of 2 years, 
11 commencing January 1 of each even-numbered
year. If a 
12 representative of any of the above-named entities has 
13 not been
recommended by January 1 of any even-numbered 
14 year, the Governor shall
appoint a committee member to 
15 fill that position. Committee members shall
receive no 
16 compensation for their services as members but shall be

17 reimbursed for all actual and necessary expenses and 
18 disbursements incurred
in the performance of their 
19 official duties. The remaining 50% of this

20 two-sevenths shall be distributed to county fairs for 
21 premiums and
rehabilitation as set forth in the 
22 Agricultural Fair Act;

23   Four-sevenths to park districts or municipalities 
24 that do not have a
park district of 500,000 population 
25 or less for museum purposes (if an
inter-track wagering 
26 location licensee is located in such a park district) 
 
 
10100SB0690ham002- 439 -LRB101 04451 SMS 61506 a


1 or
to conservation districts for museum purposes (if an 
2 inter-track wagering
location licensee is located in a 
3 municipality that is not included within any
park 
4 district but is included within a conservation 
5 district and is the county
seat of a county that (i) is 
6 contiguous to the state of Indiana and (ii) has a
1990 
7 population of 88,257 according to the United States 
8 Bureau of the Census,
except that if the conservation 
9 district does not maintain a museum, the monies
shall 
10 be allocated equally between the county and the 
11 municipality in which the
inter-track wagering 
12 location licensee is located for general purposes) or 
13 to a
municipal recreation board for park purposes (if 
14 an inter-track wagering
location licensee is located 
15 in a municipality that is not included within any
park 
16 district and park maintenance is the function of the 
17 municipal recreation
board and the municipality has a 
18 1990 population of 9,302 according to the
United States 
19 Bureau of the Census); provided that the monies are 
20 distributed
to each park district or conservation 
21 district or municipality that does not
have a park 
22 district in an amount equal to four-sevenths of the 
23 amount
collected by each inter-track wagering location 
24 licensee within the park
district or conservation 
25 district or municipality for the Fund. Monies that
were 
26 paid into the Horse Racing Tax Allocation Fund before 
 
 
10100SB0690ham002- 440 -LRB101 04451 SMS 61506 a


1 August 9, 1991 (the effective date
of Public Act 
2 87-110) by an inter-track wagering location licensee

3 located in a municipality that is not included within 
4 any park district but is
included within a conservation 
5 district as provided in this paragraph shall, as
soon 
6 as practicable after August 9, 1991 (the effective date 
7 of Public Act 87-110), be
allocated and paid to that 
8 conservation district as provided in this paragraph.

9 Any park district or municipality not maintaining a 
10 museum may deposit the
monies in the corporate fund of 
11 the park district or municipality where the

12 inter-track wagering location is located, to be used 
13 for general purposes;
and

14   One-seventh to the Agricultural Premium Fund to be 
15 used for distribution
to agricultural home economics 
16 extension councils in accordance with "An
Act in 
17 relation to additional support and finances for the 
18 Agricultural and
Home Economic Extension Councils in 
19 the several counties of this State and
making an 
20 appropriation therefor", approved July 24, 1967.

21  Until January 1, 2000, all other
monies paid into the 
22 Horse Racing Tax
Allocation Fund pursuant to
this paragraph 
23 (11) shall be allocated by appropriation as follows:

24   Two-sevenths to the Department of Agriculture. 
25 Fifty percent of this
two-sevenths shall be used to 
26 promote the Illinois horse racing and breeding

 
 
10100SB0690ham002- 441 -LRB101 04451 SMS 61506 a


1 industry, and shall be distributed by the Department of 
2 Agriculture upon the
advice of a 9-member committee 
3 appointed by the Governor consisting of the
following 
4 members: the Director of Agriculture, who shall serve 
5 as chairman; 2
representatives of organization 
6 licensees conducting thoroughbred race meetings
in 
7 this State, recommended by those licensees; 2 
8 representatives of
organization licensees conducting 
9 standardbred race meetings in this State,
recommended 
10 by those licensees; a representative of the Illinois 
11 Thoroughbred
Breeders and Owners Foundation, 
12 recommended by that Foundation; a
representative of 
13 the Illinois Standardbred Owners and Breeders 
14 Association,
recommended by that Association; a 
15 representative of the Horsemen's Benevolent
and 
16 Protective Association or any successor organization 
17 thereto established
in Illinois comprised of the 
18 largest number of owners and trainers,
recommended by 
19 that Association or that successor organization; and a

20 representative of the Illinois Harness Horsemen's 
21 Association, recommended by
that Association. 
22 Committee members shall serve for terms of 2 years,

23 commencing January 1 of each even-numbered year. If a 
24 representative of any of
the above-named entities has 
25 not been recommended by January 1 of any
even-numbered 
26 year, the Governor shall appoint a committee member to 
 
 
10100SB0690ham002- 442 -LRB101 04451 SMS 61506 a


1 fill that
position. Committee members shall receive no 
2 compensation for their services
as members but shall be 
3 reimbursed for all actual and necessary expenses and

4 disbursements incurred in the performance of their 
5 official duties. The
remaining 50% of this 
6 two-sevenths shall be distributed to county fairs for

7 premiums and rehabilitation as set forth in the 
8 Agricultural Fair Act;

9   Four-sevenths to museums and aquariums located in 
10 park districts of over
500,000 population; provided 
11 that the monies are distributed in accordance with
the 
12 previous year's distribution of the maintenance tax 
13 for such museums and
aquariums as provided in Section 2 
14 of the Park District Aquarium and Museum
Act; and

15   One-seventh to the Agricultural Premium Fund to be 
16 used for distribution
to agricultural home economics 
17 extension councils in accordance with "An Act
in 
18 relation to additional support and finances for the 
19 Agricultural and
Home Economic Extension Councils in 
20 the several counties of this State and
making an 
21 appropriation therefor", approved July 24, 1967.
This 
22 subparagraph (C) shall be inoperative and of no force 
23 and effect on and
after January 1, 2000.

24   (D) Except as provided in paragraph (11) of this 
25 subsection (h),
with respect to purse allocation from 
26 inter-track wagering, the monies so
retained shall be 
 
 
10100SB0690ham002- 443 -LRB101 04451 SMS 61506 a


1 divided as follows:

2    (i) If the inter-track wagering licensee, 
3 except an inter-track
wagering licensee that 
4 derives its license from an organization
licensee 
5 located in a county with a population in excess of 
6 230,000 and bounded
by the Mississippi River, is 
7 not conducting its own
race meeting during the same 
8 dates, then the entire purse allocation shall be
to 
9 purses at the track where the races wagered on are 
10 being conducted.

11    (ii) If the inter-track wagering licensee, 
12 except an inter-track
wagering licensee that 
13 derives its license from an organization
licensee 
14 located in a county with a population in excess of 
15 230,000 and bounded
by the Mississippi River, is 
16 also
conducting its own
race meeting during the 
17 same dates, then the purse allocation shall be as

18 follows: 50% to purses at the track where the races 
19 wagered on are
being conducted; 50% to purses at 
20 the track where the inter-track
wagering licensee 
21 is accepting such wagers.

22    (iii) If the inter-track wagering is being 
23 conducted by an inter-track
wagering location 
24 licensee, except an inter-track wagering location 
25 licensee
that derives its license from an 
26 organization licensee located in a
county with a 
 
 
10100SB0690ham002- 444 -LRB101 04451 SMS 61506 a


1 population in excess of 230,000 and bounded by the 
2 Mississippi
River, the entire purse allocation for 
3 Illinois races shall
be to purses at the track 
4 where the race meeting being wagered on is being

5 held.

6  (12) The Board shall have all powers necessary and 
7 proper to fully
supervise and control the conduct of

8 inter-track wagering and simulcast
wagering by inter-track 
9 wagering licensees and inter-track wagering location

10 licensees, including, but not
limited to the following:

11   (A) The Board is vested with power to promulgate 
12 reasonable rules and
regulations for the purpose of 
13 administering the
conduct of this
wagering and to 
14 prescribe reasonable rules, regulations and conditions 
15 under
which such wagering shall be held and conducted. 
16 Such rules and regulations
are to provide for the 
17 prevention of practices detrimental to the public

18 interest and for
the best interests of said wagering 
19 and to impose penalties
for violations thereof.

20   (B) The Board, and any person or persons to whom it 
21 delegates this
power, is vested with the power to enter 
22 the
facilities of any licensee to determine whether 
23 there has been
compliance with the provisions of this 
24 Act and the rules and regulations
relating to the 
25 conduct of such wagering.

26   (C) The Board, and any person or persons to whom it 
 
 
10100SB0690ham002- 445 -LRB101 04451 SMS 61506 a


1 delegates this
power, may eject or exclude from any 
2 licensee's facilities, any person whose
conduct or 
3 reputation
is such that his presence on such premises 
4 may, in the opinion of the Board,
call into the 
5 question the honesty and integrity of, or interfere 
6 with the
orderly conduct of such wagering; provided, 
7 however, that no person shall
be excluded or ejected 
8 from such premises solely on the grounds of race,

9 color, creed, national origin, ancestry, or sex.

10   (D) (Blank).

11   (E) The Board is vested with the power to appoint 
12 delegates to execute
any of the powers granted to it 
13 under this Section for the purpose of
administering 
14 this wagering and any
rules and
regulations

15 promulgated in accordance with this Act.

16   (F) The Board shall name and appoint a State 
17 director of this wagering
who shall be a representative 
18 of the Board and whose
duty it shall
be to supervise 
19 the conduct of inter-track wagering as may be provided 
20 for
by the rules and regulations of the Board; such 
21 rules and regulation shall
specify the method of 
22 appointment and the Director's powers, authority and

23 duties.

24   (G) The Board is vested with the power to impose 
25 civil penalties of up
to $5,000 against individuals and 
26 up to $10,000 against
licensees for each violation of 
 
 
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1 any provision of
this Act relating to the conduct of 
2 this wagering, any
rules adopted
by the Board, any 
3 order of the Board or any other action which in the 
4 Board's
discretion, is a detriment or impediment to 
5 such wagering.

6  (13) The Department of Agriculture may enter into 
7 agreements with
licensees authorizing such licensees to 
8 conduct inter-track
wagering on races to be held at the 
9 licensed race meetings conducted by the
Department of 
10 Agriculture. Such
agreement shall specify the races of the 
11 Department of Agriculture's
licensed race meeting upon 
12 which the licensees will conduct wagering. In the
event 
13 that a licensee
conducts inter-track pari-mutuel wagering 
14 on races from the Illinois State Fair
or DuQuoin State Fair 
15 which are in addition to the licensee's previously
approved 
16 racing program, those races shall be considered a separate 
17 racing day
for the
purpose of determining the daily handle 
18 and computing the privilege or
pari-mutuel tax on
that 
19 daily handle as provided in Sections 27
and 27.1. Such

20 agreements shall be approved by the Board before such 
21 wagering may be
conducted. In determining whether to grant 
22 approval, the Board shall give
due consideration to the 
23 best interests of the public and of horse racing.
The 
24 provisions of paragraphs (1), (8), (8.1), and (8.2) of

25 subsection (h) of this
Section which are not specified in 
26 this paragraph (13) shall not apply to
licensed race 
 
 
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1 meetings conducted by the Department of Agriculture at the

2 Illinois State Fair in Sangamon County or the DuQuoin State 
3 Fair in Perry
County, or to any wagering conducted on
those 
4 race meetings.
5  (14) An inter-track wagering location license 
6 authorized by the Board in 2016 that is owned and operated 
7 by a race track in Rock Island County shall be transferred 
8 to a commonly owned race track in Cook County on August 12, 
9 2016 (the effective date of Public Act 99-757). The 
10 licensee shall retain its status in relation to purse 
11 distribution under paragraph (11) of this subsection (h) 
12 following the transfer to the new entity. The pari-mutuel 
13 tax credit under Section 32.1 shall not be applied toward 
14 any pari-mutuel tax obligation of the inter-track wagering 
15 location licensee of the license that is transferred under 
16 this paragraph (14).

17 (i) Notwithstanding the other provisions of this Act, the 
18conduct of
wagering at wagering facilities is authorized on all 
19days, except as limited by
subsection (b) of Section 19 of this 
20Act.

21(Source: P.A. 99-756, eff. 8-12-16; 99-757, eff. 8-12-16; 
22100-201, eff. 8-18-17; 100-627, eff. 7-20-18; 100-1152, eff. 
2312-14-18; revised 1-13-19.)


24 (230 ILCS 5/26.8)
25 Sec. 26.8. Beginning on February 1, 2014 and through 
 
 
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1December 31, 2020, each wagering licensee may impose a 
2surcharge of up to 0.5% on winning wagers and winnings from 
3wagers. The surcharge shall be deducted from winnings prior to 
4payout. All amounts collected from the imposition of this 
5surcharge shall be evenly distributed to the organization 
6licensee and the purse account of the organization licensee 
7with which the licensee is affiliated. The amounts distributed 
8under this Section shall be in addition to the amounts paid 
9pursuant to paragraph (10) of subsection (h) of Section 26, 
10Section 26.3, Section 26.4, Section 26.5, and Section 26.7.

11(Source: P.A. 99-756, eff. 8-12-16; 100-627, eff. 7-20-18.)

12 (230 ILCS 5/26.9)
13 Sec. 26.9. Beginning on February 1, 2014 and through 
14December 31, 2020, in addition to the surcharge imposed in 
15Sections 26.3, 26.4, 26.5, 26.7, and 26.8 of this Act, each 
16licensee shall impose a surcharge of 0.2% on winning wagers and 
17winnings from wagers. The surcharge shall be deducted from 
18winnings prior to payout. All amounts collected from the 
19surcharges imposed under this Section shall be remitted to the 
20Board. From amounts collected under this Section, the Board 
21shall deposit an amount not to exceed $100,000 annually into 
22the Quarter Horse Purse Fund and all remaining amounts into the 
23Horse Racing Fund.

24(Source: P.A. 99-756, eff. 8-12-16; 100-627, eff. 7-20-18.)

 
 
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1 (230 ILCS 5/27) (from Ch. 8, par. 37-27)
2 Sec. 27. (a) In addition to the organization license fee 
3provided
by this Act, until January 1, 2000, a
graduated 
4privilege tax is hereby
imposed for conducting
the pari-mutuel 
5system of wagering permitted under this
Act. Until January 1, 
62000, except as provided in subsection (g) of
Section 27 of 
7this Act, all of
the breakage of each racing day held by any 
8licensee in the State shall be paid
to the State.
Until January 
91, 2000, such daily graduated privilege tax shall be paid by

10the
licensee from the amount permitted to be retained under 
11this Act.
Until January 1, 2000, each day's
graduated privilege 
12tax, breakage, and Horse Racing Tax Allocation
funds shall be 
13remitted to the Department of Revenue within 48 hours after the

14close of the racing day upon which it is assessed or within 
15such other time as
the Board prescribes. The privilege tax 
16hereby imposed, until January
1, 2000, shall be a flat tax at

17the rate of 2% of the daily pari-mutuel handle except as 
18provided in Section
27.1.
19 In addition, every organization licensee, except as

20provided in Section 27.1 of this Act, which conducts multiple

21wagering shall pay, until January 1, 2000,
as a privilege tax 
22on multiple
wagers an amount
equal to 1.25% of all moneys 
23wagered each day on such multiple wagers,
plus an additional 
24amount equal to 3.5% of the amount wagered each day on any

25other multiple wager which involves a single
betting interest 
26on 3 or more horses. The licensee shall remit the amount of

 
 
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1such taxes to the Department of Revenue within 48 hours after 
2the close of
the racing day on which it is assessed or within 
3such other time as the Board
prescribes.
4 This subsection (a) shall be inoperative and of no force 
5and effect on and
after January 1, 2000.
6 (a-5) Beginning on January 1, 2000, a
flat
pari-mutuel tax 
7at the rate of 1.5% of
the daily
pari-mutuel handle is imposed 
8at all pari-mutuel wagering facilities and on advance deposit 
9wagering from a location other than a wagering facility, except 
10as otherwise provided for in this subsection (a-5). In addition 
11to the pari-mutuel tax imposed on advance deposit wagering 
12pursuant to this subsection (a-5), beginning on August 24, 2012 
13(the effective date of Public Act 97-1060) and through December 
1431, 2020, an additional pari-mutuel tax at the rate of 0.25% 
15shall be imposed on advance deposit wagering. Until August 25, 
162012, the additional 0.25% pari-mutuel tax imposed on advance 
17deposit wagering by Public Act 96-972 shall be deposited into 
18the Quarter Horse Purse Fund, which shall be created as a 
19non-appropriated trust fund administered by the Board for 
20grants to thoroughbred organization licensees for payment of 
21purses for quarter horse races conducted by the organization 
22licensee. Beginning on August 26, 2012, the additional 0.25% 
23pari-mutuel tax imposed on advance deposit wagering shall be 
24deposited into the Standardbred Purse Fund, which shall be 
25created as a non-appropriated trust fund administered by the 
26Board, for grants to the standardbred organization licensees 
 
 
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1for payment of purses for standardbred horse races conducted by 
2the organization licensee. Thoroughbred organization licensees 
3may petition the Board to conduct quarter horse racing and 
4receive purse grants from the Quarter Horse Purse Fund. The 
5Board shall have complete discretion in distributing the 
6Quarter Horse Purse Fund to the petitioning organization 
7licensees. Beginning on July 26, 2010 (the effective date of 
8Public Act 96-1287), a pari-mutuel tax at the rate of 0.75% of 
9the daily pari-mutuel handle is imposed at a pari-mutuel 
10facility whose license is derived from a track located in a 
11county that borders the Mississippi River and conducted live 
12racing in the previous year. The pari-mutuel tax imposed by 
13this subsection (a-5)
shall be remitted to the Department of

14Revenue within 48 hours after the close of the racing day upon 
15which it is
assessed or within such other time as the Board 
16prescribes.
17 (a-10) Beginning on the date when an organization licensee 
18begins conducting gaming pursuant to an organization gaming 
19license, the following pari-mutuel tax is imposed upon an 
20organization licensee on Illinois races at the licensee's 
21racetrack: 
22  1.5% of the pari-mutuel handle at or below the average 
23 daily pari-mutuel handle for 2011. 
24  2% of the pari-mutuel handle above the average daily 
25 pari-mutuel handle for 2011 up to 125% of the average daily 
26 pari-mutuel handle for 2011. 
 
 
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1  2.5% of the pari-mutuel handle 125% or more above the 
2 average daily pari-mutuel handle for 2011 up to 150% of the 
3 average daily pari-mutuel handle for 2011. 
4  3% of the pari-mutuel handle 150% or more above the 
5 average daily pari-mutuel handle for 2011 up to 175% of the 
6 average daily pari-mutuel handle for 2011. 
7  3.5% of the pari-mutuel handle 175% or more above the 
8 average daily pari-mutuel handle for 2011. 
9 The pari-mutuel tax imposed by this subsection (a-10) shall 
10be remitted to the Board within 48 hours after the close of the 
11racing day upon which it is assessed or within such other time 
12as the Board prescribes. 
13 (b) On or before December 31, 1999, in
the event that any 
14organization
licensee conducts
2 separate programs
of races on 
15any day, each such program shall be considered a separate

16racing day for purposes of determining the daily handle and 
17computing
the privilege tax on such daily handle as provided in 
18subsection (a) of
this Section.
19 (c) Licensees shall at all times keep accurate
books
and 
20records of all monies wagered on each day of a race meeting and 
21of
the taxes paid to the Department of Revenue under the 
22provisions of this
Section. The Board or its duly authorized 
23representative or
representatives shall at all reasonable 
24times have access to such
records for the purpose of examining 
25and checking the same and
ascertaining whether the proper 
26amount of taxes is being paid as
provided. The Board shall 
 
 
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1require verified reports and a statement of
the total of all 
2monies wagered daily at each wagering facility upon which
the 
3taxes are assessed and may prescribe forms upon which such 
4reports
and statement shall be made.
5 (d) Before a license is issued or re-issued, the licensee 
6shall post a bond in the sum of $500,000 to the State of 
7Illinois. The bond shall be used to guarantee that the licensee 
8faithfully makes the payments, keeps the books and records and 
9makes reports, and conducts games of chance in conformity with 
10this Act and the rules adopted by the Board. The bond shall not 
11be canceled by a surety on less than 30 days' notice in writing 
12to the Board. If a bond is canceled and the licensee fails to 
13file a new bond with the Board in the required amount on or 
14before the effective date of cancellation, the licensee's 
15license shall be revoked. The total and aggregate liability of 
16the surety on the bond is limited to the amount specified in 
17the bond. Any licensee failing or refusing to pay the amount
of 
18any tax due under this Section shall be guilty of a business 
19offense
and upon conviction shall be fined not more than $5,000 
20in addition to
the amount found due as tax under this Section. 
21Each day's violation
shall constitute a separate offense. All 
22fines paid into Court by a licensee hereunder shall be 
23transmitted and paid over by
the Clerk of the Court to the 
24Board.
25 (e) No other license fee, privilege tax, excise tax, or

26racing fee, except as provided in this Act, shall be assessed 
 
 
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1or
collected from any such licensee by the State.
2 (f) No other license fee, privilege tax, excise tax or 
3racing fee shall be
assessed or collected from any such 
4licensee by units of local government
except as provided in 
5paragraph 10.1 of subsection (h) and subsection (f) of
Section 
626 of this Act. However, any municipality that has a Board 
7licensed
horse race meeting at a race track wholly within its 
8corporate boundaries or a
township that has a Board licensed 
9horse race meeting at a race track wholly
within the 
10unincorporated area of the township may charge a local

11amusement tax not to exceed 10¢ per admission to such horse 
12race meeting
by the enactment of an ordinance. However, any 
13municipality or county
that has a Board licensed inter-track 
14wagering location facility wholly
within its corporate 
15boundaries may each impose an admission fee not
to exceed $1.00 
16per admission to such inter-track wagering location facility,

17so that a total of not more than $2.00 per admission may be 
18imposed.
Except as provided in subparagraph (g) of Section 27 
19of this Act, the
inter-track wagering location licensee shall 
20collect any and all such fees
and within 48 hours remit the 
21fees to the Board as the Board prescribes, which shall, 
22pursuant to
rule, cause the fees to be distributed to the 
23county or municipality.
24 (g) Notwithstanding any provision in this Act to the 
25contrary, if in any
calendar year the total taxes and fees from 
26wagering on live racing and from
inter-track wagering required 
 
 
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1to be collected from
licensees and distributed under this Act 
2to all State and local governmental
authorities exceeds the 
3amount of such taxes and fees distributed to each State
and 
4local governmental authority to which each State and local 
5governmental
authority was entitled under this Act for calendar 
6year 1994, then the first
$11 million of that excess amount 
7shall be allocated at the earliest possible
date for 
8distribution as purse money for the succeeding calendar year.

9Upon reaching the 1994 level, and until the excess amount of 
10taxes and fees
exceeds $11 million, the Board shall direct all 
11licensees to cease paying the
subject taxes and fees and the 
12Board shall direct all licensees to allocate any such excess 
13amount for purses as
follows:
14  (i) the excess amount shall be initially divided 
15 between thoroughbred and
standardbred purses based on the 
16 thoroughbred's and standardbred's respective
percentages 
17 of total Illinois live wagering in calendar year 1994;
18  (ii) each thoroughbred and standardbred organization 
19 licensee issued an
organization licensee in that 
20 succeeding allocation year shall
be
allocated an amount 
21 equal to the product of its percentage of total
Illinois

22 live thoroughbred or standardbred wagering in calendar 
23 year 1994 (the total to
be determined based on the sum of 
24 1994 on-track wagering for all organization
licensees 
25 issued organization licenses in both the allocation year 
26 and the
preceding year) multiplied by
the total amount 
 
 
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1 allocated for standardbred or thoroughbred purses, 
2 provided
that the first $1,500,000 of the amount allocated 
3 to standardbred
purses under item (i) shall be allocated to 
4 the Department of
Agriculture to be expended with the 
5 assistance and advice of the Illinois
Standardbred 
6 Breeders Funds Advisory Board for the purposes listed in

7 subsection (g) of Section 31 of this Act, before the amount 
8 allocated to
standardbred purses under item (i) is 
9 allocated to standardbred
organization licensees in the 
10 succeeding allocation year.
11 To the extent the excess amount of taxes and fees to be 
12collected and
distributed to State and local governmental 
13authorities exceeds $11 million,
that excess amount shall be 
14collected and distributed to State and local
authorities as 
15provided for under this Act.
16(Source: P.A. 99-756, eff. 8-12-16; 100-627, eff. 7-20-18.)




17 (230 ILCS 5/29) (from Ch. 8, par. 37-29)



18 Sec. 29. 
(a) After the privilege or pari-mutuel tax 
19established in
Sections 26(f), 27, and 27.1 is paid to the 
20State from
the monies
retained by the
organization licensee 
21pursuant to Sections 26, 26.2, and
26.3, the remainder of those 
22monies
retained pursuant to Sections 26 and 26.2, except as

23provided in subsection (g) of Section 27 of this Act, shall be

24allocated evenly to the organization licensee and as purses.

25 (b) (Blank).

 
 
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1 (c) (Blank).

2 (d) From the amounts generated for purses from all sources, 
3including, but not limited to, amounts generated from wagering 
4conducted by organization licensees, organization gaming 
5licensees, inter-track wagering licensees, inter-track 
6wagering location licensees, and advance deposit wagering 
7licensees, an organization representing the largest number of 
8horse owners and trainers in Illinois, for thoroughbred and 
9standardbred horses that race at the track of the organization 
10licensee, may negotiate an amount equal to 5% of any and all 
11revenue earned by the organization licensee for purses for that 
12calendar year. A contract with the appropriate thoroughbred or 
13standardbred horsemen organization shall be negotiated with 
14the organization licensee before the beginning of each calendar 
15year. No more than 50% of those funds shall be used for 
16operational expenses. At least 50% of those funds shall be used 
17for programs for backstretch workers, retirement plans, 
18diversity scholarships, horse aftercare programs, workers 
19compensation insurance fees, and horse ownership programs. 
20Audited financial statements certifying how the funding is 
21spent shall be provided to the organization licensee once each 
22calendar quarter.
23 No later than 105 days after the close of the 
24organization's fiscal year, any organization that has received 
25moneys pursuant to this subsection (d) during that prior year 
26shall file with the Illinois Racing Board, the Illinois Gaming 
 
 
10100SB0690ham002- 458 -LRB101 04451 SMS 61506 a


1Board, and the organization licensee whose purse account moneys 
2have been transferred to the organization, statements verified 
3by a certified public accountant that shows the financial 
4condition of such organization and contains itemized 
5statements of the audited receipts and audited disbursements of 
6the organization for such the year. The Board shall audit the 
7books and records of any such organization annually. The Board 
8shall make that information available on its website. Each 
9organization licensee and inter-track wagering licensee
from 
10the money retained for purses as
set forth in subsection (a) of 
11this Section,
shall pay to an
organization representing the 
12largest number of horse owners and trainers
which has 
13negotiated a
contract with the organization licensee for such 
14purpose an amount equal to
at least 1% of the organization 
15licensee's and inter-track wagering
licensee's retention of 
16the pari-mutuel
handle
for
the racing season. Each inter-track 
17wagering location licensee, from the
4% of its handle required 
18to be paid as purses under paragraph
(11) of
subsection (h) of 
19Section 26 of this Act, shall pay to the contractually

20established representative organization 2% of that 4%, 
21provided that the
payments so made to the organization shall 
22not exceed a total of $125,000 in
any calendar
year. Such 
23contract shall be negotiated and signed prior to
the beginning 
24of the racing season.

25(Source: P.A. 91-40, eff. 6-25-99.)





 
 
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1 (230 ILCS 5/30) (from Ch. 8, par. 37-30)



2 Sec. 30. 
(a) The General Assembly declares that it is the 
3policy of
this State to encourage the breeding of thoroughbred 
4horses in this
State and the ownership of such horses by 
5residents of this State in
order to provide for: sufficient 
6numbers of high quality thoroughbred
horses to participate in 
7thoroughbred racing meetings in this State,
and to establish 
8and preserve the agricultural and commercial benefits
of such 
9breeding and racing industries to the State of Illinois. It is

10the intent of the General Assembly to further this policy by 
11the
provisions of this Act.

12 (b) Each organization licensee conducting a thoroughbred

13racing meeting
pursuant to this Act shall provide at least two 
14races each day limited
to Illinois conceived and foaled horses 
15or Illinois foaled horses or
both. A minimum of 6 races shall 
16be conducted each week limited to
Illinois conceived and foaled 
17or Illinois foaled horses or both. No
horses shall be permitted 
18to start in such races unless duly registered
under the rules 
19of the Department of Agriculture.

20 (c) Conditions of races under subsection (b) shall be

21commensurate
with past performance, quality, and class of 
22Illinois conceived and foaled
and Illinois foaled horses

23available. If, however, sufficient competition cannot be had 
24among
horses of that class on any day, the races may, with 
25consent of the
Board, be eliminated for that day and substitute 
26races provided.

 
 
10100SB0690ham002- 460 -LRB101 04451 SMS 61506 a


1 (d) There is hereby created a special fund of the State 
2Treasury to
be known as the Illinois Thoroughbred Breeders 
3Fund. 

4 Beginning on the effective date of this amendatory Act of 
5the 101st General Assembly, the Illinois Thoroughbred Breeders 
6Fund shall become a non-appropriated trust fund held separate 
7from State moneys. Expenditures from this Fund shall no longer 
8be subject to appropriation. 
9 Except as provided in subsection (g) of Section 27 of this 
10Act, 8.5% of all
the monies received by the State as
privilege 
11taxes on Thoroughbred racing meetings shall be paid into the 
12Illinois
Thoroughbred Breeders Fund.

13 Notwithstanding any provision of law to the contrary, 
14amounts deposited into the Illinois Thoroughbred Breeders Fund 
15from revenues generated by gaming pursuant to an organization 
16gaming license issued under the Illinois Gambling Act after the 
17effective date of this amendatory Act of the 101st General 
18Assembly shall be in addition to tax and fee amounts paid under 
19this Section for calendar year 2019 and thereafter. 
20 (e) The Illinois Thoroughbred Breeders Fund shall be 
21administered by
the Department of Agriculture
with the advice 
22and assistance of the
Advisory Board created in subsection (f) 
23of this Section.

24 (f) The Illinois Thoroughbred Breeders Fund Advisory Board 
25shall
consist of the Director of the Department of Agriculture, 
26who shall
serve as Chairman; a member of the Illinois Racing 
 
 
10100SB0690ham002- 461 -LRB101 04451 SMS 61506 a


1Board, designated by
it; 2 representatives of the organization 
2licensees
conducting thoroughbred
racing meetings, recommended 
3by them; 2 representatives of the Illinois
Thoroughbred 
4Breeders and Owners Foundation, recommended by it; one 
5representative and 2
representatives of the Horsemen's 
6Benevolent Protective Association; and one representative from 
7the Illinois Thoroughbred Horsemen's Association or any

8successor organization established in Illinois comprised of 
9the largest number
of owners and trainers,
recommended
by it, 
10with one representative of the Horsemen's Benevolent and 
11Protective
Association to come from its Illinois Division, and 
12one from its Chicago
Division. Advisory Board members shall 
13serve for 2 years commencing January 1
of
each odd numbered 
14year. If representatives of the organization licensees

15conducting thoroughbred racing meetings, the Illinois 
16Thoroughbred Breeders and
Owners Foundation, and the 
17Horsemen's Benevolent Protection Association, and the Illinois 
18Thoroughbred Horsemen's Association have
not been recommended 
19by January 1, of each odd numbered year, the Director of
the 
20Department of Agriculture shall make an appointment for the 
21organization
failing to so recommend a member of the Advisory 
22Board. Advisory Board members
shall receive no compensation for 
23their services as members but shall be
reimbursed for all 
24actual and necessary expenses and disbursements incurred in
the 
25execution of their official duties.

26 (g) No monies shall be expended from the Illinois 
 
 
10100SB0690ham002- 462 -LRB101 04451 SMS 61506 a


1Thoroughbred
Breeders Fund except as appropriated by the 
2General Assembly. Monies expended
appropriated from the 
3Illinois Thoroughbred Breeders Fund shall be
expended by the 
4Department of Agriculture,
with the advice and
assistance of 
5the Illinois Thoroughbred Breeders Fund Advisory Board,
for the 
6following purposes only:

7  (1) To provide purse supplements to owners of horses 
8 participating
in races limited to Illinois conceived and 
9 foaled and Illinois foaled
horses. Any such purse 
10 supplements shall not be included in and shall
be paid in 
11 addition to any purses, stakes, or breeders' awards offered

12 by each organization licensee as determined by agreement 
13 between such
organization licensee and an organization 
14 representing the horsemen. No
monies from the Illinois 
15 Thoroughbred Breeders Fund shall be used to provide
purse 
16 supplements for claiming races in which the minimum 
17 claiming price is
less than $7,500.

18  (2) To provide stakes and awards to be paid to the 
19 owners of the
winning horses in certain races limited to 
20 Illinois conceived and foaled
and Illinois foaled horses 
21 designated as stakes races. 

22  (2.5) To provide an award to the owner or owners of an 
23 Illinois
conceived and foaled or Illinois foaled horse that 
24 wins a
maiden special weight, an allowance, overnight 
25 handicap race, or
claiming race with claiming price of 
26 $10,000 or more providing the race
is not restricted
to 
 
 
10100SB0690ham002- 463 -LRB101 04451 SMS 61506 a


1 Illinois conceived and foaled or Illinois foaled horses.

2 Awards shall
also be provided to the owner or owners of 
3 Illinois conceived and foaled and
Illinois foaled horses 
4 that place second or third in those races. To the
extent

5 that additional moneys are required to pay the minimum 
6 additional awards of 40%
of the purse the horse earns for 
7 placing first, second or third in those races
for Illinois 
8 foaled horses and of 60% of the purse the horse earns for 
9 placing
first, second or third in those races for Illinois

10 conceived and foaled horses, those moneys shall be provided 
11 from the purse
account at the track where earned.

12  (3) To provide stallion awards to the owner or owners 
13 of any
stallion that is duly registered with the Illinois 
14 Thoroughbred Breeders
Fund Program prior to the effective 
15 date of this amendatory Act of 1995 whose
duly registered 
16 Illinois conceived and foaled offspring wins a race 
17 conducted
at an Illinois
thoroughbred racing meeting other 
18 than a claiming race, provided that the stallion stood 
19 service within Illinois at the time the offspring was 
20 conceived and that the stallion did not stand for service 
21 outside of Illinois at any time during the year in which 
22 the offspring was conceived. Such
award
shall not be paid 
23 to the owner or owners of an Illinois stallion that served

24 outside this State at any time during the calendar year in 
25 which such race was
conducted.

26  (4) To provide $75,000 annually for purses to be

 
 
10100SB0690ham002- 464 -LRB101 04451 SMS 61506 a


1 distributed to
county fairs that provide for the running of 
2 races during each county
fair exclusively for the 
3 thoroughbreds conceived and foaled in
Illinois. The 
4 conditions of the races shall be developed by the county

5 fair association and reviewed by the Department with the 
6 advice and
assistance of
the Illinois Thoroughbred 
7 Breeders Fund Advisory Board. There shall be no
wagering of 
8 any kind on the running
of
Illinois conceived and foaled 
9 races at county fairs.

10  (4.1) To provide purse money for an Illinois stallion 
11 stakes program.

12  (5) No less than 90% 80% of all monies expended 
13 appropriated from the Illinois
Thoroughbred Breeders Fund 
14 shall be expended for the purposes in (1), (2),
(2.5), (3), 
15 (4), (4.1), and (5) as shown above.

16  (6) To provide for educational programs regarding the 
17 thoroughbred
breeding industry.

18  (7) To provide for research programs concerning the 
19 health,
development and care of the thoroughbred horse.

20  (8) To provide for a scholarship and training program 
21 for students
of equine veterinary medicine.

22  (9) To provide for dissemination of public information 
23 designed to
promote the breeding of thoroughbred horses in 
24 Illinois.

25  (10) To provide for all expenses incurred in the 
26 administration of
the Illinois Thoroughbred Breeders Fund.

 
 
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1 (h) The Illinois Thoroughbred Breeders Fund is not subject 
2to administrative charges or chargebacks, including, but not 
3limited to, those authorized under Section 8h of the State 
4Finance Act. Whenever the Governor finds that the amount in the 
5Illinois
Thoroughbred Breeders Fund is more than the total of 
6the outstanding
appropriations from such fund, the Governor 
7shall notify the State
Comptroller and the State Treasurer of 
8such fact. The Comptroller and
the State Treasurer, upon 
9receipt of such notification, shall transfer
such excess amount 
10from the Illinois Thoroughbred Breeders Fund to the
General 
11Revenue Fund.

12 (i) A sum equal to 13% of the first prize money of every 
13purse won by an Illinois foaled or Illinois conceived and 
14foaled horse in races not limited to Illinois foaled horses or 
15Illinois conceived and foaled horses, or both, shall be paid by 
16the organization licensee conducting the horse race meeting. 
17Such sum shall be paid 50% from the organization licensee's 
18share of the money wagered and 50% from the purse account as 
19follows: 11 1/2% to the breeder of the winning horse and 1 1/2% 
20to the organization representing thoroughbred breeders and 
21owners who representative serves on the Illinois Thoroughbred 
22Breeders Fund Advisory Board for verifying the amounts of 
23breeders' awards earned, ensuring their distribution in 
24accordance with this Act, and servicing and promoting the 
25Illinois thoroughbred horse racing industry. Beginning in the 
26calendar year in which an organization licensee that is 
 
 
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1eligible to receive payments under paragraph (13) of subsection 
2(g) of Section 26 of this Act begins to receive funds from 
3gaming pursuant to an organization gaming license issued under 
4the Illinois Gambling Act, a sum equal to 21 1/2% of the first 
5prize money of every purse won by an Illinois foaled or an 
6Illinois conceived and foaled horse in races not limited to an 
7Illinois conceived and foaled horse, or both, shall be paid 30% 
8from the organization licensee's account and 70% from the purse 
9account as follows: 20% to the breeder of the winning horse and 
101 1/2% to the organization representing thoroughbred breeders 
11and owners whose representatives serve on the Illinois 
12Thoroughbred Breeders Fund Advisory Board for verifying the 
13amounts of breeders' awards earned, ensuring their 
14distribution in accordance with this Act, and servicing and 
15promoting the Illinois Thoroughbred racing industry. A sum 
16equal to 12 1/2% of the first prize money of every purse
won by 
17an Illinois foaled or an Illinois conceived and foaled horse in

18races not limited to Illinois foaled horses or Illinois 
19conceived and
foaled horses, or both, shall be paid by the 
20organization licensee
conducting the horse race meeting. Such 
21sum shall be paid from the organization
licensee's share of the 
22money wagered as follows: 11 1/2% to the breeder of
the winning 
23horse and 1% to the organization representing thoroughbred 
24breeders
and owners whose representative serves on the Illinois 
25Thoroughbred Breeders
Fund Advisory Board for verifying the 
26amounts of breeders' awards earned,
assuring their 
 
 
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1distribution in accordance with this Act, and servicing and

2promoting the Illinois thoroughbred horse racing industry. The

3organization representing thoroughbred breeders and owners 
4shall cause all
expenditures of monies received under this 
5subsection (i) to be audited
at least annually by a registered 
6public accountant. The organization
shall file copies of each 
7annual audit with the Racing Board, the Clerk of
the House of 
8Representatives and the Secretary of the Senate, and shall
make 
9copies of each annual audit available to the public upon 
10request
and upon payment of the reasonable cost of photocopying 
11the requested
number of copies. Such payments shall not reduce 
12any award to the owner of the
horse or reduce the taxes payable 
13under this Act. Upon completion of its
racing meet, each 
14organization licensee shall deliver to the organization

15representing thoroughbred breeders and owners whose 
16representative serves on
the Illinois Thoroughbred Breeders 
17Fund Advisory Board a listing of all the
Illinois foaled and 
18the Illinois conceived and foaled horses which won
breeders' 
19awards and the amount of such breeders' awards under this 
20subsection
to verify accuracy of payments and assure proper 
21distribution of breeders'
awards in accordance with the 
22provisions of this Act. Such payments shall be
delivered by the 
23organization licensee within 30 days of the end of each race

24meeting.

25 (j) A sum equal to 13% of the first prize money won in 
26every race limited to Illinois foaled horses or Illinois 
 
 
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1conceived and foaled horses, or both, shall be paid in the 
2following manner by the organization licensee conducting the 
3horse race meeting, 50% from the organization licensee's share 
4of the money wagered and 50% from the purse account as follows: 
511 1/2% to the breeders of the horses in each such race which 
6are the official first, second, third, and fourth finishers and 
71 1/2% to the organization representing thoroughbred breeders 
8and owners whose representatives serve on the Illinois 
9Thoroughbred Breeders Fund Advisory Board for verifying the 
10amounts of breeders' awards earned, ensuring their proper 
11distribution in accordance with this Act, and servicing and 
12promoting the Illinois horse racing industry. Beginning in the 
13calendar year in which an organization licensee that is 
14eligible to receive payments under paragraph (13) of subsection 
15(g) of Section 26 of this Act begins to receive funds from 
16gaming pursuant to an organization gaming license issued under 
17the Illinois Gambling Act, a sum of 21 1/2% of every purse in a 
18race limited to Illinois foaled horses or Illinois conceived 
19and foaled horses, or both, shall be paid by the organization 
20licensee conducting the horse race meeting. Such sum shall be 
21paid 30% from the organization licensee's account and 70% from 
22the purse account as follows: 20% to the breeders of the horses 
23in each such race who are official first, second, third and 
24fourth finishers and 1 1/2% to the organization representing 
25thoroughbred breeders and owners whose representatives serve 
26on the Illinois Thoroughbred Breeders Fund Advisory Board for 
 
 
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1verifying the amounts of breeders' awards earned, ensuring 
2their proper distribution in accordance with this Act, and 
3servicing and promoting the Illinois thoroughbred horse racing 
4industry. The organization representing thoroughbred breeders 
5and owners shall cause all expenditures of moneys received 
6under this subsection (j) to be audited at least annually by a 
7registered public accountant. The organization shall file 
8copies of each annual audit with the Racing Board, the Clerk of 
9the House of Representatives and the Secretary of the Senate, 
10and shall make copies of each annual audit available to the 
11public upon request and upon payment of the reasonable cost of 
12photocopying the requested number of copies. The copies of the 
13audit to the General Assembly shall be filed with the Clerk of 
14the House of Representatives and the Secretary of the Senate in 
15electronic form only, in the manner that the Clerk and the 
16Secretary shall direct. A sum equal to 12 1/2% of the first 
17prize money won in each race
limited to Illinois foaled horses 
18or Illinois conceived and foaled
horses, or both, shall be paid 
19in the following manner by the
organization licensee conducting 
20the horse race meeting, from the
organization licensee's share 
21of the money wagered: 11 1/2% to the breeders of
the horses in 
22each such race which are the official first, second, third
and 
23fourth finishers and 1% to the organization representing 
24thoroughbred
breeders and owners whose representative serves 
25on the Illinois Thoroughbred
Breeders Fund Advisory Board for 
26verifying the amounts of breeders' awards
earned, assuring 
 
 
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1their proper distribution in accordance with this Act, and

2servicing and promoting the Illinois thoroughbred horse racing 
3industry. The
organization representing thoroughbred breeders 
4and owners shall cause all
expenditures of monies received 
5under this subsection (j) to be audited
at least annually by a 
6registered public accountant. The organization
shall file 
7copies of each annual audit with the Racing Board, the Clerk of

8the House of Representatives and the Secretary of the Senate, 
9and shall
make copies of each annual audit available to the 
10public upon request
and upon payment of the reasonable cost of 
11photocopying the requested
number of copies.

12 The amounts 11 1/2% paid to the breeders in accordance with 
13this subsection
shall be distributed as follows:

14  (1) 60% of such sum shall be paid to the breeder of the 
15 horse which
finishes in the official first position;

16  (2) 20% of such sum shall be paid to the breeder of the 
17 horse which
finishes in the official second position;

18  (3) 15% of such sum shall be paid to the breeder of the 
19 horse which
finishes in the official third position; and

20  (4) 5% of such sum shall be paid to the breeder of the 
21 horse which
finishes in the official fourth position.

22 Such payments shall not reduce any award to the owners of a 
23horse or
reduce the taxes payable under this Act. Upon 
24completion of its racing meet,
each organization licensee shall 
25deliver to the organization representing
thoroughbred breeders 
26and owners whose representative serves on the Illinois

 
 
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1Thoroughbred Breeders Fund Advisory Board a listing of all the 
2Illinois foaled
and the Illinois conceived and foaled horses 
3which won breeders' awards and the
amount of such breeders' 
4awards in accordance with the provisions of this Act.
Such 
5payments shall be delivered by the organization licensee within 
630 days of
the end of each race meeting.

7 (k) The term "breeder", as used herein, means the owner of 
8the mare at
the time the foal is dropped. An "Illinois foaled 
9horse" is a foal
dropped by a mare which enters this State on 
10or before December 1, in the
year in which the horse is bred,

11provided the mare remains continuously in this State until its 
12foal is born. An
"Illinois
foaled
horse" also means a foal born 
13of a mare in the same year
as the
mare enters this State on or 
14before March 1,
and remains in this State at
least 30
days 
15after foaling, is bred back during the season of the foaling to

16an
Illinois Registered Stallion (unless a veterinarian 
17certifies that the mare
should not be bred for health reasons), 
18and is not bred to a stallion
standing in any other state 
19during the season of foaling. An "Illinois
foaled horse" also 
20means a foal born in Illinois of a mare purchased at public

21auction
subsequent to the mare entering this State on or before 
22March 1 prior to February 1 of the foaling
year providing the 
23mare is owned solely by one or more Illinois residents or an

24Illinois
entity that is entirely owned by one or more Illinois 
25residents. 

26 (l) The Department of Agriculture shall, by rule, with the 
 
 
10100SB0690ham002- 472 -LRB101 04451 SMS 61506 a


1advice
and assistance of the Illinois Thoroughbred Breeders 
2Fund Advisory
Board:

3  (1) Qualify stallions for Illinois breeding; such 
4 stallions to stand for
service within the State of Illinois 
5 at the time of a foal's conception. Such
stallion must not 
6 stand for service at any place outside the State of 
7 Illinois
during the calendar year in which the foal is 
8 conceived.
The Department of Agriculture may assess and 
9 collect an application fee of up to $500 fees for the

10 registration of Illinois-eligible stallions. All fees 
11 collected are to be held in trust accounts for the purposes 
12 set forth in this Act and in accordance with Section 205-15 
13 of the Department of Agriculture Law paid
into the Illinois 
14 Thoroughbred Breeders Fund.

15  (2) Provide for the registration of Illinois conceived 
16 and foaled
horses and Illinois foaled horses. No such horse 
17 shall compete in
the races limited to Illinois conceived 
18 and foaled horses or Illinois
foaled horses or both unless 
19 registered with the Department of
Agriculture. The 
20 Department of Agriculture may prescribe such forms as
are 
21 necessary to determine the eligibility of such horses. The 
22 Department of
Agriculture may assess and collect 
23 application fees for the registration of
Illinois-eligible 
24 foals. All fees collected are to be held in trust accounts 
25 for the purposes set forth in this Act and in accordance 
26 with Section 205-15 of the Department of Agriculture Law 
 
 
10100SB0690ham002- 473 -LRB101 04451 SMS 61506 a


1 paid into the Illinois
Thoroughbred Breeders Fund. No 
2 person
shall knowingly prepare or cause preparation of an 
3 application for
registration of such foals containing 
4 false information.

5 (m) The Department of Agriculture, with the advice and 
6assistance of
the Illinois Thoroughbred Breeders Fund Advisory 
7Board, shall provide that certain races
limited to Illinois 
8conceived and foaled and Illinois foaled horses be
stakes races 
9and determine the total amount of stakes and awards to be paid

10to the owners of the winning horses in such races.

11 In determining the stakes races and the amount of awards 
12for such races,
the Department of Agriculture shall consider 
13factors, including but not
limited to, the amount of money 
14appropriated for the Illinois Thoroughbred
Breeders Fund 
15program, organization licensees' contributions,
availability 
16of stakes caliber horses as demonstrated by past performances,

17whether the race can be coordinated into the proposed racing 
18dates within
organization licensees' racing dates, opportunity 
19for
colts and fillies
and various age groups to race, public 
20wagering on such races, and the
previous racing schedule.

21 (n) The Board and the organization organizational licensee 
22shall
notify the Department of the conditions and minimum 
23purses for races
limited to Illinois conceived and foaled and 
24Illinois foaled horses
conducted for each organization 
25organizational licensee conducting a thoroughbred racing

26meeting. The Department of Agriculture with the advice and 
 
 
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1assistance of
the Illinois Thoroughbred Breeders Fund Advisory 
2Board may allocate monies
for purse supplements for such races. 
3In determining whether to allocate
money and the amount, the 
4Department of Agriculture shall consider factors,
including 
5but not limited to, the amount of money appropriated for the

6Illinois Thoroughbred Breeders Fund program, the number of 
7races that may
occur, and the organization organizational 
8licensee's purse structure.

9 (o) (Blank).

10(Source: P.A. 98-692, eff. 7-1-14.)





11 (230 ILCS 5/30.5)



12 Sec. 30.5. Illinois Racing Quarter Horse Breeders Fund. 

13 (a) The General Assembly declares that it is the policy of 
14this State to
encourage the breeding of racing quarter horses 
15in this State and the ownership
of such horses by residents of 
16this State in order to provide for sufficient
numbers of high 
17quality racing quarter horses in this State and to establish

18and
preserve the agricultural and commercial benefits of such 
19breeding and racing
industries to the State of Illinois. It is 
20the intent of the General Assembly
to
further this policy by 
21the provisions of this Act.

22 (b) There is hereby created a special fund in the State 
23Treasury to be
known as the Illinois Racing Quarter Horse 
24Breeders Fund. Except as provided
in
subsection (g) of Section 
2527 of this Act, 8.5% of all the moneys received by
the
State as 
 
 
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1pari-mutuel taxes on quarter horse racing shall be paid into 
2the
Illinois
Racing Quarter Horse Breeders Fund. The Illinois 
3Racing Quarter Horse Breeders Fund shall not be subject to 
4administrative charges or chargebacks, including, but not

5limited to, those authorized under Section 8h of the State 
6Finance Act.

7 (c) The Illinois Racing Quarter Horse Breeders Fund shall 
8be administered
by the Department of Agriculture with the 
9advice and assistance of the Advisory
Board created in 
10subsection (d) of this Section.

11 (d) The Illinois Racing Quarter Horse Breeders Fund 
12Advisory Board shall
consist of the Director of the Department 
13of Agriculture, who shall serve as
Chairman; a member of the 
14Illinois Racing Board, designated by it; one
representative of 
15the organization licensees conducting pari-mutuel
quarter 
16horse racing meetings,
recommended by them; 2 representatives 
17of the Illinois Running Quarter Horse
Association, recommended 
18by it; and the Superintendent of Fairs and Promotions
from the 
19Department of Agriculture. Advisory Board members shall serve 
20for 2
years commencing January 1 of each odd numbered year. If 
21representatives have
not
been recommended by January 1 of each 
22odd numbered year, the Director of the
Department of 
23Agriculture may make an appointment for the organization 
24failing
to
so recommend a member of the Advisory Board. 
25Advisory Board members shall
receive
no compensation for their 
26services as members but may be reimbursed for all
actual and 
 
 
10100SB0690ham002- 476 -LRB101 04451 SMS 61506 a


1necessary expenses and disbursements incurred in the execution 
2of
their official duties.

3 (e) Moneys in No moneys shall be expended from the Illinois 
4Racing Quarter Horse
Breeders Fund except as appropriated by 
5the General Assembly. Moneys
appropriated
from the Illinois 
6Racing Quarter Horse Breeders Fund shall be expended by the

7Department of Agriculture, with the advice and assistance of 
8the Illinois
Racing
Quarter Horse Breeders Fund Advisory Board, 
9for the following purposes only:


10  (1) To provide stakes and awards to be paid to the

11 owners of the winning horses in certain races. This 
12 provision
is limited to Illinois conceived and foaled 
13 horses.


14  (2) To provide an award to the owner or owners of an 
15 Illinois
conceived and foaled horse that wins a race when 
16 pari-mutuel wagering is
conducted; providing the race is 
17 not restricted to Illinois conceived and
foaled horses.


18  (3) To provide purse money for an Illinois stallion 
19 stakes program.


20  (4) To provide for purses to be distributed for the 
21 running of races
during the Illinois State Fair and the 
22 DuQuoin State Fair exclusively for
quarter horses 
23 conceived and foaled in Illinois.


24  (5) To provide for purses to be distributed for the 
25 running of races
at Illinois county fairs exclusively for 
26 quarter horses conceived and foaled
in Illinois.


 
 
10100SB0690ham002- 477 -LRB101 04451 SMS 61506 a


1  (6) To provide for purses to be distributed for running 
2 races
exclusively for quarter horses conceived and foaled 
3 in Illinois at locations
in Illinois determined by the 
4 Department of Agriculture with advice and
consent of the 
5 Illinois Racing Quarter Horse Breeders Fund Advisory 
6 Board.


7  (7) No less than 90% of all moneys appropriated from 
8 the Illinois
Racing Quarter Horse Breeders Fund shall be 
9 expended for the purposes in
items (1), (2), (3), (4), and 
10 (5) of this subsection (e).


11  (8) To provide for research programs concerning the 
12 health,
development, and care of racing quarter horses.


13  (9) To provide for dissemination of public information 
14 designed to
promote the breeding of racing quarter horses 
15 in Illinois.


16  (10) To provide for expenses incurred in the 
17 administration of the
Illinois Racing Quarter Horse 
18 Breeders Fund.

19 (f) The Department of Agriculture shall, by rule, with the 
20advice and
assistance of the Illinois Racing Quarter Horse 
21Breeders Fund Advisory Board:


22  (1) Qualify stallions for Illinois breeding; such 
23 stallions to stand
for service within the State of 
24 Illinois, at the time of a foal's
conception. Such stallion 
25 must not stand for service at any place outside
the State 
26 of Illinois during the calendar year in which the foal is

 
 
10100SB0690ham002- 478 -LRB101 04451 SMS 61506 a


1 conceived. The Department of Agriculture may assess and 
2 collect application
fees for the registration of 
3 Illinois-eligible stallions. All fees collected
are to be 
4 paid into the Illinois Racing Quarter Horse Breeders Fund.


5  (2) Provide for the registration of Illinois conceived 
6 and foaled
horses. No such horse shall compete in the races 
7 limited to Illinois
conceived and foaled horses unless it 
8 is registered with the Department of
Agriculture. The 
9 Department of Agriculture may prescribe such forms as are

10 necessary to determine the eligibility of such horses. The 
11 Department of
Agriculture may assess and collect 
12 application fees for the registration of
Illinois-eligible 
13 foals. All fees collected are to be paid into the Illinois

14 Racing Quarter Horse Breeders Fund. No person shall 
15 knowingly prepare or
cause preparation of an application 
16 for registration of such foals that
contains false 
17 information.

18 (g) The Department of Agriculture, with the advice and 
19assistance of the
Illinois Racing Quarter Horse Breeders Fund 
20Advisory Board, shall provide that
certain races limited to 
21Illinois conceived and foaled be stakes races and
determine the 
22total amount of stakes and awards to be paid to the owners of 
23the
winning horses in such races.

24(Source: P.A. 98-463, eff. 8-16-13.)





25 (230 ILCS 5/31) (from Ch. 8, par. 37-31)



 
 
10100SB0690ham002- 479 -LRB101 04451 SMS 61506 a


1 Sec. 31. 
(a) The General Assembly declares that it is the 
2policy of
this State to encourage the breeding of standardbred 
3horses in this
State and the ownership of such horses by 
4residents of this State in
order to provide for: sufficient 
5numbers of high quality standardbred
horses to participate in 
6harness racing meetings in this State, and to
establish and 
7preserve the agricultural and commercial benefits of such

8breeding and racing industries to the State of Illinois. It is 
9the
intent of the General Assembly to further this policy by 
10the provisions
of this Section of this Act.

11 (b) Each organization licensee conducting a harness
racing 
12meeting pursuant to this Act shall provide for at least two 
13races each
race program limited to
Illinois conceived and 
14foaled horses. A minimum of 6 races shall be
conducted each 
15week limited to Illinois conceived and foaled horses. No
horses 
16shall be permitted to start in such races unless duly 
17registered
under the rules of the Department of Agriculture.

18 (b-5) Organization licensees, not including the Illinois 
19State Fair or the DuQuoin State Fair, shall provide stake races 
20and early closer races for Illinois conceived and foaled horses 
21so that purses distributed for such races shall be no less than 
2217% of total purses distributed for harness racing in that 
23calendar year in addition to any stakes payments and starting 
24fees contributed by horse owners. 
25 (b-10) Each organization licensee conducting a harness 
26racing meeting
pursuant to this Act shall provide an owner 
 
 
10100SB0690ham002- 480 -LRB101 04451 SMS 61506 a


1award to be paid from the purse
account equal to 12% of the 
2amount earned by Illinois conceived and foaled
horses finishing 
3in the first 3 positions in races that are not restricted to 
4Illinois conceived and foaled
horses. The owner awards shall 
5not be paid on races below the $10,000 claiming class. 
6 (c) Conditions of races under subsection (b) shall be 
7commensurate
with past performance, quality and class of 
8Illinois conceived and
foaled horses available. If, however, 
9sufficient competition cannot be
had among horses of that class 
10on any day, the races may, with consent
of the Board, be 
11eliminated for that day and substitute races provided.

12 (d) There is hereby created a special fund of the State 
13Treasury to
be known as the Illinois Standardbred Breeders 
14Fund. Beginning on the effective date of this amendatory Act of 
15the 101st General Assembly, the Illinois Standardbred Breeders 
16Fund shall become a non-appropriated trust fund held separate 
17and apart from State moneys. Expenditures from this Fund shall 
18no longer be subject to appropriation. 

19 During the calendar year 1981, and each year thereafter, 
20except as provided
in subsection (g) of Section 27 of this Act, 
21eight and one-half
per cent of all the monies received by the 
22State as privilege taxes on
harness racing meetings shall be 
23paid into the Illinois Standardbred
Breeders Fund.

24 (e) Notwithstanding any provision of law to the contrary, 
25amounts deposited into the Illinois Standardbred Breeders Fund 
26from revenues generated by gaming pursuant to an organization 
 
 
10100SB0690ham002- 481 -LRB101 04451 SMS 61506 a


1gaming license issued under the Illinois Gambling Act after the 
2effective date of this amendatory Act of the 101st General 
3Assembly shall be in addition to tax and fee amounts paid under 
4this Section for calendar year 2019 and thereafter. The 
5Illinois Standardbred Breeders Fund shall be administered by

6the Department of Agriculture with the assistance and advice of 
7the
Advisory Board created in subsection (f) of this Section.

8 (f) The Illinois Standardbred Breeders Fund Advisory Board 
9is hereby
created. The Advisory Board shall consist of the 
10Director of the
Department of Agriculture, who shall serve as 
11Chairman; the
Superintendent of the Illinois State Fair; a 
12member of the Illinois
Racing Board, designated by it; a 
13representative of the largest association of Illinois 
14standardbred owners and breeders, recommended by it; a

15representative of a statewide association representing 
16agricultural fairs in Illinois,
recommended by it, such 
17representative to be from a fair at which
Illinois conceived 
18and foaled racing is conducted; a representative of
the 
19organization licensees conducting harness racing
meetings, 
20recommended by them; a representative of the Breeder's 
21Committee of the association representing the largest number of 
22standardbred owners, breeders, trainers, caretakers, and 
23drivers, recommended by it;
and a representative of the 
24association representing the largest number of standardbred 
25owners, breeders, trainers, caretakers, and drivers,

26recommended by it. Advisory Board members shall serve for 2 
 
 
10100SB0690ham002- 482 -LRB101 04451 SMS 61506 a


1years
commencing January 1 of each odd numbered year. If 
2representatives of
the largest association of Illinois 
3standardbred owners and breeders, a statewide association of 
4agricultural fairs in Illinois, the association representing 
5the largest number of standardbred owners, breeders, trainers, 
6caretakers, and drivers, a member of the Breeder's Committee of 
7the association representing the largest number of 
8standardbred owners, breeders, trainers, caretakers, and 
9drivers, and the organization licensees conducting
harness 
10racing meetings
have not been recommended by January 1 of each 
11odd numbered year, the
Director of the Department of 
12Agriculture shall make an appointment for
the organization 
13failing to so recommend a member of the Advisory Board.

14Advisory Board members shall receive no compensation for their 
15services
as members but shall be reimbursed for all actual and 
16necessary expenses
and disbursements incurred in the execution 
17of their official duties.

18 (g) No monies shall be expended from the Illinois 
19Standardbred
Breeders Fund except as appropriated by the 
20General Assembly. Monies expended
appropriated from the 
21Illinois Standardbred Breeders Fund shall be
expended by the 
22Department of Agriculture, with the assistance and
advice of 
23the Illinois Standardbred Breeders Fund Advisory Board for the

24following purposes only:

25  1. To provide purses for races limited to Illinois 
26 conceived and
foaled horses at the State Fair and the 
 
 
10100SB0690ham002- 483 -LRB101 04451 SMS 61506 a


1 DuQuoin State Fair. 

2  2. To provide purses for races limited to Illinois 
3 conceived and
foaled horses at county fairs. 

4  3. To provide purse supplements for races limited to 
5 Illinois
conceived and foaled horses conducted by 
6 associations conducting harness
racing meetings. 

7  4. No less than 75% of all monies in the Illinois 
8 Standardbred
Breeders Fund shall be expended for purses in 
9 1, 2 and 3 as shown above.

10  5. In the discretion of the Department of Agriculture 
11 to provide
awards to harness breeders of Illinois conceived 
12 and foaled horses which
win races conducted by organization 
13 licensees
conducting harness racing meetings.
A breeder is 
14 the owner of a mare at the time of conception. No more
than 
15 10% of all monies appropriated from the Illinois

16 Standardbred Breeders Fund shall
be expended for such 
17 harness breeders awards. No more than 25% of the
amount 
18 expended for harness breeders awards shall be expended for

19 expenses incurred in the administration of such harness 
20 breeders awards.

21  6. To pay for the improvement of racing facilities 
22 located at the
State Fair and County fairs.

23  7. To pay the expenses incurred in the administration 
24 of the
Illinois Standardbred Breeders Fund.

25  8. To promote the sport of harness racing, including 
26 grants up to a
maximum of $7,500 per fair per year for 
 
 
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1 conducting pari-mutuel wagering during the advertised 
2 dates of a
county fair.

3  9. To pay up to $50,000 annually for the Department of 
4 Agriculture to conduct drug testing at county fairs racing 
5 standardbred horses.
6 (h) The Illinois Standardbred Breeders Fund is not subject 
7to administrative charges or chargebacks, including, but not 
8limited to, those authorized under Section 8h of the State 
9Finance Act. Whenever the Governor finds that the amount in the 
10Illinois
Standardbred Breeders Fund is more than the total of 
11the outstanding
appropriations from such fund, the Governor 
12shall notify the State
Comptroller and the State Treasurer of 
13such fact. The Comptroller and
the State Treasurer, upon 
14receipt of such notification, shall transfer
such excess amount 
15from the Illinois Standardbred Breeders Fund to the
General 
16Revenue Fund.

17 (i) A sum equal to 13% 12 1/2% of the first prize money of 
18the gross every purse
won by an Illinois conceived and foaled 
19horse shall be paid 50% by the
organization licensee conducting 
20the horse race meeting to the breeder
of such winning horse 
21from the organization licensee's account and 50% from the purse 
22account of the licensee share of the
money wagered.
Such 
23payment
shall not reduce any award to the owner of
the horse or 
24reduce the taxes payable under this Act. Such payment
shall be 
25delivered by the organization licensee at the end of each 
26quarter race
meeting.

 
 
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1 (j) The Department of Agriculture shall, by rule, with the

2assistance and advice of the Illinois Standardbred Breeders 
3Fund
Advisory Board:

4  1. Qualify stallions for Illinois Standardbred 
5 Breeders Fund breeding; such stallion
shall be owned by a 
6 resident of the State of Illinois or by an Illinois

7 corporation all of whose shareholders, directors, officers 
8 and
incorporators are residents of the State of Illinois. 
9 Such stallion shall
stand for
service at and within the 
10 State of Illinois at the time of a foal's
conception, and 
11 such stallion must not stand for service at any place, nor

12 may semen from such stallion be transported,
outside the 
13 State of Illinois during that calendar year in which the

14 foal is conceived and that the owner of the stallion was 
15 for the
12
months prior, a resident of Illinois. However, 
16 from January 1, 2018 until January 1, 2022, semen from an 
17 Illinois stallion may be transported outside the State of 
18 Illinois.
The articles of agreement of any partnership, 
19 joint venture, limited
partnership, syndicate, association 
20 or corporation and any bylaws and stock
certificates must 
21 contain a restriction that provides that the ownership or

22 transfer of interest by any one of the persons a party to 
23 the agreement can
only be made to a person who qualifies as 
24 an Illinois resident.

25  2. Provide for the registration of Illinois conceived 
26 and foaled
horses and no such horse shall compete in the 
 
 
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1 races limited to Illinois
conceived and foaled horses 
2 unless registered with the Department of
Agriculture. The 
3 Department of Agriculture may prescribe such forms as
may 
4 be necessary to determine the eligibility of such horses. 
5 No person
shall knowingly prepare or cause preparation of 
6 an application for
registration of such foals containing 
7 false information.
A mare (dam) must be in the State at 
8 least 30 days prior to foaling or
remain in the State at 
9 least 30 days at the time of foaling. However, the 
10 requirement that a mare (dam) must be in the State at least 
11 30 days before foaling or remain in the State at least 30 
12 days at the time of foaling shall not be in effect from 
13 January 1, 2018 until January 1, 2022.
Beginning with the 
14 1996 breeding season and for foals of 1997 and thereafter,

15 a foal conceived by transported semen may be eligible for 
16 Illinois
conceived and foaled registration provided all 
17 breeding and foaling
requirements are met. The stallion 
18 must be qualified for Illinois Standardbred
Breeders Fund 
19 breeding at the time of conception and the mare must be

20 inseminated within the State of Illinois. The foal must be 
21 dropped in Illinois
and properly registered with the 
22 Department of Agriculture in accordance with
this Act. 
23 However, from January 1, 2018 until January 1, 2022, the 
24 requirement for a mare to be inseminated within the State 
25 of Illinois and the requirement for a foal to be dropped in 
26 Illinois are inapplicable. 

 
 
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1  3. Provide that at least a 5 day racing program shall 
2 be conducted
at the State Fair each year, which program 
3 shall include at least the
following races limited to 
4 Illinois conceived and foaled horses: (a) a
two year old 
5 Trot and Pace, and Filly Division of each; (b) a three
year 
6 old Trot and Pace, and Filly Division of each; (c) an aged 
7 Trot and Pace,
and Mare Division of each.

8  4. Provide for the payment of nominating, sustaining 
9 and starting
fees for races promoting the sport of harness 
10 racing and for the races
to be conducted at the State Fair 
11 as provided in
subsection (j) 3 of this Section provided 
12 that the nominating,
sustaining and starting payment 
13 required from an entrant shall not
exceed 2% of the purse 
14 of such race. All nominating, sustaining and
starting 
15 payments shall be held for the benefit of entrants and 
16 shall be
paid out as part of the respective purses for such 
17 races.
Nominating, sustaining and starting fees shall be 
18 held in trust accounts
for the purposes as set forth in 
19 this Act and in accordance with Section
205-15 of the 
20 Department of Agriculture Law (20 ILCS
205/205-15).

21  5. Provide for the registration with the Department of 
22 Agriculture
of Colt Associations or county fairs desiring 
23 to sponsor races at county
fairs.

24  6. Provide for the promotion of producing standardbred 
25 racehorses by providing a bonus award program for owners of 
26 2-year-old horses that win multiple major stakes races that 
 
 
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1 are limited to Illinois conceived and foaled horses. 
2 (k) The Department of Agriculture, with the advice and 
3assistance of the
Illinois
Standardbred Breeders Fund Advisory 
4Board, may allocate monies for purse
supplements for such 
5races. In determining whether to allocate money and
the amount, 
6the Department
of Agriculture shall consider factors, 
7including but not limited to, the
amount of money appropriated 
8for the Illinois Standardbred Breeders Fund
program, the number 
9of races that may occur, and an organization organizational

10licensee's purse structure. The organization organizational 
11licensee shall notify the
Department of Agriculture of the 
12conditions and minimum purses for races
limited to Illinois 
13conceived and foaled horses to be conducted by each 
14organization
organizational licensee conducting a harness 
15racing meeting for which purse
supplements have been 
16negotiated.

17 (l) All races held at county fairs and the State Fair which 
18receive funds
from the Illinois Standardbred Breeders Fund 
19shall be conducted in
accordance with the rules of the United 
20States Trotting Association unless
otherwise modified by the 
21Department of Agriculture.

22 (m) At all standardbred race meetings held or conducted 
23under authority of a
license granted by the Board, and at all 
24standardbred races held at county
fairs which are approved by 
25the Department of Agriculture or at the
Illinois or DuQuoin 
26State Fairs, no one shall jog, train, warm up or drive
a 
 
 
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1standardbred horse unless he or she is wearing a protective 
2safety helmet,
with the
chin strap fastened and in place, which 
3meets the standards and
requirements as set forth in the 1984 
4Standard for Protective Headgear for
Use in Harness Racing and 
5Other Equestrian Sports published by the Snell
Memorial 
6Foundation, or any standards and requirements for headgear the

7Illinois Racing Board may approve. Any other standards and 
8requirements so
approved by the Board shall equal or exceed 
9those published by the Snell
Memorial Foundation. Any 
10equestrian helmet bearing the Snell label shall
be deemed to 
11have met those standards and requirements.

12(Source: P.A. 99-756, eff. 8-12-16; 100-777, eff. 8-10-18.)





13 (230 ILCS 5/31.1) (from Ch. 8, par. 37-31.1)



14 Sec. 31.1. 
(a) Unless subsection (a-5) applies, 
15organization Organization licensees
collectively shall 
16contribute annually to charity the sum of
$750,000
to 
17non-profit organizations that provide medical and family, 
18counseling,
and similar services to persons who reside or work 
19on the backstretch of
Illinois racetracks.
Unless subsection 
20(a-5) applies, these These contributions shall be collected as 
21follows: (i) no later than July
1st of each year the Board 
22shall assess each organization licensee, except
those tracks 
23located in Madison County, which are not within 100 miles of 
24each other which tracks
shall pay $30,000 annually apiece into 
25the Board charity fund, that amount
which equals $690,000 
 
 
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1multiplied by the amount of pari-mutuel wagering
handled by the 
2organization licensee in the year preceding assessment and

3divided by the total pari-mutuel wagering handled by all 
4Illinois
organization licensees, except those tracks located 
5in Madison and Rock Island counties which are not within 100 
6miles of
each other, in the year preceding assessment; (ii) 
7notice of
the assessed contribution shall be mailed to each 
8organization licensee;
(iii) within thirty days of its receipt 
9of such notice, each organization
licensee shall remit the 
10assessed contribution to the Board. Unless subsection (a-5) 
11applies, if an organization licensee commences operation of 
12gaming at its facility pursuant to an organization gaming 
13license under the Illinois Gambling Act, then the organization 
14licensee shall contribute an additional $83,000 per year 
15beginning in the year subsequent to the first year in which the 
16organization licensee begins receiving funds from gaming 
17pursuant to an organization gaming license. If an
organization 
18licensee wilfully fails to so remit the contribution, the
Board 
19may revoke its license to conduct horse racing.

20 (a-5) If (1) an organization licensee that did not operate 
21live racing in 2017 is awarded racing dates in 2018 or in any 
22subsequent year and (2) all organization licensees are 
23operating gaming pursuant to an organization gaming license 
24under the Illinois Gambling Act, then subsection (a) does not 
25apply and organization licensees collectively shall contribute 
26annually to charity the sum of $1,000,000 to non-profit 
 
 
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1organizations that provide medical and family, counseling, and 
2similar services to persons who reside or work on the 
3backstretch of Illinois racetracks. These contributions shall 
4be collected as follows: (i) no later than July 1st of each 
5year the Board shall assess each organization licensee an 
6amount based on the proportionate amount of live racing days in 
7the calendar year for which the Board has awarded to the 
8organization licensee out of the total aggregate number of live 
9racing days awarded; (ii) notice of the assessed contribution 
10shall be mailed to each organization licensee; (iii) within 30 
11days after its receipt of such notice, each organization 
12licensee shall remit the assessed contribution to the Board. If 
13an organization licensee willfully fails to so remit the 
14contribution, the Board may revoke its license to conduct horse 
15racing. 
16 (b) No later than October 1st of each year, any
qualified 
17charitable organization seeking an allotment of
contributed 
18funds shall
submit to the Board an application for those funds, 
19using the
Board's approved
form. No later than December 31st of 
20each year, the Board shall
distribute all such amounts 
21collected that year to such charitable
organization 
22applicants. 

23(Source: P.A. 87-110.)





24 (230 ILCS 5/32.1)



25 Sec. 32.1. Pari-mutuel tax credit; statewide racetrack 
 
 
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1real estate
equalization.

2 (a) In order to encourage new investment in Illinois 
3racetrack facilities and
mitigate differing real estate tax 
4burdens among all racetracks, the licensees
affiliated or 
5associated with each racetrack that has been awarded live 
6racing
dates in the current year shall receive an immediate 
7pari-mutuel tax credit in
an amount equal to the greater of (i) 
850% of the amount of the real estate
taxes paid in the prior 
9year attributable to that racetrack, or (ii) the amount
by 
10which the real estate taxes paid in the prior year attributable 
11to that
racetrack exceeds 60% of the average real estate taxes 
12paid in the prior year
for all racetracks awarded live horse 
13racing meets in the current year.

14 Each year, regardless of whether the organization licensee 
15conducted live
racing in the year of certification, the
Board 
16shall certify in writing, prior to December 31, the real
estate 
17taxes paid in that year for each racetrack and the amount of 
18the
pari-mutuel tax credit that each organization licensee, 
19inter-track wagering
licensee, and inter-track wagering 
20location licensee that derives its license
from such racetrack 
21is entitled in the succeeding calendar year. The real
estate 
22taxes considered under this Section
for any racetrack shall be 
23those taxes on the real estate parcels and related
facilities 
24used to conduct a horse race meeting and inter-track wagering 
25at
such
racetrack under this Act.
In no event shall the amount 
26of the tax credit under this Section exceed the
amount of 
 
 
10100SB0690ham002- 493 -LRB101 04451 SMS 61506 a


1pari-mutuel taxes otherwise calculated under this Act.
The 
2amount of the tax credit under this Section
shall be retained 
3by each licensee and shall not be subject to any reallocation

4or further distribution under this Act. The Board may 
5promulgate emergency
rules to implement this Section.

6 (b) If the organization licensee is operating gaming 
7pursuant to an organization gaming license issued under the 
8Illinois Gambling Act, except the organization licensee 
9described in Section 19.5, then, for the 5-year period 
10beginning on the January 1 of the calendar year immediately 
11following the calendar year during which an organization 
12licensee begins conducting gaming operations pursuant to an 
13organization gaming license issued under the Illinois Gambling 
14Act, the organization licensee shall make capital 
15expenditures, in an amount equal to no less than 50% of the tax 
16credit under this Section, to the improvement and maintenance 
17of the backstretch, including, but not limited to, backstretch 
18barns, dormitories, and services for backstretch workers. 
19Those capital expenditures must be in addition to, and not in 
20lieu of, the capital expenditures made for backstretch 
21improvements in calendar year 2015, as reported to the Board in 
22the organization licensee's application for racing dates and as 
23certified by the Board. The organization licensee is required 
24to annually submit the list and amounts of these capital 
25expenditures to the Board by January 30th of the year following 
26the expenditure. 
 
 
10100SB0690ham002- 494 -LRB101 04451 SMS 61506 a


1 (c) If the organization licensee is conducting gaming in 
2accordance with paragraph (b), then, after the 5-year period 
3beginning on January 1 of the calendar year immediately 
4following the calendar year during which an organization 
5licensee begins conducting gaming operations pursuant to an 
6organization gaming license issued under the Illinois Gambling 
7Act, the organization license is ineligible to receive a tax 
8credit under this Section.
9(Source: P.A. 100-201, eff. 8-18-17.)


10 (230 ILCS 5/34.3 new)
11 Sec. 34.3. Drug testing. The Illinois Racing Board and the 
12Department of Agriculture shall jointly establish a program for 
13the purpose of conducting drug testing of horses at county 
14fairs and shall adopt any rules necessary for enforcement of 
15the program. The rules shall include appropriate penalties for 
16violations.




17 (230 ILCS 5/36)
 (from Ch. 8, par. 37-36)



18 Sec. 36. (a) Whoever administers or conspires to administer 
19to
any horse a hypnotic, narcotic, stimulant, depressant or any 
20chemical
substance which may affect the speed of a horse at any 
21time in any race
where the purse or any part of the purse is 
22made of money authorized by any
Section of this Act, except 
23those chemical substances permitted by ruling of
the Board, 
24internally, externally or by hypodermic method in a race or 
 
 
10100SB0690ham002- 495 -LRB101 04451 SMS 61506 a


1prior
thereto, or whoever knowingly enters a horse in any race 
2within a period of 24
hours after any hypnotic, narcotic, 
3stimulant, depressant or any other chemical
substance which may 
4affect the speed of a horse at any time, except those
chemical 
5substances permitted by ruling of the Board, has been 
6administered to
such horse either internally or externally or 
7by hypodermic method for the
purpose of increasing or retarding 
8the speed of such horse shall be guilty of a
Class 4 felony. 
9The Board shall suspend or revoke such violator's license.

10 (b) The term "hypnotic" as used in this Section includes 
11all barbituric
acid preparations and derivatives.

12 (c) The term "narcotic" as used in this Section includes 
13opium and
all its alkaloids, salts, preparations and 
14derivatives, cocaine
and all its salts, preparations and 
15derivatives and substitutes.

16 (d) The provisions of this Section and the treatment 
17authorized in this Section
apply to horses entered in and 
18competing in race meetings as defined in
Section 3.07 of this 
19Act and to horses entered in and competing at any county
fair.

20(Source: P.A. 79-1185.)




21 (230 ILCS 5/40) (from Ch. 8, par. 37-40)



22 Sec. 40. 
(a) The imposition of any fine or penalty provided 
23in this Act
shall not preclude the Board in its rules and 
24regulations from imposing a
fine or penalty for any other 
25action which, in the Board's discretion, is a
detriment or 
 
 
10100SB0690ham002- 496 -LRB101 04451 SMS 61506 a


1impediment to horse racing.

2 (b) The Director of Agriculture or his or her authorized 
3representative
shall impose the following monetary penalties 
4and hold administrative
hearings as required for failure to 
5submit the following applications,
lists, or reports within the 
6time period, date or manner required by
statute or rule or for 
7removing a foal from Illinois prior to inspection:

8  (1) late filing of a renewal application for offering 
9 or standing
stallion for service:

10   (A) if an application is submitted no more than 30 
11 days late, $50;

12   (B) if an application is submitted no more than 45 
13 days late, $150; or

14   (C) if an application is submitted more than 45 
15 days late, if filing
of the application is allowed 
16 under an administrative hearing, $250;

17  (2) late filing of list or report of mares bred:

18   (A) if a list or report is submitted no more than 
19 30 days late, $50;

20   (B) if a list or report is submitted no more than 
21 60 days late, $150; or

22   (C) if a list or report is submitted more than 60 
23 days late, if filing
of the list or report is allowed 
24 under an administrative hearing, $250;

25  (3) filing an Illinois foaled thoroughbred mare status 
26 report after the statutory deadline as provided in 
 
 
10100SB0690ham002- 497 -LRB101 04451 SMS 61506 a


1 subsection (k) of Section 30 of this Act
December 31:

2   (A) if a report is submitted no more than 30 days 
3 late, $50;

4   (B) if a report is submitted no more than 90 days 
5 late, $150;

6   (C) if a report is submitted no more than 150 days 
7 late, $250; or

8   (D) if a report is submitted more than 150 days 
9 late, if filing of
the report is allowed under an 
10 administrative hearing, $500;

11  (4) late filing of application for foal eligibility 
12 certificate:

13   (A) if an application is submitted no more than 30 
14 days late, $50;

15   (B) if an application is submitted no more than 90 
16 days late, $150;

17   (C) if an application is submitted no more than 150 
18 days late, $250; or

19   (D) if an application is submitted more than 150 
20 days late, if
filing of the application is allowed 
21 under an administrative hearing, $500;

22  (5) failure to report the intent to remove a foal from 
23 Illinois prior
to inspection, identification and 
24 certification by a Department of
Agriculture investigator, 
25 $50; and

26  (6) if a list or report of mares bred is incomplete, 
 
 
10100SB0690ham002- 498 -LRB101 04451 SMS 61506 a


1 $50 per mare not
included on the list or report.

2 Any person upon whom monetary penalties are imposed under 
3this Section 3
times within a 5-year period shall have any 
4further monetary penalties
imposed at double the amounts set 
5forth above. All monies assessed and
collected for violations 
6relating to thoroughbreds shall be paid into the
Illinois 
7Thoroughbred Breeders Fund. All monies assessed and collected 
8for
violations relating to standardbreds shall be paid into the 
9Illinois Standardbred
Breeders Fund.

10(Source: P.A. 99-933, eff. 1-27-17; 100-201, eff. 8-18-17.)


11 (230 ILCS 5/54.75)

12 Sec. 54.75. Horse Racing Equity Trust Fund.
13 (a) There is created a Fund to be known as the Horse
Racing

14Equity Trust Fund, which is a non-appropriated trust fund held 
15separate and apart from State moneys. The Fund shall consist of 
16moneys paid into it by owners licensees under
the Illinois 
17Riverboat Gambling Act for the purposes described in this 
18Section. The Fund shall
be administered
by the Board. Moneys in 
19the Fund shall be distributed as directed and certified by the 
20Board in accordance with the provisions of subsection (b).
21 (b) The moneys deposited into the Fund, plus any accrued 
22interest on those moneys, shall be distributed
within 10 days 
23after those moneys are deposited into the Fund as follows: 
24  (1) Sixty percent of all moneys distributed under this 
25 subsection shall be
distributed to organization licensees 
 
 
10100SB0690ham002- 499 -LRB101 04451 SMS 61506 a


1 to be distributed at their race
meetings as purses. 
2 Fifty-seven percent of the amount distributed under this

3 paragraph (1) shall be distributed for thoroughbred race 
4 meetings and
43% shall be distributed for standardbred race 
5 meetings. Within each
breed, moneys shall be allocated to 
6 each organization licensee's purse
fund in accordance with 
7 the ratio between the purses generated for that
breed by 
8 that licensee during the prior calendar year and the total 
9 purses
generated throughout the State for that breed during 
10 the prior calendar
year by licensees in the current 
11 calendar year. 
12  (2) The remaining 40% of the moneys distributed under 
13 this
subsection (b) shall be distributed as follows: 
14   (A) 11% shall be distributed to any person (or its 
15 successors or assigns) who had operating control of a 
16 racetrack that conducted live racing in 2002 at a 
17 racetrack in a
county with at least 230,000 inhabitants 
18 that borders the Mississippi River and is a licensee in 
19 the current year; and 
20   (B) the remaining 89% shall be distributed pro rata

21 according to the aggregate
proportion of total handle 
22 from wagering on live races conducted in Illinois 
23 (irrespective of where the wagers are placed) for 
24 calendar years 2004 and 2005
to any person (or its

25 successors or assigns) who (i) had
majority operating 
26 control of a racing facility at which live racing was 
 
 
10100SB0690ham002- 500 -LRB101 04451 SMS 61506 a


1 conducted in
calendar year 2002, (ii) is a licensee in 
2 the current
year, and (iii) is not eligible to receive 
3 moneys under subparagraph (A) of this paragraph (2). 
4   The moneys received by an organization licensee 
5 under this paragraph (2) shall be used by each 
6 organization licensee to improve, maintain, market, 
7 and otherwise operate its racing facilities to conduct 
8 live racing, which shall include backstretch services 
9 and capital improvements related to live racing and the 
10 backstretch. Any organization licensees sharing common 
11 ownership may pool the moneys received and spent at all 
12 racing facilities commonly owned in order to meet these 
13 requirements. 
14  If any person identified in this paragraph (2) becomes

15 ineligible to receive moneys from the Fund, such amount 
16 shall be redistributed
among the remaining persons in 
17 proportion to their percentages otherwise
calculated. 
18 (c) The Board shall monitor organization licensees to 
19ensure that moneys paid to organization licensees under this 
20Section are distributed by the organization licensees as 
21provided in subsection (b). 

22(Source: P.A. 95-1008, eff. 12-15-08.)

23 (230 ILCS 5/56 new)
24 Sec. 56. Gaming pursuant to an organization gaming license.
25 (a) A person, firm, corporation, partnership, or limited 
 
 
10100SB0690ham002- 501 -LRB101 04451 SMS 61506 a


1liability company having operating control of a racetrack may 
2apply to the Gaming Board for an organization gaming license. 
3An organization gaming license shall authorize its holder to 
4conduct gaming on the grounds of the racetrack of which the 
5organization gaming licensee has operating control. Only one 
6organization gaming license may be awarded for any racetrack. A 
7holder of an organization gaming license shall be subject to 
8the Illinois Gambling Act and rules of the Illinois Gaming 
9Board concerning gaming pursuant to an organization gaming 
10license issued under the Illinois Gambling Act. If the person, 
11firm, corporation, or limited liability company having 
12operating control of a racetrack is found by the Illinois 
13Gaming Board to be unsuitable for an organization gaming 
14license under the Illinois Gambling Act and rules of the Gaming 
15Board, that person, firm, corporation, or limited liability 
16company shall not be granted an organization gaming license. 
17Each license shall specify the number of gaming positions that 
18its holder may operate.
19 An organization gaming licensee may not permit patrons 
20under 21 years of age to be present in its organization gaming 
21facility, but the licensee may accept wagers on live racing and 
22inter-track wagers at its organization gaming facility.
23 (b) For purposes of this subsection, "adjusted gross 
24receipts" means an organization gaming licensee's gross 
25receipts less winnings paid to wagerers and shall also include 
26any amounts that would otherwise be deducted pursuant to 
 
 
10100SB0690ham002- 502 -LRB101 04451 SMS 61506 a


1subsection (a-9) of Section 13 of the Illinois Gambling Act. 
2The adjusted gross receipts by an organization gaming licensee 
3from gaming pursuant to an organization gaming license issued 
4under the Illinois Gambling Act remaining after the payment of 
5taxes under Section 13 of the Illinois Gambling Act shall be 
6distributed as follows:
7  (1) Amounts shall be paid to the purse account at the 
8 track at which the organization licensee is conducting 
9 racing equal to the following:
10   12.75% of annual adjusted gross receipts up to and 
11 including $93,000,000;
12   20% of annual adjusted gross receipts in excess of 
13 $93,000,000 but not exceeding $100,000,000;
14   26.5% of annual adjusted gross receipts in excess 
15 of $100,000,000 but not exceeding $125,000,000; and
16   20.5% of annual adjusted gross receipts in excess 
17 of $125,000,000.
18  If 2 different breeds race at the same racetrack in the 
19 same calendar year, the purse moneys allocated under this 
20 subsection (b) shall be divided pro rata based on live 
21 racing days awarded by the Board to that race track for 
22 each breed. However, the ratio may not exceed 60% for 
23 either breed, except if one breed is awarded fewer than 20 
24 live racing days, in which case the purse moneys allocated 
25 shall be divided pro rata based on live racing days. 
26  (2) The remainder shall be retained by the organization 
 
 
10100SB0690ham002- 503 -LRB101 04451 SMS 61506 a


1 gaming licensee.
2 (c) Annually, from the purse account of an organization 
3licensee racing thoroughbred horses in this State, except for 
4in Madison County, an amount equal to 12% of the gaming 
5receipts from gaming pursuant to an organization gaming license 
6placed into the purse accounts shall be paid to the Illinois 
7Thoroughbred Breeders Fund and shall be used for owner awards; 
8a stallion program pursuant to paragraph (3) of subsection (g) 
9of Section 30 of this Act; and Illinois conceived and foaled 
10stakes races pursuant to paragraph (2) of subsection (g) of 
11Section 30 of this Act, as specifically designated by the 
12horsemen association representing the largest number of owners 
13and trainers who race at the organization licensee's race 
14meetings.
15 Annually, from the purse account of an organization 
16licensee racing thoroughbred horses in Madison County, an 
17amount equal to 10% of the gaming receipts from gaming pursuant 
18to an organization gaming license placed into the purse 
19accounts shall be paid to the Illinois Thoroughbred Breeders 
20Fund and shall be used for owner awards; a stallion program 
21pursuant to paragraph (3) of subsection (g) of Section 30 of 
22this Act; and Illinois conceived and foaled stakes races 
23pursuant to paragraph (2) of subsection (g) of Section 30 of 
24this Act, as specifically designated by the horsemen 
25association representing the largest number of owners and 
26trainers who race at the organization licensee's race meetings. 
 
 
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1 Annually, from the amounts generated for purses from all 
2sources, including, but not limited to, amounts generated from 
3wagering conducted by organization licensees, organization 
4gaming licensees, inter-track wagering licensees, inter-track 
5wagering locations licensees, and advance deposit wagering 
6licensees, or an organization licensee to the purse account of 
7an organization licensee conducting thoroughbred races at a 
8track in Madison County, an amount equal to 10% of adjusted 
9gross receipts as defined in subsection (b) of this Section 
10shall be paid to the horsemen association representing the 
11largest number of owners and trainers who race at the 
12organization licensee's race meets, to be used to for 
13operational expenses and may be also used for after care 
14programs for retired thoroughbred race horses, backstretch 
15laundry and kitchen facilities, a health insurance or 
16retirement program, the Future Farmers of America, and such 
17other programs.
18 Annually, from the purse account of organization licensees 
19conducting thoroughbred races at racetracks in Cook County, 
20$100,000 shall be paid for division and equal distribution to 
21the animal sciences department of each Illinois public 
22university system engaged in equine research and education on 
23or before the effective date of this amendatory Act of the 
24101st General Assembly for equine research and education.
25 (d) Annually, from the purse account of an organization 
26licensee racing standardbred horses, an amount equal to 15% of 
 
 
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1the gaming receipts from gaming pursuant to an organization 
2gaming license placed into that purse account shall be paid to 
3the Illinois Standardbred Breeders Fund. Moneys deposited into 
4the Illinois Standardbred Breeders Fund shall be used for 
5standardbred racing as authorized in paragraphs 1, 2, 3, 8, and 
69 of subsection (g) of Section 31 of this Act and for bonus 
7awards as authorized under paragraph 6 of subsection (j) of 
8Section 31 of this Act.

9 Section 35-55. The Riverboat Gambling Act is amended by 
10changing Sections 1, 2, 3, 4, 5, 5.1, 6, 7, 7.3, 7.5, 8, 9, 11, 
1111.1, 12, 13, 14, 15, 17, 17.1, 18, 18.1, 19, 20, and 24 and by 
12adding Sections 5.3, 7.7, 7.8, 7.10, 7.11, 7.12, 7.13, 7.14, 
13and 7.15 as follows:




14 (230 ILCS 10/1) (from Ch. 120, par. 2401)



15 Sec. 1. Short title. This Act shall be known and may be 
16cited as the
Illinois Riverboat Gambling Act.

17(Source: P.A. 86-1029.)





18 (230 ILCS 10/2) (from Ch. 120, par. 2402)



19 Sec. 2. Legislative Intent. 

20 (a) This Act is intended to benefit the
people of the State 
21of Illinois
by assisting economic development, and promoting 
22Illinois tourism,
and by increasing the amount of revenues 
23available to the State to assist and
support education, and to 
 
 
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1defray State expenses.

2 (b) While authorization of riverboat and casino gambling 
3will enhance investment,
beautification, development and 
4tourism in Illinois, it is recognized that it will do so

5successfully only if public confidence and trust in the 
6credibility and
integrity of the gambling operations and the 
7regulatory process is
maintained. Therefore, regulatory 
8provisions of this Act are designed to
strictly regulate the 
9facilities, persons, associations and practices
related to 
10gambling operations pursuant to the police powers of the State,

11including comprehensive law enforcement supervision.

12 (c) The Illinois Gaming Board established under this Act 
13should, as soon
as possible, inform each applicant for an 
14owners license of the Board's
intent to grant or deny a 
15license.

16(Source: P.A. 93-28, eff. 6-20-03.)





17 (230 ILCS 10/3) (from Ch. 120, par. 2403)



18 Sec. 3. Riverboat Gambling Authorized. 

19 (a) Riverboat and casino gambling
operations and gaming 
20operations pursuant to an organization gaming license and the 
21system of wagering
incorporated therein, as defined in this 
22Act, are hereby authorized to the
extent that they are carried 
23out in accordance with the provisions of this
Act.

24 (b) This Act does not apply to the pari-mutuel system of 
25wagering used
or intended to be used in connection with the 
 
 
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1horse-race meetings as
authorized under the Illinois Horse 
2Racing Act of 1975, lottery games
authorized under the Illinois 
3Lottery Law, bingo authorized under the Bingo
License and Tax 
4Act, charitable games authorized under the Charitable Games
Act 
5or pull tabs and jar games conducted under the Illinois Pull 
6Tabs and Jar
Games Act. This Act applies to gaming by an 
7organization gaming licensee authorized under the Illinois 
8Horse Racing Act of 1975 to the extent provided in that Act and 
9in this Act. 

10 (c) Riverboat gambling conducted pursuant to this Act may 
11be authorized
upon any water within the State of Illinois or 
12any
water other than Lake Michigan which constitutes a boundary 
13of the State
of Illinois.
Notwithstanding any provision in this 
14subsection (c) to the contrary, a
licensee that receives its 
15license pursuant to subsection (e-5) of Section 7
may
conduct 
16riverboat gambling on Lake Michigan from a home dock located on 
17Lake
Michigan subject to any limitations contained in Section 
187. Notwithstanding any provision in this subsection (c) to the 
19contrary, a licensee may conduct gambling at its home dock 
20facility as provided in Sections 7 and 11. A licensee may 
21conduct riverboat gambling authorized under this Act

22regardless of whether it conducts excursion cruises. A licensee 
23may permit
the continuous ingress and egress of passengers for 
24the purpose of
gambling.

25 (d) Gambling that is conducted in accordance with this Act 
26using slot machines and video games of chance and other 
 
 
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1electronic gambling games as defined in both this Act and the 
2Illinois Horse Racing Act of 1975 is authorized. 
3(Source: P.A. 91-40, eff. 6-25-99.)





4 (230 ILCS 10/4) (from Ch. 120, par. 2404)



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

6 (a) "Board" means the Illinois Gaming Board.

7 (b) "Occupational license" means a license issued by the 
8Board to a
person or entity to perform an occupation which the 
9Board has identified as
requiring a license to engage in 
10riverboat gambling, casino gambling, or gaming pursuant to an 
11organization gaming license issued under this Act in Illinois.

12 (c) "Gambling game" includes, but is not limited to, 
13baccarat,
twenty-one, poker, craps, slot machine, video game of 
14chance, roulette
wheel, klondike table, punchboard, faro 
15layout, keno layout, numbers
ticket, push card, jar ticket, or 
16pull tab which is authorized by the Board
as a wagering device 
17under this Act.

18 (d) "Riverboat" means a self-propelled excursion boat, a

19permanently moored barge, or permanently moored barges that are 
20permanently
fixed together to operate as one vessel, on which 
21lawful gambling is
authorized and licensed as
provided in this 
22Act.

23 "Slot machine" means any mechanical, electrical, or other 
24device, contrivance, or machine that is authorized by the Board 
25as a wagering device under this Act which, upon insertion of a 
 
 
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1coin, currency, token, or similar object therein, or upon 
2payment of any consideration whatsoever, is available to play 
3or operate, the play or operation of which may deliver or 
4entitle the person playing or operating the machine to receive 
5cash, premiums, merchandise, tokens, or anything of value 
6whatsoever, whether the payoff is made automatically from the 
7machine or in any other manner whatsoever. A slot machine:
8  (1) may utilize spinning reels or video displays or 
9 both;
10  (2) may or may not dispense coins, tickets, or tokens 
11 to winning patrons;
12  (3) may use an electronic credit system for receiving 
13 wagers and making payouts; and
14  (4) may simulate a table game. 
15 "Slot machine" does not include table games authorized by 
16the Board as a wagering device under this Act. 
17 (e) "Managers license" means a license issued by the Board 
18to a person or
entity
to manage gambling operations conducted 
19by the State pursuant to Section 7.3.

20 (f) "Dock" means the location where a riverboat moors for 
21the purpose of
embarking passengers for and disembarking 
22passengers from the riverboat.

23 (g) "Gross receipts" means the total amount of money 
24exchanged for the
purchase of chips, tokens, or electronic 
25cards by riverboat patrons.

26 (h) "Adjusted gross receipts" means the gross receipts less

 
 
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1winnings paid to wagerers.

2 (i) "Cheat" means to alter the selection of criteria which 
3determine the
result of a gambling game or the amount or 
4frequency of payment in a gambling
game.

5 (j) (Blank).

6 (k) "Gambling operation" means the conduct of authorized 
7gambling games authorized under this Act
upon a riverboat or in 
8a casino or authorized under this Act and the Illinois Horse 
9Racing Act of 1975 at an organization gaming facility.

10 (l) "License bid" means the lump sum amount of money that 
11an applicant
bids and agrees to pay the State in return for an 
12owners license that is issued or
re-issued on or after July 1, 
132003.

14 "Table game" means a live gaming apparatus upon which 
15gaming is conducted or that determines an outcome that is the 
16object of a wager, including, but not limited to, baccarat, 
17twenty-one, blackjack, poker, craps, roulette wheel, klondike 
18table, punchboard, faro layout, keno layout, numbers ticket, 
19push card, jar ticket, pull tab, or other similar games that 
20are authorized by the Board as a wagering device under this 
21Act. "Table game" does not include slot machines or video games 
22of chance.
23 (m) The terms "minority person", "woman", and "person with 
24a disability" shall have the same meaning
as
defined in
Section 
252 of the Business Enterprise for Minorities, Women, and Persons 
26with
Disabilities Act.

 
 
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1 "Casino" means a facility at which lawful gambling is 
2authorized as provided in this Act. 
3 "Owners license" means a license to conduct riverboat or 
4casino gambling operations, but does not include an 
5organization gaming license.
6 "Licensed owner" means a person who holds an owners 
7license.
8 "Organization gaming facility" means that portion of an

9organization licensee's racetrack facilities at which gaming 
10authorized under Section 7.7 is conducted.
11 "Organization gaming license" means a license issued by the

12Illinois Gaming Board under Section 7.7 of this Act authorizing 
13gaming pursuant to that Section at an organization gaming

14facility.
15 "Organization gaming licensee" means an entity that holds

16an organization gaming license.
17 "Organization licensee" means an entity authorized by the 
18Illinois Racing Board to conduct pari-mutuel wagering in 
19accordance with the Illinois Horse Racing Act of 1975. With 
20respect only to gaming pursuant to an organization gaming 
21license, "organization licensee" includes the authorization 
22for gaming created under subsection (a) of Section 56 of the 
23Illinois Horse Racing Act of 1975. 
24(Source: P.A. 100-391, eff. 8-25-17.)




25 (230 ILCS 10/5) (from Ch. 120, par. 2405)


 
 
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1 Sec. 5. Gaming Board. 

2 (a) (1) There is hereby established the
Illinois Gaming 
3Board, which shall have the powers and duties specified in
this 
4Act, and all other powers necessary and proper to fully and

5effectively execute this Act for the purpose of administering, 
6regulating,
and enforcing the system of riverboat and casino 
7gambling established by this Act and gaming pursuant to an 
8organization gaming license issued under this Act. Its

9jurisdiction shall extend under this Act to every person, 
10association,
corporation, partnership and trust involved in 
11riverboat and casino gambling
operations and gaming pursuant to 
12an organization gaming license issued under this Act in the 
13State of Illinois.

14 (2) The Board shall consist of 5 members to be appointed by 
15the Governor
with the advice and consent of the Senate, one of 
16whom shall be designated
by the Governor to be chairperson 
17chairman. Each member shall have a reasonable
knowledge of the 
18practice, procedure and principles of gambling operations.

19Each member shall either be a resident of Illinois or shall 
20certify that he or she
will become a resident of Illinois 
21before taking office. 
22 On and after the effective date of this amendatory Act of 
23the 101st General Assembly, new appointees to the Board must 
24include the following:
25  (A) One member who has received, at a minimum, a 
26 bachelor's degree from an accredited school and at least 10 
 
 
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1 years of verifiable experience in the fields of 
2 investigation and law enforcement.
3  (B) One member who is a certified public accountant 
4 with experience in auditing and with knowledge of complex 
5 corporate structures and transactions.
6  (C) One member who has 5 years' experience as a 
7 principal, senior officer, or director of a company or 
8 business with either material responsibility for the daily 
9 operations and management of the overall company or 
10 business or material responsibility for the policy making 
11 of the company or business.
12  (D) One member who is an attorney licensed to practice 
13 law in Illinois for at least 5 years.
14 Notwithstanding any provision of this subsection (a), the 
15requirements of subparagraphs (A) through (D) of this paragraph 
16(2) shall not apply to any person reappointed pursuant to 
17paragraph (3).
18 No more than 3 members of the Board may be from the same 
19political party. No Board member shall, within a period of one 
20year immediately preceding nomination, have been employed or 
21received compensation or fees for services from a person or 
22entity, or its parent or affiliate, that has engaged in 
23business with the Board, a licensee, or a licensee under the 
24Illinois Horse Racing Act of 1975. Board members must publicly 
25disclose all prior affiliations with gaming interests, 
26including any compensation, fees, bonuses, salaries, and other 
 
 
10100SB0690ham002- 514 -LRB101 04451 SMS 61506 a


1reimbursement received from a person or entity, or its parent 
2or affiliate, that has engaged in business with the Board, a 
3licensee, or a licensee under the Illinois Horse Racing Act of 
41975. This disclosure must be made within 30 days after 
5nomination but prior to confirmation by the Senate and must be 
6made available to the members of the Senate. At least one 
7member
shall be experienced in law enforcement and criminal 
8investigation, at
least one member shall be a certified public 
9accountant experienced in
accounting and auditing, and at least 
10one member shall be a lawyer licensed
to practice law in 
11Illinois.

12 (3) The terms of office of the Board members shall be 3 
13years, except
that the terms of office of the initial Board 
14members appointed pursuant to
this Act will commence from the 
15effective date of this Act and run as
follows: one for a term 
16ending July 1, 1991, 2 for a term ending July 1,
1992, and 2 for 
17a term ending July 1, 1993. Upon the expiration of the

18foregoing terms, the successors of such members shall serve a 
19term for 3
years and until their successors are appointed and 
20qualified for like terms.
Vacancies in the Board shall be 
21filled for the unexpired term in like
manner as original 
22appointments. Each member of the Board shall be
eligible for 
23reappointment at the discretion of the Governor with the
advice 
24and consent of the Senate.

25 (4) Each member of the Board shall receive $300 for each 
26day the
Board meets and for each day the member conducts any 
 
 
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1hearing pursuant to
this Act. Each member of the Board shall 
2also be reimbursed for all actual
and necessary expenses and 
3disbursements incurred in the execution of official
duties.

4 (5) No person shall be appointed a member of the Board or 
5continue to be
a member of the Board who is, or whose spouse, 
6child or parent is, a member
of the board of directors of, or a 
7person financially interested in, any
gambling operation 
8subject to the jurisdiction of this Board, or any race
track, 
9race meeting, racing association or the operations thereof 
10subject
to the jurisdiction of the Illinois Racing Board. No 
11Board member shall
hold any other public office. No person 
12shall be a
member of the Board who is not of good moral 
13character or who has been
convicted of, or is under indictment 
14for, a felony under the laws of
Illinois or any other state, or 
15the United States.

16 (5.5) No member of the Board shall engage in any political 
17activity. For the purposes of this Section, "political" means 
18any activity in support
of or in connection with any campaign 
19for federal, State, or local elective office or any political

20organization, but does not include activities (i) relating to 
21the support or
opposition of any executive, legislative, or 
22administrative action (as those
terms are defined in Section 2 
23of the Lobbyist Registration Act), (ii) relating
to collective 
24bargaining, or (iii) that are
otherwise
in furtherance of the 
25person's official
State duties or governmental and public 
26service functions.

 
 
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1 (6) Any member of the Board may be removed by the Governor 
2for neglect
of duty, misfeasance, malfeasance, or nonfeasance 
3in office or for engaging in any political activity.

4 (7) Before entering upon the discharge of the duties of his 
5office, each
member of the Board shall take an oath that he 
6will faithfully execute the
duties of his office according to 
7the laws of the State and the rules and
regulations adopted 
8therewith and shall give bond to the State of Illinois,

9approved by the Governor, in the sum of $25,000. Every such 
10bond, when
duly executed and approved, shall be recorded in the 
11office of the
Secretary of State. Whenever the Governor 
12determines that the bond of any
member of the Board has become 
13or is likely to become invalid or
insufficient, he shall 
14require such member forthwith to renew his bond,
which is to be 
15approved by the Governor. Any member of the Board who fails
to 
16take oath and give bond within 30 days from the date of his 
17appointment,
or who fails to renew his bond within 30 days 
18after it is demanded by the
Governor, shall be guilty of 
19neglect of duty and may be removed by the
Governor. The cost of 
20any bond given by any member of the Board under this
Section 
21shall be taken to be a part of the necessary expenses of the 
22Board.

23 (7.5) For the examination of all mechanical, 
24electromechanical, or electronic table games, slot machines, 
25slot accounting systems, sports wagering systems, and other 
26electronic gaming equipment, and the field inspection of such 
 
 
10100SB0690ham002- 517 -LRB101 04451 SMS 61506 a


1systems, games, and machines, for compliance with this Act, the 
2Board shall may utilize the services of one or more independent 
3outside testing laboratories that have been accredited in 
4accordance with ISO/IEC 17025 by an accreditation body that is 
5a signatory to the International Laboratory Accreditation 
6Cooperation Mutual Recognition Agreement signifying they by a 
7national accreditation body and that, in the judgment of the 
8Board, are qualified to perform such examinations. 
9Notwithstanding any law to the contrary, the Board shall 
10consider the licensing of independent outside testing 
11laboratory applicants in accordance with procedures 
12established by the Board by rule. The Board shall not withhold 
13its approval of an independent outside testing laboratory 
14license applicant that has been accredited as required under 
15this paragraph (7.5) and is licensed in gaming jurisdictions 
16comparable to Illinois. Upon the finalization of required 
17rules, the Board shall license independent testing 
18laboratories and accept the test reports of any licensed 
19testing laboratory of the system's, game's, or machine 
20manufacturer's choice, notwithstanding the existence of 
21contracts between the Board and any independent testing 
22laboratory. 
23 (8) The Board shall employ such
personnel as may be 
24necessary to carry out its functions and shall determine the 
25salaries of all personnel, except those personnel whose 
26salaries are determined under the terms of a collective 
 
 
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1bargaining agreement. No
person shall be employed to serve the 
2Board who is, or whose spouse, parent
or child is, an official 
3of, or has a financial interest in or financial
relation with, 
4any operator engaged in gambling operations within this
State 
5or any organization engaged in conducting horse racing within 
6this
State. For the one year immediately preceding employment, 
7an employee shall not have been employed or received 
8compensation or fees for services from a person or entity, or 
9its parent or affiliate, that has engaged in business with the 
10Board, a licensee, or a licensee under the Illinois Horse 
11Racing Act of 1975. Any employee violating these prohibitions 
12shall be subject to
termination of employment.

13 (9) An Administrator shall perform any and all duties that 
14the Board
shall assign him. The salary of the Administrator 
15shall be determined by
the Board and, in addition,
he shall be 
16reimbursed for all actual and necessary expenses incurred by

17him in discharge of his official duties. The Administrator 
18shall keep
records of all proceedings of the Board and shall 
19preserve all records,
books, documents and other papers 
20belonging to the Board or entrusted to
its care. The 
21Administrator shall devote his full time to the duties of
the 
22office and shall not hold any other office or employment.

23 (b) The Board shall have general responsibility for the 
24implementation
of this Act. Its duties include, without 
25limitation, the following:


26  (1) To decide promptly and in reasonable order all 
 
 
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1 license applications.
Any party aggrieved by an action of 
2 the Board denying, suspending,
revoking, restricting or 
3 refusing to renew a license may request a hearing
before 
4 the Board. A request for a hearing must be made to the 
5 Board in
writing within 5 days after service of notice of 
6 the action of the Board.
Notice of the action of the Board 
7 shall be served either by personal
delivery or by certified 
8 mail, postage prepaid, to the aggrieved party.
Notice 
9 served by certified mail shall be deemed complete on the 
10 business
day following the date of such mailing. The Board 
11 shall conduct any such all
requested hearings promptly and 
12 in reasonable order;


13  (2) To conduct all hearings pertaining to civil 
14 violations of this Act
or rules and regulations promulgated 
15 hereunder;


16  (3) To promulgate such rules and regulations as in its 
17 judgment may be
necessary to protect or enhance the 
18 credibility and integrity of gambling
operations 
19 authorized by this Act and the regulatory process 
20 hereunder;


21  (4) To provide for the establishment and collection of 
22 all license and
registration fees and taxes imposed by this 
23 Act and the rules and
regulations issued pursuant hereto. 
24 All such fees and taxes shall be
deposited into the State 
25 Gaming Fund;


26  (5) To provide for the levy and collection of penalties 
 
 
10100SB0690ham002- 520 -LRB101 04451 SMS 61506 a


1 and fines for the
violation of provisions of this Act and 
2 the rules and regulations
promulgated hereunder. All such 
3 fines and penalties shall be deposited
into the Education 
4 Assistance Fund, created by Public Act 86-0018, of the

5 State of Illinois;


6  (6) To be present through its inspectors and agents any 
7 time gambling
operations are conducted on any riverboat, in 
8 any casino, or at any organization gaming
facility for the 
9 purpose of certifying the
revenue thereof, receiving 
10 complaints from the public, and conducting such
other 
11 investigations into the conduct of the gambling games and 
12 the
maintenance of the equipment as from time to time the 
13 Board may deem
necessary and proper;


14  (7) To review and rule upon any complaint by a licensee

15 regarding any investigative procedures of the State which 
16 are unnecessarily
disruptive of gambling operations. The 
17 need to inspect and investigate
shall be presumed at all 
18 times. The disruption of a licensee's operations
shall be 
19 proved by clear and convincing evidence, and establish 
20 that: (A)
the procedures had no reasonable law enforcement 
21 purposes, and (B) the
procedures were so disruptive as to 
22 unreasonably inhibit gambling operations;


23  (8) To hold at least one meeting each quarter of the 
24 fiscal
year. In addition, special meetings may be called by 
25 the Chairman or any 2
Board members upon 72 hours written 
26 notice to each member. All Board
meetings shall be subject 
 
 
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1 to the Open Meetings Act. Three members of the
Board shall 
2 constitute a quorum, and 3 votes shall be required for any

3 final determination by the Board. The Board shall keep a 
4 complete and
accurate record of all its meetings. A 
5 majority of the members of the Board
shall constitute a 
6 quorum for the transaction of any business, for the

7 performance of any duty, or for the exercise of any power 
8 which this Act
requires the Board members to transact, 
9 perform or exercise en banc, except
that, upon order of the 
10 Board, one of the Board members or an
administrative law 
11 judge designated by the Board may conduct any hearing

12 provided for under this Act or by Board rule and may 
13 recommend findings and
decisions to the Board. The Board 
14 member or administrative law judge
conducting such hearing 
15 shall have all powers and rights granted to the
Board in 
16 this Act. The record made at the time of the hearing shall 
17 be
reviewed by the Board, or a majority thereof, and the 
18 findings and decision
of the majority of the Board shall 
19 constitute the order of the Board in
such case;


20  (9) To maintain records which are separate and distinct 
21 from the records
of any other State board or commission. 
22 Such records shall be available
for public inspection and 
23 shall accurately reflect all Board proceedings;


24  (10) To file a written annual report with the Governor 
25 on or before
July 1 each year and such additional reports 
26 as the Governor may request.
The annual report shall 
 
 
10100SB0690ham002- 522 -LRB101 04451 SMS 61506 a


1 include a statement of receipts and disbursements
by the 
2 Board, actions taken by the Board, and any additional 
3 information
and recommendations which the Board may deem 
4 valuable or which the Governor
may request;


5  (11) (Blank);


6  (12) (Blank);


7  (13) To assume responsibility for administration and 
8 enforcement of the
Video Gaming Act; and
9  (13.1) To assume responsibility for the administration 
10 and enforcement
of operations at organization gaming 
11 facilities pursuant to this Act and the
Illinois Horse 
12 Racing Act of 1975; 
13  (13.2) To assume responsibility for the administration 
14 and enforcement
of the Sports Wagering Act; and 
15  (14) To adopt, by rule, a code of conduct governing 
16 Board members and employees that ensure, to the maximum 
17 extent possible, that persons subject to this Code avoid 
18 situations, relationships, or associations that may 
19 represent or lead to a conflict of interest.

20 Internal controls and changes submitted by licensees must 
21be reviewed and either approved or denied with cause within 90 
22days after receipt of submission is deemed final by the 
23Illinois Gaming Board. In the event an internal control 
24submission or change does not meet the standards set by the 
25Board, staff of the Board must provide technical assistance to 
26the licensee to rectify such deficiencies within 90 days after 
 
 
10100SB0690ham002- 523 -LRB101 04451 SMS 61506 a


1the initial submission and the revised submission must be 
2reviewed and approved or denied with cause within 90 days after 
3the date the revised submission is deemed final by the Board. 
4For the purposes of this paragraph, "with cause" means that the 
5approval of the submission would jeopardize the integrity of 
6gaming. In the event the Board staff has not acted within the 
7timeframe, the submission shall be deemed approved.
8 (c) The Board shall have jurisdiction over and shall 
9supervise all
gambling operations governed by this Act. The 
10Board shall have all powers
necessary and proper to fully and 
11effectively execute the provisions of
this Act, including, but 
12not limited to, the following:


13  (1) To investigate applicants and determine the 
14 eligibility of
applicants for licenses and to select among 
15 competing applicants the
applicants which best serve the 
16 interests of the citizens of Illinois.


17  (2) To have jurisdiction and supervision over all 
18 riverboat gambling
operations authorized under this Act in 
19 this State and all persons in places on riverboats where 
20 gambling
operations are conducted.


21  (3) To promulgate rules and regulations for the purpose 
22 of administering
the provisions of this Act and to 
23 prescribe rules, regulations and
conditions under which 
24 all riverboat gambling operations subject to this
Act in 
25 the State shall be
conducted. Such rules and regulations 
26 are to provide for the prevention of
practices detrimental 
 
 
10100SB0690ham002- 524 -LRB101 04451 SMS 61506 a


1 to the public interest and for the best interests of

2 riverboat gambling, including rules and regulations 
3 regarding the
inspection of organization gaming 
4 facilities, casinos, and such riverboats, and the review of 
5 any permits or licenses
necessary to operate a riverboat, 
6 casino, or organization gaming facility under any laws or 
7 regulations applicable
to riverboats, casinos, or 
8 organization gaming facilities and to impose penalties for 
9 violations thereof.


10  (4) To enter the office, riverboats, casinos, 
11 organization gaming facilities, and
other facilities, or 
12 other
places of business of a licensee, where evidence of 
13 the compliance or
noncompliance with the provisions of this 
14 Act is likely to be found.


15  (5) To investigate alleged violations of this Act or 
16 the
rules of the Board and to take appropriate disciplinary

17 action against a licensee or a holder of an occupational 
18 license for a
violation, or institute appropriate legal 
19 action for enforcement, or both.


20  (6) To adopt standards for the licensing of all persons 
21 and entities under this Act,
as well as for electronic or 
22 mechanical gambling games, and to establish
fees for such 
23 licenses.


24  (7) To adopt appropriate standards for all 
25 organization gaming facilities, riverboats, casinos,
and 
26 other facilities authorized under this Act.


 
 
10100SB0690ham002- 525 -LRB101 04451 SMS 61506 a


1  (8) To require that the records, including financial or 
2 other statements
of any licensee under this Act, shall be 
3 kept in such manner as prescribed
by the Board and that any 
4 such licensee involved in the ownership or
management of 
5 gambling operations submit to the Board an annual balance

6 sheet and profit and loss statement, list of the 
7 stockholders or other
persons having a 1% or greater 
8 beneficial interest in the gambling
activities of each 
9 licensee, and any other information the Board deems

10 necessary in order to effectively administer this Act and 
11 all rules,
regulations, orders and final decisions 
12 promulgated under this Act.


13  (9) To conduct hearings, issue subpoenas for the 
14 attendance of
witnesses and subpoenas duces tecum for the 
15 production of books, records
and other pertinent documents 
16 in accordance with the Illinois
Administrative Procedure 
17 Act, and to administer oaths and affirmations to
the 
18 witnesses, when, in the judgment of the Board, it is 
19 necessary to
administer or enforce this Act or the Board 
20 rules.


21  (10) To prescribe a form to be used by any licensee 
22 involved in the
ownership or management of gambling 
23 operations as an
application for employment for their 
24 employees.


25  (11) To revoke or suspend licenses, as the Board may 
26 see fit and in
compliance with applicable laws of the State 
 
 
10100SB0690ham002- 526 -LRB101 04451 SMS 61506 a


1 regarding administrative
procedures, and to review 
2 applications for the renewal of licenses. The
Board may 
3 suspend an owners license or an organization gaming 
4 license , without notice or hearing upon a
determination 
5 that the safety or health of patrons or employees is

6 jeopardized by continuing a gambling operation conducted 
7 under that license riverboat's operation. The suspension 
8 may
remain in effect until the Board determines that the 
9 cause for suspension
has been abated. The Board may revoke 
10 an the owners license or organization gaming license upon a

11 determination that the licensee owner has not made 
12 satisfactory progress toward
abating the hazard.


13  (12) To eject or exclude or authorize the ejection or 
14 exclusion of, any
person from riverboat gambling 
15 facilities where that such person is in violation
of this 
16 Act, rules and regulations thereunder, or final orders of 
17 the
Board, or where such person's conduct or reputation is 
18 such that his or her
presence within the riverboat gambling 
19 facilities may, in the opinion of
the Board, call into 
20 question the honesty and integrity of the gambling

21 operations or interfere with the orderly conduct thereof; 
22 provided that the
propriety of such ejection or exclusion 
23 is subject to subsequent hearing
by the Board.


24  (13) To require all licensees of gambling operations to 
25 utilize a
cashless wagering system whereby all players' 
26 money is converted to tokens,
electronic cards, or chips 
 
 
10100SB0690ham002- 527 -LRB101 04451 SMS 61506 a


1 which shall be used only for wagering in the
gambling 
2 establishment.


3  (14) (Blank).


4  (15) To suspend, revoke or restrict licenses, to 
5 require the
removal of a licensee or an employee of a 
6 licensee for a violation of this
Act or a Board rule or for 
7 engaging in a fraudulent practice, and to
impose civil 
8 penalties of up to $5,000 against individuals and up to

9 $10,000 or an amount equal to the daily gross receipts, 
10 whichever is
larger, against licensees for each violation 
11 of any provision of the Act, any rules adopted by the 
12 Board, any order of the Board or any other action
which, in 
13 the Board's discretion, is a detriment or impediment to 
14 riverboat
gambling operations.


15  (16) To hire employees to gather information, conduct 
16 investigations
and carry out any other tasks contemplated 
17 under this Act.


18  (17) To establish minimum levels of insurance to be 
19 maintained by
licensees.


20  (18) To authorize a licensee to sell or serve alcoholic 
21 liquors, wine or
beer as defined in the Liquor Control Act 
22 of 1934 on board a riverboat or in a casino
and to have 
23 exclusive authority to establish the hours for sale and

24 consumption of alcoholic liquor on board a riverboat or in 
25 a casino, notwithstanding any
provision of the Liquor 
26 Control Act of 1934 or any local ordinance, and
regardless 
 
 
10100SB0690ham002- 528 -LRB101 04451 SMS 61506 a


1 of whether the riverboat makes excursions. The

2 establishment of the hours for sale and consumption of 
3 alcoholic liquor on
board a riverboat or in a casino is an 
4 exclusive power and function of the State. A home
rule unit 
5 may not establish the hours for sale and consumption of 
6 alcoholic
liquor on board a riverboat or in a casino. This 
7 subdivision (18) amendatory Act of 1991 is a denial and

8 limitation of home rule powers and functions under 
9 subsection (h) of
Section 6 of Article VII of the Illinois 
10 Constitution.


11  (19) After consultation with the U.S. Army Corps of 
12 Engineers, to
establish binding emergency orders upon the 
13 concurrence of a majority of
the members of the Board 
14 regarding the navigability of water, relative to

15 excursions,
in the event
of extreme weather conditions, 
16 acts of God or other extreme circumstances.


17  (20) To delegate the execution of any of its powers 
18 under this Act for
the purpose of administering and 
19 enforcing this Act and the its rules adopted by the Board 
20 and
regulations hereunder.

21  (20.5) To approve any contract entered into on its 
22 behalf.

23  (20.6) To appoint investigators to conduct 
24 investigations, searches, seizures, arrests, and other 
25 duties imposed under this Act, as deemed necessary by the 
26 Board. These investigators have and may exercise all of the 
 
 
10100SB0690ham002- 529 -LRB101 04451 SMS 61506 a


1 rights and powers of peace officers, provided that these 
2 powers shall be limited to offenses or violations occurring 
3 or committed in a casino, in an organization gaming 
4 facility, or on a riverboat or dock, as defined in 
5 subsections (d) and (f) of Section 4, or as otherwise 
6 provided by this Act or any other law.
7  (20.7) To contract with the Department of State Police 
8 for the use of trained and qualified State police officers 
9 and with the Department of Revenue for the use of trained 
10 and qualified Department of Revenue investigators to 
11 conduct investigations, searches, seizures, arrests, and 
12 other duties imposed under this Act and to exercise all of 
13 the rights and powers of peace officers, provided that the 
14 powers of Department of Revenue investigators under this 
15 subdivision (20.7) shall be limited to offenses or 
16 violations occurring or committed in a casino, in an 
17 organization gaming facility, or on a riverboat or dock, as 
18 defined in subsections (d) and (f) of Section 4, or as 
19 otherwise provided by this Act or any other law. In the 
20 event the Department of State Police or the Department of 
21 Revenue is unable to fill contracted police or 
22 investigative positions, the Board may appoint 
23 investigators to fill those positions pursuant to 
24 subdivision (20.6).

25  (21) To adopt rules concerning the conduct of gaming 
26 pursuant to an organization gaming license issued under 
 
 
10100SB0690ham002- 530 -LRB101 04451 SMS 61506 a


1 this Act. 
2  (22) To have the same jurisdiction and supervision over 
3 casinos and organization gaming facilities as the Board has 
4 over riverboats, including, but not limited to, the power 
5 to (i) investigate, review, and approve contracts as that 
6 power is applied to riverboats, (ii) adopt rules for 
7 administering the provisions of this Act, (iii) adopt 
8 standards for the licensing of all persons involved with a 
9 casino or organization gaming facility, (iv) investigate 
10 alleged violations of this Act by any person involved with 
11 a casino or organization gaming facility, and (v) require 
12 that records, including financial or other statements of 
13 any casino or organization gaming facility, shall be kept 
14 in such manner as prescribed by the Board. 

15  (23) (21) To take any other action as may be reasonable 
16 or appropriate to
enforce this Act and the rules adopted by 
17 the Board and regulations hereunder.

18 (d) The Board may seek and shall receive the cooperation of 
19the
Department of State Police in conducting background 
20investigations of
applicants and in fulfilling its 
21responsibilities under
this Section. Costs incurred by the 
22Department of State Police as
a result of such cooperation 
23shall be paid by the Board in conformance
with the requirements 
24of Section 2605-400 of the Department of State Police Law
(20 
25ILCS 2605/2605-400).

26 (e) The Board must authorize to each investigator and to 
 
 
10100SB0690ham002- 531 -LRB101 04451 SMS 61506 a


1any other
employee of the Board exercising the powers of a 
2peace officer a distinct badge
that, on its face, (i) clearly 
3states that the badge is authorized by the Board
and
(ii) 
4contains a unique identifying number. No other badge shall be 
5authorized
by the Board.

6(Source: P.A. 100-1152, eff. 12-14-18.)





7 (230 ILCS 10/5.1) (from Ch. 120, par. 2405.1)


8 Sec. 5.1. Disclosure of records. 

9 (a) Notwithstanding any applicable statutory provision to 
10the contrary,
the Board shall, on written request from any 
11person, provide
information furnished by an applicant or 
12licensee concerning the applicant
or licensee, his products, 
13services or gambling enterprises and his
business holdings, as 
14follows:


15  (1) The name, business address and business telephone 
16 number of any
applicant or licensee.


17  (2) An identification of any applicant or licensee 
18 including, if an
applicant or licensee is not an 
19 individual, the names and addresses of all stockholders and 
20 directors, if the entity is a corporation; the names and 
21 addresses of all members, if the entity is a limited 
22 liability company; the names and addresses of all partners, 
23 both general and limited, if the entity is a partnership; 
24 and the names and addresses of all beneficiaries, if the 
25 entity is a trust the state of incorporation or

 
 
10100SB0690ham002- 532 -LRB101 04451 SMS 61506 a


1 registration, the corporate officers, and the identity of 
2 all shareholders
or participants. If an applicant or 
3 licensee has a pending registration
statement filed with 
4 the Securities and Exchange Commission, only the names
of 
5 those persons or entities holding interest of 5% or more 
6 must be provided.


7  (3) An identification of any business, including, if 
8 applicable, the
state of incorporation or registration, in 
9 which an applicant or licensee
or an applicant's or 
10 licensee's spouse or children has an equity interest
of 
11 more than 1%. If an applicant or licensee is a corporation, 
12 partnership
or other business entity, the applicant or 
13 licensee shall identify any
other corporation, partnership 
14 or business entity in which it has an equity
interest of 1%

15 or more, including, if applicable, the state of

16 incorporation or registration. This information need not 
17 be provided by a
corporation, partnership or other business 
18 entity that has a pending
registration statement filed with 
19 the Securities and Exchange Commission.


20  (4) Whether an applicant or licensee has been indicted, 
21 convicted,
pleaded guilty or nolo contendere, or forfeited 
22 bail concerning any
criminal offense under the laws of any 
23 jurisdiction, either felony or
misdemeanor (except for 
24 traffic violations), including the date, the name
and 
25 location of the court, arresting agency and prosecuting 
26 agency, the
case number, the offense, the disposition and 
 
 
10100SB0690ham002- 533 -LRB101 04451 SMS 61506 a


1 the location and length of
incarceration.


2  (5) Whether an applicant or licensee has had any 
3 license or
certificate issued by a licensing authority in 
4 Illinois or any other
jurisdiction denied, restricted, 
5 suspended, revoked or not renewed and a
statement 
6 describing the facts and circumstances concerning the 
7 denial,
restriction, suspension, revocation or 
8 non-renewal, including the licensing
authority, the date 
9 each such action was taken, and the reason for each
such 
10 action.


11  (6) Whether an applicant or licensee has ever filed or 
12 had filed against
it a proceeding in bankruptcy or has ever 
13 been involved in any formal
process to adjust, defer, 
14 suspend or otherwise work out the payment of any
debt 
15 including the date of filing, the name and location of the 
16 court, the
case and number of the disposition.


17  (7) Whether an applicant or licensee has filed, or been 
18 served with a
complaint or other notice filed with any 
19 public body, regarding the
delinquency in the payment of, 
20 or a dispute over the filings concerning the
payment of, 
21 any tax required under federal, State or local law, 
22 including
the amount, type of tax, the taxing agency and 
23 time periods involved.


24  (8) A statement listing the names and titles of all 
25 public officials
or officers of any unit of government, and 
26 relatives of said
public officials or officers who, 
 
 
10100SB0690ham002- 534 -LRB101 04451 SMS 61506 a


1 directly or indirectly, own
any financial interest in, have 
2 any beneficial interest in, are the
creditors of or hold 
3 any debt instrument issued by, or hold or have any
interest 
4 in any contractual or service relationship with, an 
5 applicant
or licensee.


6  (9) Whether an applicant or licensee has made, directly 
7 or indirectly,
any political contribution, or any loans, 
8 donations or other payments, to
any candidate or office 
9 holder, within 5 years from the date of filing the

10 application, including the amount and the method of 
11 payment.


12  (10) The name and business telephone number of the 
13 counsel
representing an applicant or licensee in matters 
14 before the Board.


15  (11) A description of any proposed or approved gambling 
16 riverboat
gaming operation, including the type of boat, 
17 home dock, or casino or gaming location, expected
economic 
18 benefit to the community, anticipated or actual number of

19 employees, any statement from an applicant or licensee 
20 regarding compliance
with federal and State affirmative 
21 action guidelines, projected or actual
admissions and 
22 projected or actual adjusted gross gaming receipts.


23  (12) A description of the product or service to be 
24 supplied by an
applicant for a supplier's license.

25 (b) Notwithstanding any applicable statutory provision to 
26the contrary,
the Board shall, on written request from any 
 
 
10100SB0690ham002- 535 -LRB101 04451 SMS 61506 a


1person, also provide
the following information:


2  (1) The amount of the wagering tax and admission tax 
3 paid daily to the
State of Illinois by the holder of an 
4 owner's license.


5  (2) Whenever the Board finds an applicant for an 
6 owner's license
unsuitable for licensing, a copy of the 
7 written letter outlining the
reasons for the denial.


8  (3) Whenever the Board has refused to grant leave for 
9 an applicant to
withdraw his application, a copy of the 
10 letter outlining the reasons for
the refusal.

11 (c) Subject to the above provisions, the Board shall not 
12disclose any
information which would be barred by:


13  (1) Section 7 of the Freedom of Information Act; or


14  (2) The statutes, rules, regulations or 
15 intergovernmental agreements
of any jurisdiction.

16 (d) The Board may assess fees for the copying of 
17information in
accordance with Section 6 of the Freedom of 
18Information Act.

19(Source: P.A. 96-1392, eff. 1-1-11.)



20 (230 ILCS 10/5.3 new)
21 Sec. 5.3. Ethical conduct.
22 (a) Officials and employees of the corporate authority of a 
23host community must carry out their duties and responsibilities 
24in such a manner as to promote and preserve public trust and 
25confidence in the integrity and conduct of gaming.
 
 
10100SB0690ham002- 536 -LRB101 04451 SMS 61506 a


1 (b) Officials and employees of the corporate authority of a 
2host community shall not use or attempt to use his or her 
3official position to secure or attempt to secure any privilege, 
4advantage, favor, or influence for himself or herself or 
5others.
6 (c) Officials and employees of the corporate authority of a 
7host community may not have a financial interest, directly or 
8indirectly, in his or her own name or in the name of any other 
9person, partnership, association, trust, corporation, or other 
10entity in any contract or subcontract for the performance of 
11any work for a riverboat or casino that is located in the host 
12community. This prohibition shall extend to the holding or 
13acquisition of an interest in any entity identified by Board 
14action that, in the Board's judgment, could represent the 
15potential for or the appearance of a financial interest. The 
16holding or acquisition of an interest in such entities through 
17an indirect means, such as through a mutual fund, shall not be 
18prohibited, except that the Board may identify specific 
19investments or funds that, in its judgment, are so influenced 
20by gaming holdings as to represent the potential for or the 
21appearance of a conflict of interest.
22 (d) Officials and employees of the corporate authority of a 
23host community may not accept any gift, gratuity, service, 
24compensation, travel, lodging, or thing of value, with the 
25exception of unsolicited items of an incidental nature, from 
26any person, corporation, or entity doing business with the 
 
 
10100SB0690ham002- 537 -LRB101 04451 SMS 61506 a


1riverboat or casino that is located in the host community.
2 (e) Officials and employees of the corporate authority of a 
3host community shall not, during the period that the person is 
4an official or employee of the corporate authority or for a 
5period of 2 years immediately after leaving such office, 
6knowingly accept employment or receive compensation or fees for 
7services from a person or entity, or its parent or affiliate, 
8that has engaged in business with the riverboat or casino that 
9is located in the host community that resulted in contracts 
10with an aggregate value of at least $25,000 or if that official 
11or employee has made a decision that directly applied to the 
12person or entity, or its parent or affiliate.
13 (f) A spouse, child, or parent of an official or employee 
14of the corporate authority of a host community may not have a 
15financial interest, directly or indirectly, in his or her own 
16name or in the name of any other person, partnership, 
17association, trust, corporation, or other entity in any 
18contract or subcontract for the performance of any work for a 
19riverboat or casino in the host community. This prohibition 
20shall extend to the holding or acquisition of an interest in 
21any entity identified by Board action that, in the judgment of 
22the Board, could represent the potential for or the appearance 
23of a conflict of interest. The holding or acquisition of an 
24interest in such entities through an indirect means, such as 
25through a mutual fund, shall not be prohibited, expect that the 
26Board may identify specific investments or funds that, in its 
 
 
10100SB0690ham002- 538 -LRB101 04451 SMS 61506 a


1judgment, are so influenced by gaming holdings as to represent 
2the potential for or the appearance of a conflict of interest.
3 (g) A spouse, child, or parent of an official or employee 
4of the corporate authority of a host community may not accept 
5any gift, gratuity, service, compensation, travel, lodging, or 
6thing of value, with the exception of unsolicited items of an 
7incidental nature, from any person, corporation, or entity 
8doing business with the riverboat or casino that is located in 
9the host community.
10 (h) A spouse, child, or parent of an official or employee 
11of the corporate authority of a host community may not, during 
12the period that the person is an official of the corporate 
13authority or for a period of 2 years immediately after leaving 
14such office or employment, knowingly accept employment or 
15receive compensation or fees for services from a person or 
16entity, or its parent or affiliate, that has engaged in 
17business with the riverboat or casino that is located in the 
18host community that resulted in contracts with an aggregate 
19value of at least $25,000 or if that official or employee has 
20made a decision that directly applied to the person or entity, 
21or its parent or affiliate.
22 (i) Officials and employees of the corporate authority of a 
23host community shall not attempt, in any way, to influence any 
24person or entity doing business with the riverboat or casino 
25that is located in the host community or any officer, agent, or 
26employee thereof to hire or contract with any person or entity 
 
 
10100SB0690ham002- 539 -LRB101 04451 SMS 61506 a


1for any compensated work.
2 (j) Any communication between an official of the corporate 
3authority of a host community and any applicant for an owners 
4license in the host community, or an officer, director, or 
5employee of a riverboat or casino in the host community, 
6concerning any matter relating in any way to gaming shall be 
7disclosed to the Board. Such disclosure shall be in writing by 
8the official within 30 days after the communication and shall 
9be filed with the Board. Disclosure must consist of the date of 
10the communication, the identity and job title of the person 
11with whom the communication was made, a brief summary of the 
12communication, the action requested or recommended, all 
13responses made, the identity and job title of the person making 
14the response, and any other pertinent information. Public 
15disclosure of the written summary provided to the Board and the 
16Gaming Board shall be subject to the exemptions provided under 
17the Freedom of Information Act.
18 This subsection (j) shall not apply to communications 
19regarding traffic, law enforcement, security, environmental 
20issues, city services, transportation, or other routine 
21matters concerning the ordinary operations of the riverboat or 
22casino. For purposes of this subsection (j), "ordinary 
23operations" means operations relating to the casino or 
24riverboat facility other than the conduct of gambling 
25activities, and "routine matters" includes the application 
26for, issuance of, renewal of, and other processes associated 
 
 
10100SB0690ham002- 540 -LRB101 04451 SMS 61506 a


1with municipal permits and licenses. 
2 (k) Any official or employee who violates any provision of 
3this Section is guilty of a Class 4 felony.
4 (l) For purposes of this Section, "host community" or "host 
5municipality" means a unit of local government that contains a 
6riverboat or casino within its borders. 




7 (230 ILCS 10/6) (from Ch. 120, par. 2406)



8 Sec. 6. Application for Owners License. 

9 (a) A qualified person may
apply to the Board for an owners 
10license to
conduct a riverboat gambling operation as provided 
11in this Act. The
application shall be made on forms provided by 
12the Board and shall contain
such information as the Board 
13prescribes, including but not limited to the
identity of the 
14riverboat on which such gambling operation is to be
conducted, 
15if applicable, and the exact location where such riverboat or 
16casino will be located docked, a
certification that the 
17riverboat will be registered under this Act at all
times during 
18which gambling operations are conducted on board, detailed

19information regarding the ownership and management of the 
20applicant, and
detailed personal information regarding the 
21applicant. Any application for an
owners license to be 
22re-issued on or after June 1, 2003 shall also
include the 
23applicant's license bid in a form prescribed by the Board.

24Information
provided on the application shall be used as a 
25basis for a thorough
background investigation which the Board 
 
 
10100SB0690ham002- 541 -LRB101 04451 SMS 61506 a


1shall conduct with respect to each
applicant. An incomplete 
2application shall be cause for denial of a license
by the 
3Board.

4 (a-5) In addition to any other information required under 
5this Section, each application for an owners license must 
6include the following information:
7  (1) The history and success of the applicant and each 
8 person and entity disclosed under subsection (c) of this 
9 Section in developing tourism facilities ancillary to 
10 gaming, if applicable.
11  (2) The likelihood that granting a license to the 
12 applicant will lead to the creation of quality, living wage 
13 jobs and permanent, full-time jobs for residents of the 
14 State and residents of the unit of local government that is 
15 designated as the home dock of the proposed facility where 
16 gambling is to be conducted by the applicant.
17  (3) The projected number of jobs that would be created 
18 if the license is granted and the projected number of new 
19 employees at the proposed facility where gambling is to be 
20 conducted by the applicant.
21  (4) The record, if any, of the applicant and its 
22 developer in meeting commitments to local agencies, 
23 community-based organizations, and employees at other 
24 locations where the applicant or its developer has 
25 performed similar functions as they would perform if the 
26 applicant were granted a license.
 
 
10100SB0690ham002- 542 -LRB101 04451 SMS 61506 a


1  (5) Identification of adverse effects that might be 
2 caused by the proposed facility where gambling is to be 
3 conducted by the applicant, including the costs of meeting 
4 increased demand for public health care, child care, public 
5 transportation, affordable housing, and social services, 
6 and a plan to mitigate those adverse effects.
7  (6) The record, if any, of the applicant and its 
8 developer regarding compliance with:
9   (A) federal, state, and local discrimination, wage 
10 and hour, disability, and occupational and 
11 environmental health and safety laws; and
12   (B) state and local labor relations and employment 
13 laws.
14  (7) The applicant's record, if any, in dealing with its 
15 employees and their representatives at other locations.
16  (8) A plan concerning the utilization of 
17 minority-owned and women-owned businesses and concerning 
18 the hiring of minorities and women. 
19  (9) Evidence the applicant used its best efforts to 
20 reach a goal of 25% ownership representation by minority 
21 persons and 5% ownership representation by women. 
22 (b) Applicants shall submit with their application all 
23documents,
resolutions, and letters of support from the 
24governing body that represents
the municipality or county 
25wherein the licensee will be located dock.

26 (c) Each applicant shall disclose the identity of every 
 
 
10100SB0690ham002- 543 -LRB101 04451 SMS 61506 a


1person or entity ,
association, trust or corporation having a 
2greater than 1% direct or
indirect pecuniary interest in the 
3riverboat gambling operation with
respect to which the license 
4is sought. If the disclosed entity is a
trust, the application 
5shall disclose the names and addresses of all the

6beneficiaries; if a corporation, the names and
addresses of all 
7stockholders and directors; if a partnership, the names
and 
8addresses of all partners, both general and limited.

9 (d) An application shall be filed and considered in 
10accordance with the rules of the Board. Each application shall 
11be accompanied by a nonrefundable An
application fee of 
12$250,000. In addition, a nonrefundable fee of $50,000 shall be 
13paid at the time of filing
to defray the costs associated with 
14the
background investigation conducted by the Board. If the 
15costs of the
investigation exceed $50,000, the applicant shall 
16pay the additional amount
to the Board within 7 days after 
17requested by the Board. If the costs of the investigation are 
18less than $50,000, the
applicant shall receive a refund of the 
19remaining amount. All
information, records, interviews, 
20reports, statements, memoranda or other
data supplied to or 
21used by the Board in the course of its review or
investigation 
22of an application for a license or a renewal under this Act 
23shall be
privileged, strictly confidential and shall be used 
24only for the purpose of
evaluating an applicant for a license 
25or a renewal. Such information, records, interviews, reports,

26statements, memoranda or other data shall not be admissible as 
 
 
10100SB0690ham002- 544 -LRB101 04451 SMS 61506 a


1evidence,
nor discoverable in any action of any kind in any 
2court or before any
tribunal, board, agency or person, except 
3for any action deemed necessary
by the Board. The application 
4fee shall be deposited into the State Gaming Fund.

5 (e) The Board shall charge each applicant a fee set by the 
6Department of
State Police to defray the costs associated with 
7the search and
classification of fingerprints obtained by the 
8Board with respect to the
applicant's application. These fees 
9shall be paid into the State Police
Services Fund. In order to 
10expedite the application process, the Board may establish rules 
11allowing applicants to acquire criminal background checks and 
12financial integrity reviews as part of the initial application 
13process from a list of vendors approved by the Board. 

14 (f) The licensed owner shall be the person primarily 
15responsible for the
boat or casino itself. Only one riverboat 
16gambling operation may be authorized
by the Board on any 
17riverboat or in any casino. The applicant must identify the 
18each riverboat or premises
it intends to use and certify that 
19the riverboat or premises: (1) has the authorized
capacity 
20required in this Act; (2) is accessible to persons with 
21disabilities; and
(3) is fully registered and licensed in 
22accordance
with any applicable laws.

23 (g) A person who knowingly makes a false statement on an 
24application is
guilty of a Class A misdemeanor.

25(Source: P.A. 99-143, eff. 7-27-15.)






 
 
10100SB0690ham002- 545 -LRB101 04451 SMS 61506 a


1 (230 ILCS 10/7) (from Ch. 120, par. 2407)


2 Sec. 7. Owners licenses. 

3 (a) The Board shall issue owners licenses to persons or 
4entities that , firms or
corporations which apply for such 
5licenses upon payment to the Board of the
non-refundable 
6license fee as provided in subsection (e) or (e-5) set by the 
7Board, upon payment of a $25,000
license fee for the first year 
8of operation and a $5,000 license fee for
each succeeding year 
9and upon a determination by the Board that the
applicant is 
10eligible for an owners license pursuant to this Act and the

11rules of the Board. From the effective date of this amendatory 
12Act of the 95th General Assembly until (i) 3 years after the 
13effective date of this amendatory Act of the 95th General 
14Assembly, (ii) the date any organization licensee begins to 
15operate a slot machine or video game of chance under the 
16Illinois Horse Racing Act of 1975 or this Act, (iii) the date 
17that payments begin under subsection (c-5) of Section 13 of the 
18Act, or (iv) the wagering tax imposed under Section 13 of this 
19Act is increased by law to reflect a tax rate that is at least 
20as stringent or more stringent than the tax rate contained in 
21subsection (a-3) of Section 13, or (v) when an owners licensee 
22holding a license issued pursuant to Section 7.1 of this Act 
23begins conducting gaming, whichever occurs first, as a 
24condition of licensure and as an alternative source of payment 
25for those funds payable under subsection (c-5) of Section 13 of 
26this the Riverboat Gambling Act, any owners licensee that holds 
 
 
10100SB0690ham002- 546 -LRB101 04451 SMS 61506 a


1or receives its owners license on or after the effective date 
2of this amendatory Act of the 94th General Assembly, other than 
3an owners licensee operating a riverboat with adjusted gross 
4receipts in calendar year 2004 of less than $200,000,000, must 
5pay into the Horse Racing Equity Trust Fund, in addition to any 
6other payments required under this Act, an amount equal to 3% 
7of the adjusted gross receipts received by the owners licensee. 
8The payments required under this Section shall be made by the 
9owners licensee to the State Treasurer no later than 3:00 
10o'clock p.m. of the day after the day when the adjusted gross 
11receipts were received by the owners licensee. A person, firm 
12or entity corporation is ineligible to receive
an owners 
13license if:

14  (1) the person has been convicted of a felony under the 
15 laws of this
State, any other state, or the United States;

16  (2) the person has been convicted of any violation of 
17 Article 28 of the
Criminal Code of 1961 or the Criminal 
18 Code of 2012, or substantially similar laws of any other 
19 jurisdiction;

20  (3) the person has submitted an application for a 
21 license under this
Act which contains false information;

22  (4) the person is
a member of the Board;

23  (5) a person defined in (1), (2), (3) or (4) is an 
24 officer, director or
managerial employee of the entity firm 
25 or corporation;

26  (6) the entity firm or corporation employs a person 
 
 
10100SB0690ham002- 547 -LRB101 04451 SMS 61506 a


1 defined in (1), (2), (3) or
(4) who participates in the 
2 management or operation of gambling operations
authorized 
3 under this Act;

4  (7) (blank); or

5  (8) a license of the person or entity , firm or 
6 corporation issued under
this Act, or a license to own or 
7 operate gambling facilities
in any other jurisdiction, has 
8 been revoked.

9 The Board is expressly prohibited from making changes to 
10the requirement that licensees make payment into the Horse 
11Racing Equity Trust Fund without the express authority of the 
12Illinois General Assembly and making any other rule to 
13implement or interpret this amendatory Act of the 95th General 
14Assembly. For the purposes of this paragraph, "rules" is given 
15the meaning given to that term in Section 1-70 of the Illinois 
16Administrative Procedure Act.
17 (b) In determining whether to grant an owners license to an 
18applicant, the
Board shall consider:

19  (1) the character, reputation, experience and 
20 financial integrity of the
applicants and of any other or 
21 separate person that either:

22   (A) controls, directly or indirectly, such 
23 applicant, or

24   (B) is controlled, directly or indirectly, by such 
25 applicant or by a
person which controls, directly or 
26 indirectly, such applicant;

 
 
10100SB0690ham002- 548 -LRB101 04451 SMS 61506 a


1  (2) the facilities or proposed facilities for the 
2 conduct of riverboat
gambling;

3  (3) the highest prospective total revenue to be derived 
4 by the State
from the conduct of riverboat gambling;

5  (4) the extent to which the ownership of the applicant 
6 reflects the
diversity of the State by including minority 
7 persons, women, and persons with a disability
and the good 
8 faith affirmative action plan of
each applicant to recruit, 
9 train and upgrade minority persons, women, and persons with 
10 a disability in all employment classifications; the Board 
11 shall further consider granting an owners license and 
12 giving preference to an applicant under this Section to 
13 applicants in which minority persons and women hold 
14 ownership interest of at least 16% and 4%, respectively. 

15  (4.5) the extent to which the ownership of the 
16 applicant includes veterans of service in the armed forces 
17 of the United States, and the good faith affirmative action 
18 plan of each applicant to recruit, train, and upgrade 
19 veterans of service in the armed forces of the United 
20 States in all employment classifications; 
21  (5) the financial ability of the applicant to purchase 
22 and maintain
adequate liability and casualty insurance;

23  (6) whether the applicant has adequate capitalization 
24 to provide and
maintain, for the duration of a license, a 
25 riverboat or casino;

26  (7) the extent to which the applicant exceeds or meets 
 
 
10100SB0690ham002- 549 -LRB101 04451 SMS 61506 a


1 other standards
for the issuance of an owners license which 
2 the Board may adopt by rule;
and

3  (8) the The amount of the applicant's license bid; .

4  (9) the extent to which the applicant or the proposed 
5 host municipality plans to enter into revenue sharing 
6 agreements with communities other than the host 
7 municipality; and
8  (10) the extent to which the ownership of an applicant 
9 includes the most qualified number of minority persons, 
10 women, and persons with a disability.
11 (c) Each owners license shall specify the place where the 
12casino riverboats shall
operate or the riverboat shall operate 
13and dock.

14 (d) Each applicant shall submit with his application, on 
15forms
provided by the Board, 2 sets of his fingerprints.

16 (e) In addition to any licenses authorized under subsection 
17(e-5) of this Section, the The Board may issue up to 10 
18licenses authorizing the holders of such
licenses to own 
19riverboats. In the application for an owners license, the

20applicant shall state the dock at which the riverboat is based 
21and the water
on which the riverboat will be located. The Board 
22shall issue 5 licenses to
become effective not earlier than 
23January 1, 1991. Three of such licenses
shall authorize 
24riverboat gambling on the Mississippi River, or, with approval

25by the municipality in which the
riverboat was docked on August 
267, 2003 and with Board approval, be authorized to relocate to a 
 
 
10100SB0690ham002- 550 -LRB101 04451 SMS 61506 a


1new location,
in a
municipality that (1) borders on the 
2Mississippi River or is within 5
miles of the city limits of a 
3municipality that borders on the Mississippi
River and (2), on 
4August 7, 2003, had a riverboat conducting riverboat gambling 
5operations pursuant to
a license issued under this Act; one of 
6which shall authorize riverboat
gambling from a home dock in 
7the city of East St. Louis; and one of which shall authorize 
8riverboat
gambling from a home dock in the City of Alton. One 
9other license
shall
authorize riverboat gambling on
the 
10Illinois River in the City of East Peoria or, with Board 
11approval, shall authorize land-based gambling operations 
12anywhere within the corporate limits of the City of Peoria 
13south of Marshall County. The Board shall issue one
additional 
14license to become effective not earlier than March 1, 1992, 
15which
shall authorize riverboat gambling on the Des Plaines 
16River in Will County.
The Board may issue 4 additional licenses 
17to become effective not
earlier than
March 1, 1992. In 
18determining the water upon which riverboats will operate,
the 
19Board shall consider the economic benefit which riverboat 
20gambling confers
on the State, and shall seek to assure that 
21all regions of the State share
in the economic benefits of 
22riverboat gambling.

23 In granting all licenses, the Board may give favorable 
24consideration to
economically depressed areas of the State, to 
25applicants presenting plans
which provide for significant 
26economic development over a large geographic
area, and to 
 
 
10100SB0690ham002- 551 -LRB101 04451 SMS 61506 a


1applicants who currently operate non-gambling riverboats in

2Illinois.
The Board shall review all applications for owners 
3licenses,
and shall inform each applicant of the Board's 
4decision.
The Board may grant an owners license to an
applicant 
5that has not submitted the highest license bid, but if it does 
6not
select the highest bidder, the Board shall issue a written 
7decision explaining
why another
applicant was selected and 
8identifying the factors set forth in this Section
that favored 
9the winning bidder. The fee for issuance or renewal of a 
10license pursuant to this subsection (e) shall be $250,000.

11 (e-5) In addition to licenses authorized under subsection 
12(e) of this Section:
13  (1) the Board shall issue one owners license 
14 authorizing the conduct of casino gambling in the City of 
15 Chicago;
16  (2) the Board may issue one owners license authorizing 
17 the conduct of riverboat gambling in the City of Danville;
18  (3) the Board may issue one owners license authorizing 
19 the conduct of riverboat gambling located in the City of 
20 Waukegan;
21  (4) the Board may issue one owners license authorizing 
22 the conduct of riverboat gambling in the City of Rockford;
23  (5) the Board may issue one owners license authorizing 
24 the conduct of riverboat gambling in a municipality that is 
25 wholly or partially located in one of the following 
26 townships of Cook County: Bloom, Bremen, Calumet, Rich, 
 
 
10100SB0690ham002- 552 -LRB101 04451 SMS 61506 a


1 Thornton, or Worth Township; and
2  (6) the Board may issue one owners license authorizing 
3 the conduct of riverboat gambling in the unincorporated 
4 area of Williamson County adjacent to the Big Muddy River.
5 Except for the license authorized under paragraph (1), each 
6application for a license pursuant to this subsection (e-5) 
7shall be submitted to the Board no later than 120 days after 
8the effective date of this amendatory Act of the 101st General 
9Assembly. All applications for a license under this subsection 
10(e-5) shall include the nonrefundable application fee and the 
11nonrefundable background investigation fee as provided in 
12subsection (d) of Section 6 of this Act. In the event that an 
13applicant submits an application for a license pursuant to this 
14subsection (e-5) prior to the effective date of this amendatory 
15Act of the 101st General Assembly, such applicant shall submit 
16the nonrefundable application fee and background investigation 
17fee as provided in subsection (d) of Section 6 of this Act no 
18later than 6 months after the effective date of this amendatory 
19Act of the 101st General Assembly. 
20 The Board shall consider issuing a license pursuant to 
21paragraphs (1) through (6) of this subsection only after the 
22corporate authority of the municipality or the county board of 
23the county in which the riverboat or casino shall be located 
24has certified to the Board the following:
25  (i) that the applicant has negotiated with the 
26 corporate authority or county board in good faith;
 
 
10100SB0690ham002- 553 -LRB101 04451 SMS 61506 a


1  (ii) that the applicant and the corporate authority or 
2 county board have mutually agreed on the permanent location 
3 of the riverboat or casino;
4  (iii) that the applicant and the corporate authority or 
5 county board have mutually agreed on the temporary location 
6 of the riverboat or casino;
7  (iv) that the applicant and the corporate authority or 
8 the county board have mutually agreed on the percentage of 
9 revenues that will be shared with the municipality or 
10 county, if any;
11  (v) that the applicant and the corporate authority or 
12 county board have mutually agreed on any zoning, licensing, 
13 public health, or other issues that are within the 
14 jurisdiction of the municipality or county; and
15  (vi) that the corporate authority or county board has 
16 passed a resolution or ordinance in support of the 
17 riverboat or casino in the municipality or county. 
18 At least 7 days before the corporate authority of a 
19municipality or county board of the county submits a 
20certification to the Board concerning items (i) through (vi) of 
21this subsection, it shall hold a public hearing to discuss 
22items (i) through (vi), as well as any other details concerning 
23the proposed riverboat or casino in the municipality or county. 
24The corporate authority or county board must subsequently 
25memorialize the details concerning the proposed riverboat or 
26casino in a resolution that must be adopted by a majority of 
 
 
10100SB0690ham002- 554 -LRB101 04451 SMS 61506 a


1the corporate authority or county board before any 
2certification is sent to the Board. The Board shall not alter, 
3amend, change, or otherwise interfere with any agreement 
4between the applicant and the corporate authority of the 
5municipality or county board of the county regarding the 
6location of any temporary or permanent facility. 
7 In addition, within 30 days after the effective date of 
8this amendatory Act of the 101st General Assembly, the Board, 
9with consent and at the expense of the City of Chicago, shall 
10select and retain the services of a nationally recognized 
11casino gaming feasibility consultant. Within 150 days after the 
12effective date of this amendatory Act of the 101st General 
13Assembly, the consultant shall prepare and deliver to the Board 
14a study concerning the feasibility of, and the ability to 
15finance, a casino in the City of Chicago. The feasibility study 
16shall be delivered to the Mayor of the City of Chicago, the 
17Governor, the President of the Senate, and the Speaker of the 
18House of Representatives. Ninety days after receipt of the 
19feasibility study, the Board shall make a determination, based 
20on the results of the feasibility study, whether to issue a 
21license under paragraph (1) of this subsection (e-5). The Board 
22may begin accepting applications for the owners license under 
23paragraph (1) of this subsection (e-5) upon the determination 
24to issue such an owners license. 
25 In addition, prior to the Board issuing the owners license 
26authorized under paragraph (4) of subsection (e-5), an impact 
 
 
10100SB0690ham002- 555 -LRB101 04451 SMS 61506 a


1study shall be completed to determine what location in the city 
2will provide the greater impact to the region, including the 
3creation of jobs and the generation of tax revenue. 
4 (e-10) The licenses authorized under subsection (e-5) of 
5this Section shall be issued within 12 months after the date 
6the license application is submitted. If the Board does not 
7issue the licenses within that time period, then the Board 
8shall give a written explanation to the applicant as to why it 
9has not reached a determination and when it reasonably expects 
10to make a determination. The fee for the issuance or renewal of 
11a license issued pursuant to this subsection (e-10) shall be 
12$250,000. Additionally, a licensee located outside of Cook 
13County shall pay a minimum initial fee of $17,500 per gaming 
14position, and a licensee located in Cook County shall pay a 
15minimum initial fee of $30,000 per gaming position. The initial 
16fees payable under this subsection (e-10) shall be deposited 
17into the Rebuild Illinois Projects Fund.
18 (e-15) Each licensee of a license authorized under 
19subsection (e-5) of this Section shall make a reconciliation 
20payment 3 years after the date the licensee begins operating in 
21an amount equal to 75% of the adjusted gross receipts for the 
22most lucrative 12-month period of operations, minus an amount 
23equal to the initial payment per gaming position paid by the 
24specific licensee. Each licensee shall pay a $15,000,000 
25reconciliation fee upon issuance of an owners license. If this 
26calculation results in a negative amount, then the licensee is 
 
 
10100SB0690ham002- 556 -LRB101 04451 SMS 61506 a


1not entitled to any
reimbursement of fees previously paid. This 
2reconciliation payment may be made in installments over a 
3period of no more than 2 years, subject to Board approval. Any 
4installment payments shall include an annual market interest 
5rate as determined by the Board. All payments by licensees 
6under this subsection (e-15) shall be deposited into the 
7Rebuild Illinois Projects Fund.
8 (e-20) In addition to any other revocation powers granted 
9to the Board under this
Act,
the Board may revoke the owners 
10license of a licensee which fails
to begin conducting gambling 
11within 15 months
of receipt of the
Board's approval of the 
12application if the Board determines that license
revocation is 
13in the best interests of the State.

14 (f) The first 10 owners licenses issued under this Act 
15shall permit the
holder to own up to 2 riverboats and equipment 
16thereon
for a period of 3 years after the effective date of the 
17license. Holders of
the first 10 owners licenses must pay the 
18annual license fee for each of
the 3
years during which they 
19are authorized to own riverboats.

20 (g) Upon the termination, expiration, or revocation of each 
21of the first
10 licenses, which shall be issued for a 3 year 
22period, all licenses are
renewable annually upon payment of the 
23fee and a determination by the Board
that the licensee 
24continues to meet all of the requirements of this Act and the

25Board's rules.
However, for licenses renewed on or after May 1, 
261998, renewal shall be
for a period of 4 years, unless the 
 
 
10100SB0690ham002- 557 -LRB101 04451 SMS 61506 a


1Board sets a shorter period.

2 (h) An owners license, except for an owners license issued 
3under subsection (e-5) of this Section, shall entitle the 
4licensee to own up to 2
riverboats. 
5 An owners licensee of a casino or riverboat that is located 
6in the City of Chicago pursuant to paragraph (1) of subsection 
7(e-5) of this Section shall limit the number of gaming 
8positions to 4,000 for such owner. An owners licensee 
9authorized under subsection (e) or paragraph (2), (3), (4), or 
10(5) of subsection (e-5) of this Section shall limit the number 
11of gaming positions to 2,000 for any such owners license. An 
12owners licensee authorized under paragraph (6) of subsection 
13(e-5) of this Section A licensee shall limit the number of 
14gaming positions gambling participants to
1,200 for any such 
15owner. The initial fee for each gaming position obtained on or 
16after the effective date of this amendatory Act of the 101st 
17General Assembly shall be a minimum of $17,500 for licensees 
18not located in Cook County and a minimum of $30,000 for 
19licensees located in Cook County, in addition to the 
20reconciliation payment, as set forth in subsection (e-15) of 
21this Section owners license. The fees under this subsection (h) 
22shall be deposited into the Rebuild Illinois Projects Fund. The 
23fees under this subsection (h) that are paid by an owners 
24licensee authorized under subsection (e) shall be paid by July 
251, 2020.
26 
Each owners licensee under subsection (e) of this Section 
 
 
10100SB0690ham002- 558 -LRB101 04451 SMS 61506 a


1shall reserve its gaming positions within 30 days after the 
2effective date of this amendatory Act of the 101st General 
3Assembly. The Board may grant an extension to this 30-day 
4period, provided that the owners licensee submits a written 
5request and explanation as to why it is unable to reserve its 
6positions within the 30-day period.
7 
Each owners licensee under subsection (e-5) of this 
8Section shall reserve its gaming positions within 30 days after 
9issuance of its owners license. The Board may grant an 
10extension to this 30-day period, provided that the owners 
11licensee submits a written request and explanation as to why it 
12is unable to reserve its positions within the 30-day period.
13 A licensee may operate both of its riverboats concurrently, 
14provided that the
total number of gaming positions gambling 
15participants on both riverboats does not exceed the limit 
16established pursuant to this subsection
1,200. Riverboats 
17licensed to operate on the
Mississippi River and the Illinois 
18River south of Marshall County shall
have an authorized 
19capacity of at least 500 persons. Any other riverboat
licensed 
20under this Act shall have an authorized capacity of at least 
21400
persons.

22 (h-5) An owners licensee who conducted gambling operations 
23prior to January 1, 2012 and obtains positions pursuant to this 
24amendatory Act of the 101st General Assembly shall make a 
25reconciliation payment 3 years after any additional gaming 
26positions begin operating in an amount equal to 75% of the 
 
 
10100SB0690ham002- 559 -LRB101 04451 SMS 61506 a


1owners licensee's average gross receipts for the most lucrative 
212-month period of operations minus an amount equal to the 
3initial fee that the owners licensee paid per additional gaming 
4position. For purposes of this subsection (h-5), "average gross 
5receipts" means (i) the increase in adjusted gross receipts for 
6the most lucrative 12-month period of operations over the 
7adjusted gross receipts for 2019, multiplied by (ii) the 
8percentage derived by dividing the number of additional gaming 
9positions that an owners licensee had obtained by the total 
10number of gaming positions operated by the owners licensee. If 
11this calculation results in a negative amount, then the owners 
12licensee is not entitled to any reimbursement of fees 
13previously paid. This reconciliation payment may be made in 
14installments over a period of no more than 2 years, subject to 
15Board approval. Any installment payments shall include an 
16annual market interest rate as determined by the Board. These 
17reconciliation payments shall be deposited into the Rebuild 
18Illinois Projects Fund. 
19 (i) A licensed owner is authorized to apply to the Board 
20for and, if
approved therefor, to receive all licenses from the 
21Board necessary for the
operation of a riverboat or casino, 
22including a liquor license, a license
to prepare and serve food 
23for human consumption, and other necessary
licenses. All use, 
24occupation and excise taxes which apply to the sale of
food and 
25beverages in this State and all taxes imposed on the sale or 
26use
of tangible personal property apply to such sales aboard 
 
 
10100SB0690ham002- 560 -LRB101 04451 SMS 61506 a


1the riverboat or in the casino.

2 (j) The Board may issue or re-issue a license authorizing a 
3riverboat to
dock
in a municipality or approve a relocation 
4under Section 11.2 only if, prior
to the issuance or 
5re-issuance of
the license or approval, the governing body of 
6the municipality in which
the riverboat will dock has by a 
7majority vote approved the docking of
riverboats in the 
8municipality. The Board may issue or re-issue a license

9authorizing a
riverboat to dock in areas of a county outside 
10any municipality or approve a
relocation under Section 11.2 
11only if, prior to the issuance or re-issuance
of the license
or 
12approval, the
governing body of the county has by a majority 
13vote approved of the docking of
riverboats within such areas.

14 (k) An owners licensee may conduct land-based gambling 
15operations upon approval by the Board and payment of a fee of 
16$250,000, which shall be deposited into the State Gaming Fund. 
17 (l) An owners licensee may conduct gaming at a temporary 
18facility pending the construction of a permanent facility or 
19the remodeling or relocation of an existing facility to 
20accommodate gaming participants for up to 24 months after the 
21temporary facility begins to conduct gaming. Upon request by an 
22owners licensee and upon a showing of good cause by the owners 
23licensee, the Board shall extend the period during which the 
24licensee may conduct gaming at a temporary facility by up to 12 
25months. The Board shall make rules concerning the conduct of 
26gaming from temporary facilities.
 
 
10100SB0690ham002- 561 -LRB101 04451 SMS 61506 a


1(Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18.)






2 (230 ILCS 10/7.3)


3 Sec. 7.3. State conduct of gambling operations. 

4 (a) If, after reviewing each application for a re-issued 
5license, the
Board determines that the highest prospective 
6total revenue to the State would
be derived from State conduct 
7of the gambling operation in lieu of re-issuing
the license, 
8the Board shall inform each applicant of its decision. The 
9Board
shall thereafter have the authority, without obtaining an 
10owners license, to
conduct casino or riverboat gambling 
11operations as
previously authorized by the terminated, 
12expired, revoked, or nonrenewed
license through a licensed 
13manager selected pursuant to an open and competitive
bidding

14process as set forth in Section 7.5 and as provided in Section 
157.4.

16 (b) The Board may locate any casino or riverboat on which a 
17gambling operation is
conducted by the State in any home dock 
18or other location authorized by Section 3(c)
upon receipt of 
19approval from a majority vote of the governing body of the

20municipality or county, as the case may be, in which the 
21riverboat will dock.

22 (c) The Board shall have jurisdiction over and shall 
23supervise all
gambling operations conducted by the State 
24provided for in this Act and shall
have all powers necessary 
25and proper to fully and effectively execute the
provisions of 
 
 
10100SB0690ham002- 562 -LRB101 04451 SMS 61506 a


1this Act relating to gambling operations conducted by the 
2State.

3 (d) The maximum number of owners licenses authorized under 
4Section 7
7(e)
shall be reduced by one for each instance in 
5which the Board authorizes the
State to conduct a casino or 
6riverboat gambling operation under subsection (a) in lieu of

7re-issuing a license to an applicant under Section 7.1.

8(Source: P.A. 93-28, eff. 6-20-03.)





9 (230 ILCS 10/7.5)



10 Sec. 7.5. Competitive Bidding. When the Board determines 
11that (i) it will re-issue an owners license pursuant to
an
open 
12and competitive bidding process, as set forth in Section 7.1, 
13(ii) or that it
will issue a managers license pursuant to an 
14open and competitive bidding
process, as set forth in Section 
157.4, or (iii) it will issue an owners license pursuant to an 
16open
and competitive bidding process, as set forth in Section 
177.12, the open and competitive bidding process
shall adhere to 
18the following procedures:

19 (1) The Board shall make applications for owners and 
20managers
licenses available to the public and allow a 
21reasonable time for applicants to
submit applications to the 
22Board.

23 (2) During the filing period for owners or managers license 
24applications,
the
Board may retain the services of an 
25investment banking firm to assist the Board
in conducting the 
 
 
10100SB0690ham002- 563 -LRB101 04451 SMS 61506 a


1open and competitive bidding process.

2 (3) After receiving all of the bid proposals, the Board 
3shall open all of
the
proposals in a public forum and disclose 
4the prospective owners or managers
names, venture partners, if 
5any, and, in the case of applicants for owners
licenses, the 
6locations of the proposed development sites.

7 (4) The Board shall summarize the terms of the proposals 
8and may make this
summary available to the public.

9 (5) The Board shall evaluate the proposals within a 
10reasonable time and
select no
more than 3 final applicants to 
11make presentations of their
proposals to the Board.

12 (6) The final applicants shall make their presentations to 
13the
Board on
the same day during an open session of the Board.

14 (7) As soon as practicable after the public presentations 
15by the final
applicants,
the Board, in its
discretion, may 
16conduct further negotiations among the 3 final applicants.

17During such negotiations, each final applicant may increase its 
18license bid or
otherwise enhance its bid proposal. At the 
19conclusion of such
negotiations, the Board shall
select the 
20winning proposal. In the case of negotiations for
an owners 
21license, the Board may, at the conclusion of such negotiations,

22make the determination allowed under Section 7.3(a).

23 (8) Upon selection of a winning bid, the Board shall 
24evaluate the winning
bid
within a reasonable period of time for 
25licensee suitability in accordance with
all applicable 
26statutory and regulatory criteria.

 
 
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1 (9) If the winning bidder is unable or otherwise fails to

2consummate the transaction, (including if the Board determines 
3that the winning
bidder does not satisfy the suitability 
4requirements), the Board may, on the
same criteria, select from 
5the remaining bidders or make the determination
allowed under 
6Section 7.3(a).

7(Source: P.A. 93-28, eff. 6-20-03.)


8 (230 ILCS 10/7.7 new)
9 Sec. 7.7. Organization gaming licenses.
10 (a) The Illinois Gaming Board shall award one organization 
11gaming license to each person or entity having operating 
12control of a racetrack that applies under Section 56 of the 
13Illinois Horse Racing Act of 1975, subject to the application 
14and eligibility requirements of this Section. Within 60 days 
15after the effective date of this amendatory Act of the 101st 
16General Assembly, a person or entity having operating control 
17of a racetrack may submit an application for an organization 
18gaming license. The application shall be made on such forms as 
19provided by the Board and shall contain such information as the 
20Board prescribes, including, but not limited to, the identity 
21of any racetrack at which gaming will be conducted pursuant to 
22an organization gaming license, detailed information regarding 
23the ownership and management of the applicant, and detailed 
24personal information regarding the applicant. The application 
25shall specify the number of gaming positions the applicant 
 
 
10100SB0690ham002- 565 -LRB101 04451 SMS 61506 a


1intends to use and the place where the organization gaming 
2facility will operate. A person who knowingly makes a false 
3statement on an application is guilty of a Class A misdemeanor.
4 Each applicant shall disclose the identity of every person 
5or entity having a direct or indirect pecuniary interest 
6greater than 1% in any racetrack with respect to which the 
7license is sought. If the disclosed entity is a corporation, 
8the applicant shall disclose the names and addresses of all 
9stockholders and directors. If the disclosed entity is a 
10limited liability company, the applicant shall disclose the 
11names and addresses of all members and managers. If the 
12disclosed entity is a partnership, the applicant shall disclose 
13the names and addresses of all partners, both general and 
14limited. If the disclosed entity is a trust, the applicant 
15shall disclose the names and addresses of all beneficiaries.
16 An application shall be filed and considered in accordance 
17with the rules of the Board. Each application for an 
18organization gaming license shall include a nonrefundable 
19application fee of $250,000. In addition, a nonrefundable fee 
20of $50,000 shall be paid at the time of filing to defray the 
21costs associated with background investigations conducted by 
22the Board. If the costs of the background investigation exceed 
23$50,000, the applicant shall pay the additional amount to the 
24Board within 7 days after a request by the Board. If the costs 
25of the investigation are less than $50,000, the applicant shall 
26receive a refund of the remaining amount. All information, 
 
 
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1records, interviews, reports, statements, memoranda, or other 
2data supplied to or used by the Board in the course of this 
3review or investigation of an applicant for an organization 
4gaming license under this Act shall be privileged and strictly 
5confidential and shall be used only for the purpose of 
6evaluating an applicant for an organization gaming license or a 
7renewal. Such information, records, interviews, reports, 
8statements, memoranda, or other data shall not be admissible as 
9evidence nor discoverable in any action of any kind in any 
10court or before any tribunal, board, agency or person, except 
11for any action deemed necessary by the Board. The application 
12fee shall be deposited into the State Gaming Fund.
13 Each applicant shall submit with his or her application, on 
14forms provided by the Board, a set of his or her fingerprints. 
15The Board shall charge each applicant a fee set by the 
16Department of State Police to defray the costs associated with 
17the search and classification of fingerprints obtained by the 
18Board with respect to the applicant's application. This fee 
19shall be paid into the State Police Services Fund. 
20 (b) The Board shall determine within 120 days after 
21receiving an application for an organization gaming license 
22whether to grant an organization gaming license to the 
23applicant. If the Board does not make a determination within 
24that time period, then the Board shall give a written 
25explanation to the applicant as to why it has not reached a 
26determination and when it reasonably expects to make a 
 
 
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1determination.
2 The organization gaming licensee shall purchase up to the 
3amount of gaming positions authorized under this Act within 120 
4days after receiving its organization gaming license. If an 
5organization gaming licensee is prepared to purchase the gaming 
6positions, but is temporarily prohibited from doing so by order 
7of a court of competent jurisdiction or the Board, then the 
8120-day period is tolled until a resolution is reached.
9 An organization gaming license shall authorize its holder 
10to conduct gaming under this Act at its racetracks on the same 
11days of the year and hours of the day that owners licenses are 
12allowed to operate under approval of the Board. 
13 An organization gaming license and any renewal of an 
14organization gaming license shall authorize gaming pursuant to 
15this Section for a period of 4 years. The fee for the issuance 
16or renewal of an organization gaming license shall be $250,000.
17 All payments by licensees under this subsection (b) shall 
18be deposited into the Rebuild Illinois Projects Fund. 
19 (c) To be eligible to conduct gaming under this Section, a 
20person or entity having operating control of a racetrack must 
21(i) obtain an organization gaming license, (ii) hold an 
22organization license under the Illinois Horse Racing Act of 
231975, (iii) hold an inter-track wagering license, (iv) pay an 
24initial fee of $30,000 per gaming position from organization 
25gaming licensees where gaming is conducted in Cook County and, 
26except as provided in subsection (c-5), $17,500 for 
 
 
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1organization gaming licensees where gaming is conducted 
2outside of Cook County before beginning to conduct gaming plus 
3make the reconciliation payment required under subsection (k), 
4(v) conduct live racing in accordance with subsections (e-1), 
5(e-2), and (e-3) of Section 20 of the Illinois Horse Racing Act 
6of 1975, (vi) meet the requirements of subsection (a) of 
7Section 56 of the Illinois Horse Racing Act of 1975, (vii) for 
8organization licensees conducting standardbred race meetings, 
9keep backstretch barns and dormitories open and operational 
10year-round unless a lesser schedule is mutually agreed to by 
11the organization licensee and the horsemen association racing 
12at that organization licensee's race meeting, (viii) for 
13organization licensees conducting thoroughbred race meetings, 
14the organization licensee must maintain accident medical 
15expense liability insurance coverage of $1,000,000 for 
16jockeys, and (ix) meet all other requirements of this Act that 
17apply to owners licensees.
18 An organization gaming licensee may enter into a joint 
19venture with a licensed owner to own, manage, conduct, or 
20otherwise operate the organization gaming licensee's 
21organization gaming facilities, unless the organization gaming 
22licensee has a parent company or other affiliated company that 
23is, directly or indirectly, wholly owned by a parent company 
24that is also licensed to conduct organization gaming, casino 
25gaming, or their equivalent in another state. 
26 All payments by licensees under this subsection (c) shall 
 
 
10100SB0690ham002- 569 -LRB101 04451 SMS 61506 a


1be deposited into the Rebuild Illinois Projects Fund. 
2 (c-5) A person or entity having operating control of a 
3racetrack located in Madison County shall only pay the initial 
4fees specified in subsection (c) for 540 of the gaming 
5positions authorized under the license. 
6 (d) A person or entity is ineligible to receive an 
7organization gaming license if:
8  (1) the person or entity has been convicted of a felony 
9 under the laws of this State, any other state, or the 
10 United States, including a conviction under the Racketeer 
11 Influenced and Corrupt Organizations Act;
12  (2) the person or entity has been convicted of any 
13 violation of Article 28 of the Criminal Code of 2012, or 
14 substantially similar laws of any other jurisdiction;
15  (3) the person or entity has submitted an application 
16 for a license under this Act that contains false 
17 information;
18  (4) the person is a member of the Board;
19  (5) a person defined in (1), (2), (3), or (4) of this 
20 subsection (d) is an officer, director, or managerial 
21 employee of the entity;
22  (6) the person or entity employs a person defined in 
23 (1), (2), (3), or (4) of this subsection (d) who 
24 participates in the management or operation of gambling 
25 operations authorized under this Act; or
26  (7) a license of the person or entity issued under this 
 
 
10100SB0690ham002- 570 -LRB101 04451 SMS 61506 a


1 Act or a license to own or operate gambling facilities in 
2 any other jurisdiction has been revoked. 
3 (e) The Board may approve gaming positions pursuant to an 
4organization gaming license statewide as provided in this 
5Section. The authority to operate gaming positions under this 
6Section shall be allocated as follows: up to 1,200 gaming 
7positions for any organization gaming licensee in Cook County 
8and up to 900 gaming positions for any organization gaming 
9licensee outside of Cook County.
10 (f) Each applicant for an organization gaming license shall 
11specify in its application for licensure the number of gaming 
12positions it will operate, up to the applicable limitation set 
13forth in subsection (e) of this Section. Any unreserved gaming 
14positions that are not specified shall be forfeited and 
15retained by the Board. For the purposes of this subsection (f), 
16an organization gaming licensee that did not conduct live 
17racing in 2010 and is located within 3 miles of the Mississippi 
18River may reserve up to 900 positions and shall not be 
19penalized under this Section for not operating those positions 
20until it meets the requirements of subsection (e) of this 
21Section, but such licensee shall not request unreserved gaming 
22positions under this subsection (f) until its 900 positions are 
23all operational. 
24 Thereafter, the Board shall publish the number of 
25unreserved gaming positions and shall accept requests for 
26additional positions from any organization gaming licensee 
 
 
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1that initially reserved all of the positions that were offered. 
2The Board shall allocate expeditiously the unreserved gaming 
3positions to requesting organization gaming licensees in a 
4manner that maximizes revenue to the State. The Board may 
5allocate any such unused gaming positions pursuant to an open 
6and competitive bidding process, as provided under Section 7.5 
7of this Act. This process shall continue until all unreserved 
8gaming positions have been purchased. All positions obtained 
9pursuant to this process and all positions the organization 
10gaming licensee specified it would operate in its application 
11must be in operation within 18 months after they were obtained 
12or the organization gaming licensee forfeits the right to 
13operate those positions, but is not entitled to a refund of any 
14fees paid. The Board may, after holding a public hearing, grant 
15extensions so long as the organization gaming licensee is 
16working in good faith to make the positions operational. The 
17extension may be for a period of 6 months. If, after the period 
18of the extension, the organization gaming licensee has not made 
19the positions operational, then another public hearing must be 
20held by the Board before it may grant another extension. 
21 Unreserved gaming positions retained from and allocated to 
22organization gaming licensees by the Board pursuant to this 
23subsection (f) shall not be allocated to owners licensees under 
24this Act. 
25 For the purpose of this subsection (f), the unreserved 
26gaming positions for each organization gaming licensee shall be 
 
 
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1the applicable limitation set forth in subsection (e) of this 
2Section, less the number of reserved gaming positions by such 
3organization gaming licensee, and the total unreserved gaming 
4positions shall be the aggregate of the unreserved gaming 
5positions for all organization gaming licensees. 
6 (g) An organization gaming licensee is authorized to 
7conduct the following at a racetrack:
8  (1) slot machine gambling;
9  (2) video game of chance gambling;
10  (3) gambling with electronic gambling games as defined 
11 in this Act or defined by the Illinois Gaming Board; and
12  (4) table games. 
13 (h) Subject to the approval of the Illinois Gaming Board, 
14an organization gaming licensee may make modification or 
15additions to any existing buildings and structures to comply 
16with the requirements of this Act. The Illinois Gaming Board 
17shall make its decision after consulting with the Illinois 
18Racing Board. In no case, however, shall the Illinois Gaming 
19Board approve any modification or addition that alters the 
20grounds of the organization licensee such that the act of live 
21racing is an ancillary activity to gaming authorized under this 
22Section.
Gaming authorized under this Section may take place in 
23existing structures where inter-track wagering is conducted at 
24the racetrack or a facility within 300 yards of the racetrack 
25in accordance with the provisions of this Act and the Illinois 
26Horse Racing Act of 1975.
 
 
10100SB0690ham002- 573 -LRB101 04451 SMS 61506 a


1 (i) An organization gaming licensee may conduct gaming at a 
2temporary facility pending the construction of a permanent 
3facility or the remodeling or relocation of an existing 
4facility to accommodate gaming participants for up to 24 months 
5after the temporary facility begins to conduct gaming 
6authorized under this Section. Upon request by an organization 
7gaming licensee and upon a showing of good cause by the 
8organization gaming licensee, the Board shall extend the period 
9during which the licensee may conduct gaming authorized under 
10this Section at a temporary facility by up to 12 months. The 
11Board shall make rules concerning the conduct of gaming 
12authorized under this Section from temporary facilities.
13 The gaming authorized under this Section may take place in 
14existing structures where inter-track wagering is conducted at 
15the racetrack or a facility within 300 yards of the racetrack 
16in accordance with the provisions of this Act and the Illinois 
17Horse Racing Act of 1975.
18 (i-5) Under no circumstances shall an organization gaming 
19licensee conduct gaming at any State or county fair. 
20 (j) The Illinois Gaming Board must adopt emergency rules in 
21accordance with Section 5-45 of the Illinois Administrative 
22Procedure Act as necessary to ensure compliance with the 
23provisions of this amendatory Act of the 101st General Assembly

24concerning the conduct of gaming by an organization gaming 
25licensee. The adoption of emergency rules authorized by this 
26subsection (j) shall be deemed to be necessary for the public 
 
 
10100SB0690ham002- 574 -LRB101 04451 SMS 61506 a


1interest, safety, and welfare.
2 (k) Each organization gaming licensee who obtains gaming 
3positions must make a reconciliation payment 3 years after the 
4date the organization gaming licensee begins operating the 
5positions in an amount equal to 75% of the difference between 
6its adjusted gross receipts from gaming authorized under this 
7Section and amounts paid to its purse accounts pursuant to item 
8(1) of subsection (b) of Section 56 of the Illinois Horse 
9Racing Act of 1975 for the 12-month period for which such 
10difference was the largest, minus an amount equal to the 
11initial per position fee paid by the organization gaming 
12licensee. If this calculation results in a negative amount, 
13then the organization gaming licensee is not entitled to any 
14reimbursement of fees previously paid. This reconciliation 
15payment may be made in installments over a period of no more 
16than 2 years, subject to Board approval. Any installment 
17payments shall include an annual market interest rate as 
18determined by the Board.
19 All payments by licensees under this subsection (k) shall 
20be deposited into the Rebuild Illinois Projects Fund. 
21 (l) As soon as practical after a request is made by the 
22Illinois Gaming Board, to minimize duplicate submissions by the 
23applicant, the Illinois Racing Board must provide information 
24on an applicant for an organization gaming license to the 
25Illinois Gaming Board.

 
 
10100SB0690ham002- 575 -LRB101 04451 SMS 61506 a


1 (230 ILCS 10/7.8 new)

2 Sec. 7.8. Home rule. The regulation and licensing of 
3organization gaming licensees and gaming conducted pursuant to 
4an organization gaming license are exclusive powers and 
5functions of the State. A home rule unit may not regulate or 
6license such gaming or organization gaming licensees. This 
7Section is a denial and limitation of home rule powers and 
8functions under subsection (h) of Section
6 of Article VII of 
9the Illinois Constitution.

10 (230 ILCS 10/7.10 new)
11 Sec. 7.10. Diversity program.
12 (a) Each owners licensee, organization gaming licensee, 
13and suppliers licensee shall establish and maintain a diversity 
14program to ensure non-discrimination in the award and 
15administration of contracts. The programs shall establish 
16goals of awarding not less than 25% of the annual dollar value 
17of all contracts, purchase orders, or other agreements to 
18minority-owned businesses and 5% of the annual dollar value of 
19all contracts to women-owned businesses.
20 (b) Each owners licensee, organization gaming licensee, 
21and suppliers licensee shall establish and maintain a diversity 
22program designed to promote equal opportunity for employment. 
23The program shall establish hiring goals as the Board and each 
24licensee determines appropriate. The Board shall monitor the 
25progress of the gaming licensee's progress with respect to the 
 
 
10100SB0690ham002- 576 -LRB101 04451 SMS 61506 a


1program's goals.
2 (c) No later than May 31 of each year, each licensee shall 
3report to the Board (1) the number of respective employees and 
4the number of its respective employees who have designated 
5themselves as members of a minority group and gender and (2) 
6the total goals achieved under subsection (a) of this Section 
7as a percentage of the total contracts awarded by the license. 
8In addition, all licensees shall submit a report with respect 
9to the minority-owned and women-owned businesses program 
10created in this Section to the Board.
11 (d) When considering whether to re-issue or renew a license 
12to an owners licensee, organization gaming licensee, or 
13suppliers licensee, the Board shall take into account the 
14licensee's success in complying with the provisions of this 
15Section. If an owners licensee, organization gaming licensee, 
16or suppliers licensee has not satisfied the goals contained in 
17this Section, the Board shall require a written explanation as 
18to why the licensee is not in compliance and shall require the 
19licensee to file multi-year metrics designed to achieve 
20compliance with the provisions by the next renewal period, 
21consistent with State and federal law.

22 (230 ILCS 10/7.11 new)
23 Sec. 7.11. Annual report on diversity.
24 (a) Each licensee that receives a license under Sections 7, 
257.1, and 7.7 shall execute and file a report with the Board no 
 
 
10100SB0690ham002- 577 -LRB101 04451 SMS 61506 a


1later than December 31 of each year that shall contain, but not 
2be limited to, the following information:
3  (i) a good faith affirmative action plan to recruit, 
4 train, and upgrade minority persons, women, and persons 
5 with a disability in all employment classifications;
6  (ii) the total dollar amount of contracts that were 
7 awarded to businesses owned by minority persons, women, and 
8 persons with a disability;
9  (iii) the total number of businesses owned by minority 
10 persons, women, and persons with a disability that were 
11 utilized by the licensee;
12  (iv) the utilization of businesses owned by minority 
13 persons, women, and persons with disabilities during the 
14 preceding year; and
15  (v) the outreach efforts used by the licensee to 
16 attract investors and businesses consisting of minority 
17 persons, women, and persons with a disability.
18 (b) The Board shall forward a copy of each licensee's 
19annual reports to the General Assembly no later than February 1 
20of each year. The reports to the General Assembly shall be 
21filed with the Clerk of the House of Representatives and the 
22Secretary of the Senate in electronic form only, in the manner 
23that the Clerk and the Secretary shall direct.

24 (230 ILCS 10/7.12 new)
25 Sec. 7.12. Issuance of new owners licenses.
 
 
10100SB0690ham002- 578 -LRB101 04451 SMS 61506 a


1 (a) Owners licenses newly authorized pursuant to this 
2amendatory Act of the 101st General Assembly may be issued by 
3the Board to a qualified applicant pursuant to an open and 
4competitive bidding process, as set forth in Section 7.5, and 
5subject to the maximum number of authorized licenses set forth 
6in subsection (e-5) of Section 7 of this Act.
7 (b) To be a qualified applicant, a person or entity may not 
8be ineligible to receive an owners license under subsection (a) 
9of Section 7 of this Act and must submit an application for an 
10owners license that complies with Section 6 of this Act.
11 (c) In determining whether to grant an owners license to an 
12applicant, the Board shall consider all of the factors set 
13forth in subsections (b) and (e-10) of Section 7 of this Act, 
14as well as the amount of the applicant's license bid. The Board 
15may grant the owners license to an applicant that has not 
16submitted the highest license bid, but if it does not select 
17the highest bidder, the Board shall issue a written decision 
18explaining why another applicant was selected and identifying 
19the factors set forth in subsections (b) and (e-10) of Section 
207 of this Act that favored the winning bidder.

21 (230 ILCS 10/7.13 new)
22 Sec. 7.13. Environmental standards.  All permanent 
23casinos, riverboats, and organization gaming facilities shall 
24consist of buildings that are certified as meeting the U.S. 
25Green Building Council's Leadership in Energy and 
 
 
10100SB0690ham002- 579 -LRB101 04451 SMS 61506 a


1Environmental Design standards. The provisions of this Section 
2apply to a holder of an owners license or organization gaming 
3license that (i) begins operations on or after January 1, 2019 
4or (ii) relocates its facilities on or after the effective date 
5of this amendatory Act of the 101st General Assembly.

6 (230 ILCS 10/7.14 new)
7 Sec. 7.14. Chicago Casino Advisory Committee. An Advisory 
8Committee is established to monitor, review, and report on (1) 
9the utilization of minority-owned business enterprises and 
10women-owned business enterprises by the owners licensee, (2) 
11employment of women, and (3) employment of minorities with 
12regard to the development and construction of the casino as 
13authorized under paragraph (1) of subsection (e-5) of Section 7 
14of the Illinois Gambling Act. The owners licensee under 
15paragraph (1) of subsection (e-5) of Section 7 of the Illinois 
16Gambling Act shall work with the Advisory Committee in 
17accumulating necessary information for the Advisory Committee 
18to submit reports, as necessary, to the General Assembly and to 
19the City of Chicago.
20 The Advisory Committee shall consist of 9 members as 
21provided in this Section. Five members shall be selected by the 
22Governor and 4 members shall be selected by the Mayor of the 
23City of Chicago. The Governor and the Mayor of the City of 
24Chicago shall each appoint at least one current member of the 
25General Assembly. The Advisory Committee shall meet 
 
 
10100SB0690ham002- 580 -LRB101 04451 SMS 61506 a


1periodically and shall report the information to the Mayor of 
2the City of Chicago and to the General Assembly by December 
331st of every year.
4 The Advisory Committee shall be dissolved on the date that 
5casino gambling operations are first conducted at a permanent 
6facility under the license authorized under paragraph (1) of 
7subsection (e-5) Section 7 of the Illinois Gambling Act. For 
8the purposes of this Section, the terms "woman" and "minority 
9person" have the meanings provided in Section 2 of the Business 
10Enterprise for Minorities, Women, and Persons with 
11Disabilities Act. 

12 (230 ILCS 10/7.15 new)
13 Sec. 7.15. Limitations on gaming at Chicago airports. The 
14Chicago casino may conduct gaming operations in an airport 
15under the administration or control of the Chicago Department 
16of Aviation. Gaming operations may be conducted pursuant to 
17this Section so long as: (i) gaming operations are conducted in 
18a secured area that is beyond the Transportation Security 
19Administration security checkpoints and only available to 
20airline passengers at least 21 years of age who are members of 
21a private club, and not to the general public, (ii) gaming 
22operations are limited to slot machines, as defined in Section 
234 of the Illinois Gambling Act, and (iii) the combined number 
24of gaming positions operating in the City of Chicago at the 
25airports and at the temporary and permanent casino facility 
 
 
10100SB0690ham002- 581 -LRB101 04451 SMS 61506 a


1does not exceed the maximum number of gaming positions 
2authorized pursuant to subsection (h) of Section 7 of the 
3Illinois Gambling Act. Gaming operations at an airport are 
4subject to all applicable laws and rules that apply to any 
5other gaming facility under the Illinois Gambling Act.




6 (230 ILCS 10/8) (from Ch. 120, par. 2408)



7 Sec. 8. Suppliers licenses. 

8 (a) The Board may issue a suppliers license to such 
9persons, firms or
corporations which apply therefor upon the 
10payment of a non-refundable
application fee set by the Board, 
11upon a determination by the Board that
the applicant is 
12eligible for a suppliers license and upon payment of a
$5,000 
13annual license
fee.

14 (b) The holder of a suppliers license is authorized to sell 
15or lease,
and to contract to sell or lease, gambling equipment 
16and supplies to any
licensee involved in the ownership or 
17management of gambling operations.

18 (c) Gambling supplies and equipment may not be distributed

19unless supplies and equipment conform to standards adopted by

20rules of the Board.

21 (d) A person, firm or corporation is ineligible to receive 
22a suppliers
license if:


23  (1) the person has been convicted of a felony under the 
24 laws of this
State, any other state, or the United States;


25  (2) the person has been convicted of any violation of 
 
 
10100SB0690ham002- 582 -LRB101 04451 SMS 61506 a


1 Article 28 of the
Criminal Code of 1961 or the Criminal 
2 Code of 2012, or substantially similar laws of any other 
3 jurisdiction;


4  (3) the person has submitted an application for a 
5 license under this
Act which contains false information;


6  (4) the person is a member of the Board;


7  (5) the entity firm or corporation is one in which a 
8 person defined in (1),
(2), (3) or (4), is an officer, 
9 director or managerial employee;


10  (6) the firm or corporation employs a person who 
11 participates in the
management or operation of riverboat 
12 gambling authorized under this Act;


13  (7) the license of the person, firm or corporation 
14 issued under
this Act, or a license to own or operate 
15 gambling facilities
in any other jurisdiction, has been 
16 revoked.

17 (e) Any person that supplies any equipment, devices, or 
18supplies to a
licensed riverboat gambling operation must first 
19obtain a suppliers
license. A supplier shall furnish to the 
20Board a list of all equipment,
devices and supplies offered for 
21sale or lease in connection with gambling
games authorized 
22under this Act. A supplier shall keep books and records
for the 
23furnishing of equipment, devices and supplies to gambling

24operations separate and distinct from any other business that 
25the supplier
might operate. A supplier shall file a quarterly 
26return with the Board
listing all sales and leases. A supplier 
 
 
10100SB0690ham002- 583 -LRB101 04451 SMS 61506 a


1shall permanently affix its name or a distinctive logo or other 
2mark or design element identifying the manufacturer or supplier

3to all its equipment, devices, and supplies, except gaming 
4chips without a value impressed, engraved, or imprinted on it, 
5for gambling operations.
The Board may waive this requirement 
6for any specific product or products if it determines that the 
7requirement is not necessary to protect the integrity of the 
8game. Items purchased from a licensed supplier may continue to 
9be used even though the supplier subsequently changes its name, 
10distinctive logo, or other mark or design element; undergoes a 
11change in ownership; or ceases to be licensed as a supplier for 
12any reason. Any supplier's equipment, devices or supplies which 
13are used by any person
in an unauthorized gambling operation 
14shall be forfeited to the State. A holder of an owners license 
15or an organization gaming license A
licensed owner may own its 
16own equipment, devices and supplies. Each
holder of an owners 
17license or an organization gaming license under the Act shall 
18file an annual report
listing its inventories of gambling 
19equipment, devices and supplies.

20 (f) Any person who knowingly makes a false statement on an 
21application
is guilty of a Class A misdemeanor.

22 (g) Any gambling equipment, devices and supplies provided 
23by any
licensed supplier may either be repaired on the 
24riverboat, in the casino, or at the organization gaming 
25facility or removed from
the riverboat, casino, or organization 
26gaming facility to a an on-shore facility owned by the holder 
 
 
10100SB0690ham002- 584 -LRB101 04451 SMS 61506 a


1of an owners
license, organization gaming license, or suppliers 
2license for repair.

3(Source: P.A. 97-1150, eff. 1-25-13; 98-12, eff. 5-10-13; 
498-756, eff. 7-16-14.)





5 (230 ILCS 10/9) (from Ch. 120, par. 2409)



6 Sec. 9. Occupational licenses. 

7 (a) The Board may issue an occupational license to an 
8applicant upon the
payment of a non-refundable fee set by the 
9Board, upon a determination by
the Board that the applicant is 
10eligible for an occupational license and
upon payment of an 
11annual license fee in an amount to be established. To
be 
12eligible for an occupational license, an applicant must:


13  (1) be at least 21 years of age if the applicant will 
14 perform any
function involved in gaming by patrons. Any 
15 applicant seeking an
occupational license for a non-gaming 
16 function shall be at least 18 years
of age;


17  (2) not have been convicted of a felony offense, a 
18 violation of Article
28 of the Criminal Code of 1961 or the 
19 Criminal Code of 2012, or a similar statute of any other

20 jurisdiction;

21  (2.5) not have been convicted of a crime, other than a 
22 crime described in item (2) of this subsection (a), 
23 involving dishonesty or moral turpitude, except that the 
24 Board may, in its discretion, issue an occupational license 
25 to a person who has been convicted of a crime described in 
 
 
10100SB0690ham002- 585 -LRB101 04451 SMS 61506 a


1 this item (2.5) more than 10 years prior to his or her 
2 application and has not subsequently been convicted of any 
3 other crime; 

4  (3) have demonstrated a level of skill or knowledge 
5 which the Board
determines to be necessary in order to 
6 operate gambling aboard a riverboat, in a casino, or at an 
7 organization gaming facility; and


8  (4) have met standards for the holding of an 
9 occupational license as
adopted by rules of the Board. Such 
10 rules shall provide that any person or
entity seeking an 
11 occupational license to manage gambling operations
under 
12 this Act hereunder shall be subject to background inquiries 
13 and further requirements
similar to those required of 
14 applicants for an owners license.
Furthermore, such rules 
15 shall provide that each such entity shall be
permitted to 
16 manage gambling operations for only one licensed owner.

17 (b) Each application for an occupational license shall be 
18on forms
prescribed by the Board and shall contain all 
19information required by the
Board. The applicant shall set 
20forth in the application: whether he has been
issued prior 
21gambling related licenses; whether he has been licensed in any

22other state under any other name, and, if so, such name and his 
23age; and
whether or not a permit or license issued to him in 
24any other state has
been suspended, restricted or revoked, and, 
25if so, for what period of time.

26 (c) Each applicant shall submit with his application, on 
 
 
10100SB0690ham002- 586 -LRB101 04451 SMS 61506 a


1forms provided
by the Board, 2 sets of his fingerprints. The 
2Board shall charge each
applicant a fee set by the Department 
3of State Police to defray the costs
associated with the search 
4and classification of fingerprints obtained by
the Board with 
5respect to the applicant's application. These fees shall be

6paid into the State Police Services Fund.

7 (d) The Board may in its discretion refuse an occupational 
8license to
any person: (1) who is unqualified to perform the 
9duties required of such
applicant; (2) who fails to disclose or 
10states falsely any information
called for in the application; 
11(3) who has been found guilty of a
violation of this Act or 
12whose prior gambling related license or
application therefor 
13has been suspended, restricted, revoked or denied for
just 
14cause in any other state; or (4) for any other just cause.

15 (e) The Board may suspend, revoke or restrict any 
16occupational licensee:
(1) for violation of any provision of 
17this Act; (2) for violation of any
of the rules and regulations 
18of the Board; (3) for any cause which, if
known to the Board, 
19would have disqualified the applicant from receiving
such 
20license; or (4) for default in the payment of any obligation or 
21debt
due to the State of Illinois; or (5) for any other just 
22cause.

23 (f) A person who knowingly makes a false statement on an 
24application is
guilty of a Class A misdemeanor.

25 (g) Any license issued pursuant to this Section shall be 
26valid for a
period of one year from the date of issuance.

 
 
10100SB0690ham002- 587 -LRB101 04451 SMS 61506 a


1 (h) Nothing in this Act shall be interpreted to prohibit a 
2licensed
owner or organization gaming licensee from entering 
3into an agreement with a public community college or a school 
4approved under the
Private Business and Vocational Schools Act 
5of 2012 for the training of any
occupational licensee. Any 
6training offered by such a school shall be in
accordance with a 
7written agreement between the licensed owner or organization 
8gaming licensee and the school.

9 (i) Any training provided for occupational licensees may be 
10conducted
either at the site of the gambling facility on the 
11riverboat or at a school with which a licensed owner or 
12organization gaming licensee has
entered into an agreement 
13pursuant to subsection (h).

14(Source: P.A. 96-1392, eff. 1-1-11; 97-650, eff. 2-1-12; 
1597-1150, eff. 1-25-13.)





16 (230 ILCS 10/11) (from Ch. 120, par. 2411)



17 Sec. 11. Conduct of gambling. Gambling may be conducted by 
18licensed owners or licensed managers on behalf
of the State 
19aboard riverboats. Gambling may be conducted by organization 
20gaming licensees at organization gaming facilities. Gambling 
21authorized under this Section is ,
subject to the following 
22standards:


23  (1) A licensee may conduct riverboat gambling 
24 authorized under this Act
regardless of whether it conducts 
25 excursion cruises. A licensee may permit
the continuous 
 
 
10100SB0690ham002- 588 -LRB101 04451 SMS 61506 a


1 ingress and egress of patrons passengers on a riverboat not 
2 used for excursion cruises for the purpose of gambling. 
3 Excursion cruises shall not exceed 4 hours for a round 
4 trip. However, the Board may grant express approval for an 
5 extended cruise on a case-by-case basis. 

6  (1.5) An owners licensee may conduct gambling 
7 operations authorized under this Act 24 hours a day. 

8  (2) (Blank).


9  (3) Minimum and maximum wagers on games shall be set by 
10 the licensee.


11  (4) Agents of the Board and the Department of State 
12 Police may board
and inspect any riverboat, enter and 
13 inspect any portion of a casino, or enter and inspect any 
14 portion of an organization gaming facility at any time for 
15 the purpose of determining
whether this Act is being 
16 complied with. Every riverboat, if under way and
being 
17 hailed by a law enforcement officer or agent of the Board, 
18 must stop
immediately and lay to.


19  (5) Employees of the Board shall have the right to be 
20 present on the
riverboat or in the casino or on adjacent 
21 facilities under the control of the licensee and at the 
22 organization gaming facility under the control of the 
23 organization gaming licensee.


24  (6) Gambling equipment and supplies customarily used 
25 in conducting
riverboat gambling must be purchased or 
26 leased only from suppliers licensed
for such purpose under 
 
 
10100SB0690ham002- 589 -LRB101 04451 SMS 61506 a


1 this Act. The Board may approve the transfer, sale, or 
2 lease of gambling equipment and supplies by a licensed 
3 owner from or to an affiliate of the licensed owner as long 
4 as the gambling equipment and supplies were initially 
5 acquired from a supplier licensed in Illinois. 


6  (7) Persons licensed under this Act shall permit no 
7 form of wagering on
gambling games except as permitted by 
8 this Act.


9  (8) Wagers may be received only from a person present 
10 on a licensed
riverboat, in a casino, or at an organization 
11 gaming facility. No person present on a licensed riverboat, 
12 in a casino, or at an organization gaming facility shall 
13 place
or attempt to place a wager on behalf of another 
14 person who is not present
on the riverboat, in a casino, or 
15 at the organization gaming facility.


16  (9) Wagering, including gaming authorized under 
17 Section 7.7, shall not be conducted with money or other 
18 negotiable
currency.


19  (10) A person under age 21 shall not be permitted on an 
20 area of a
riverboat or casino where gambling is being 
21 conducted or at an organization gaming facility where 
22 gambling is being conducted, except for a person at least

23 18 years of age who is an employee of the riverboat or 
24 casino gambling operation or gaming operation. No
employee 
25 under age 21 shall perform any function involved in 
26 gambling by
the patrons. No person under age 21 shall be 
 
 
10100SB0690ham002- 590 -LRB101 04451 SMS 61506 a


1 permitted to make a wager under
this Act, and any winnings 
2 that are a result of a wager by a person under age 21, 
3 whether or not paid by a licensee, shall be treated as 
4 winnings for the privilege tax purposes, confiscated, and 
5 forfeited to the State and deposited into the Education 
6 Assistance Fund.


7  (11) Gambling excursion cruises are permitted only 
8 when the waterway for
which the riverboat is licensed is 
9 navigable, as determined by
the Board in consultation with 
10 the U.S. Army Corps of Engineers.
This paragraph (11) does 
11 not limit the ability of a licensee to conduct
gambling 
12 authorized under this Act when gambling excursion cruises 
13 are not
permitted.


14  (12) All tickets tokens, chips, or electronic cards 
15 used to make wagers must be
purchased (i) from a licensed 
16 owner or manager, in the case of a riverboat, either aboard 
17 a riverboat or at
an onshore
facility which has been 
18 approved by the Board and which is located where
the 
19 riverboat docks, (ii) in the case of a casino, from a 
20 licensed owner at the casino, or (iii) from an organization 
21 gaming licensee at the organization gaming facility. The 
22 tickets tokens, chips, or electronic cards may be
purchased 
23 by means of an agreement under which the owner or manager 
24 extends
credit to
the patron. Such tickets tokens, chips, 
25 or electronic cards may be used
while aboard the riverboat, 
26 in the casino, or at the organization gaming facility only 
 
 
10100SB0690ham002- 591 -LRB101 04451 SMS 61506 a


1 for the purpose of making wagers on
gambling games.


2  (13) Notwithstanding any other Section of this Act, in 
3 addition to the
other licenses authorized under this Act, 
4 the Board may issue special event
licenses allowing persons 
5 who are not otherwise licensed to conduct
riverboat 
6 gambling to conduct such gambling on a specified date or 
7 series
of dates. Riverboat gambling under such a license 
8 may take place on a
riverboat not normally used for 
9 riverboat gambling. The Board shall
establish standards, 
10 fees and fines for, and limitations upon, such
licenses, 
11 which may differ from the standards, fees, fines and 
12 limitations
otherwise applicable under this Act. All such 
13 fees shall be deposited into
the State Gaming Fund. All 
14 such fines shall be deposited into the
Education Assistance 
15 Fund, created by Public Act 86-0018, of the State
of 
16 Illinois.


17  (14) In addition to the above, gambling must be 
18 conducted in accordance
with all rules adopted by the 
19 Board.

20(Source: P.A. 96-1392, eff. 1-1-11.)





21 (230 ILCS 10/11.1) (from Ch. 120, par. 2411.1)



22 Sec. 11.1. Collection of amounts owing under credit 
23agreements. Notwithstanding any applicable statutory provision 
24to the contrary, a
licensed owner, licensed or manager, or 
25organization gaming licensee who extends credit to a riverboat 
 
 
10100SB0690ham002- 592 -LRB101 04451 SMS 61506 a


1gambling patron pursuant
to paragraph (12) of Section 11 
2Section 11 (a) (12) of this Act is expressly authorized to 
3institute a
cause of action to collect any amounts due and 
4owing under the extension of
credit, as well as the licensed 
5owner's, licensed or manager's, or organization gaming 
6licensee's costs, expenses and reasonable
attorney's
fees 
7incurred in collection.

8(Source: P.A. 93-28, eff. 6-20-03.)





9 (230 ILCS 10/12) (from Ch. 120, par. 2412)



10 Sec. 12. Admission tax; fees. 

11 (a) A tax is hereby imposed upon admissions to riverboat 
12and casino gambling facilities riverboats operated by
licensed 
13owners authorized pursuant to this Act. Until July 1, 2002, the

14rate is $2 per person admitted. From July 1, 2002 until
July 1, 
152003, the rate is $3 per person admitted.
From July 1, 2003 
16until August 23, 2005 (the effective date of Public Act 
1794-673), for a licensee that admitted 1,000,000 persons or

18fewer in the previous calendar year, the rate is $3 per person 
19admitted; for a
licensee that admitted more than 1,000,000 but 
20no more than 2,300,000 persons
in the previous calendar year, 
21the rate is $4 per person admitted; and for
a licensee that 
22admitted more than 2,300,000 persons in the previous calendar

23year, the rate is $5 per person admitted.
Beginning on August 
2423, 2005 (the effective date of Public Act 94-673), for a 
25licensee that admitted 1,000,000 persons or
fewer in calendar 
 
 
10100SB0690ham002- 593 -LRB101 04451 SMS 61506 a


1year 2004, the rate is $2 per person admitted, and for all 
2other
licensees, including licensees that were not conducting 
3gambling operations in 2004, the rate is $3 per person 
4admitted.
This admission tax is imposed upon the
licensed owner 
5conducting gambling.

6  (1) The admission tax shall be paid for each admission, 
7 except that a person who exits a riverboat gambling 
8 facility and reenters that riverboat gambling facility 
9 within the same gaming day shall be subject only to the 
10 initial admission tax.

11  (2) (Blank).

12  (3) The riverboat licensee may issue tax-free passes to

13 actual and necessary officials and employees of the 
14 licensee or other
persons actually working on the 
15 riverboat.

16  (4) The number and issuance of tax-free passes is 
17 subject to the rules
of the Board, and a list of all 
18 persons to whom the tax-free passes are
issued shall be 
19 filed with the Board.

20 (a-5) A fee is hereby imposed upon admissions operated by 
21licensed
managers on behalf of the State pursuant to Section 
227.3 at the rates provided
in
this subsection (a-5). For a 
23licensee that
admitted 1,000,000 persons or fewer in the 
24previous calendar year, the rate is
$3 per person admitted; for 
25a licensee that admitted more than 1,000,000 but no
more than 
262,300,000 persons
in the previous calendar year, the rate is $4 
 
 
10100SB0690ham002- 594 -LRB101 04451 SMS 61506 a


1per person admitted; and for
a licensee that admitted more than 
22,300,000 persons in the previous calendar
year, the rate is $5 
3per person admitted.

4  (1) The admission fee shall be paid for each admission.

5  (2) (Blank).

6  (3) The licensed manager may issue fee-free passes to 
7 actual and necessary
officials and employees of the manager 
8 or other persons actually working on the
riverboat.


9  (4) The number and issuance of fee-free passes is 
10 subject to the rules
of the Board, and a list of all 
11 persons to whom the fee-free passes are
issued shall be 
12 filed with the Board.

13 (b) Except as provided in subsection (b-5), from From the 
14tax imposed under subsection (a) and the fee imposed under

15subsection (a-5), a municipality shall receive from the State 
16$1 for each
person embarking on a riverboat docked within the 
17municipality or entering a casino located within the 
18municipality, and a county
shall receive $1 for each person 
19entering a casino or embarking on a riverboat docked within the

20county but outside the boundaries of any municipality. The 
21municipality's or
county's share shall be collected by the 
22Board on behalf of the State and
remitted quarterly by the 
23State, subject to appropriation, to the treasurer of
the unit 
24of local government for deposit in the general fund.

25 (b-5) From the tax imposed under subsection (a) and the fee 
26imposed under subsection (a-5), $1 for each person embarking on 
 
 
10100SB0690ham002- 595 -LRB101 04451 SMS 61506 a


1a riverboat designated in paragraph (4) of subsection (e-5) of 
2Section 7 shall be divided as follows: $0.70 to the City of 
3Rockford, $0.05 to the City of Loves Park, $0.05 to the Village 
4of Machesney Park, and $0.20 to Winnebago County.
5 The municipality's or county's share shall be collected by 
6the Board on behalf of the State and remitted monthly by the 
7State, subject to appropriation, to the treasurer of the unit 
8of local government for deposit in the general fund. 
9 (b-10) From the tax imposed under subsection (a) and the 
10fee imposed under subsection (a-5), $1 for each person 
11embarking on a riverboat or entering a casino designated in 
12paragraph (1) of subsection (e-5) of Section 7 shall be divided 
13as follows:
$0.70 to the City of Chicago,
$0.15 to the Village 
14of Maywood,
and $0.15 to the Village of Summit.
15 The municipality's or county's share shall be collected by 
16the Board on behalf of the State and remitted monthly by the 
17State, subject to appropriation, to the treasurer of the unit 
18of local government for deposit in the general fund. 
19 (b-15) From the tax imposed under subsection (a) and the 
20fee imposed under subsection (a-5), $1 for each person 
21embarking on a riverboat or entering a casino designated in 
22paragraph (2) of subsection (e-5) of Section 7 shall be divided 
23as follows:
$0.70 to the City of Danville and
$0.30 to 
24Vermilion County.
25 The municipality's or county's share shall be collected by 
26the Board on behalf of the State and remitted monthly by the 
 
 
10100SB0690ham002- 596 -LRB101 04451 SMS 61506 a


1State, subject to appropriation, to the treasurer of the unit 
2of local government for deposit in the general fund. 
3 (c) The licensed owner shall pay the entire admission tax 
4to the Board and
the licensed manager shall pay the entire 
5admission fee to the Board.
Such payments shall be made daily. 
6Accompanying each payment shall be a
return on forms provided 
7by the Board which shall include other
information regarding 
8admissions as the Board may require. Failure to
submit either 
9the payment or the return within the specified time may
result 
10in suspension or revocation of the owners or managers license.

11 (c-5) A tax is imposed on admissions to organization gaming 
12facilities at the rate of $3 per person admitted by an 
13organization gaming licensee. The tax is imposed upon the 
14organization gaming licensee.
15  (1) The admission tax shall be paid for each admission, 
16 except that a person who exits an organization gaming 
17 facility and reenters that organization gaming facility 
18 within the same gaming day, as the term "gaming day" is 
19 defined by the Board by rule, shall be subject only to the 
20 initial admission tax. The Board shall establish, by rule, 
21 a procedure to determine whether a person admitted to an 
22 organization gaming facility has paid the admission tax.
23  (2) An organization gaming licensee may issue tax-free 
24 passes to actual and necessary officials and employees of 
25 the licensee and other persons associated with its gaming 
26 operations.
 
 
10100SB0690ham002- 597 -LRB101 04451 SMS 61506 a


1  (3) The number and issuance of tax-free passes is 
2 subject to the rules of the Board, and a list of all 
3 persons to whom the tax-free passes are issued shall be

4 filed with the Board.
5  (4) The organization gaming licensee shall pay the 
6 entire admission tax to the Board.
7 Such payments shall be made daily. Accompanying each 
8payment shall be a return on forms provided by the Board, which 
9shall include other information regarding admission as the 
10Board may require. Failure to submit either the payment or the 
11return within the specified time may result in suspension or 
12revocation of the organization gaming license.
13 From the tax imposed under this subsection (c-5), a 
14municipality other than the Village of Stickney or the City of 
15Collinsville in which an organization gaming facility is 
16located, or if the organization gaming facility is not located 
17within a municipality, then the county in which the 
18organization gaming facility is located, except as otherwise 
19provided in this Section, shall receive, subject to 
20appropriation, $1 for each person who enters the organization 
21gaming facility. For each admission to the organization gaming 
22facility in excess of 1,500,000 in a year, from the tax imposed 
23under this subsection (c-5), the county in which the 
24organization gaming facility is located shall receive, subject 
25to appropriation, $0.30, which shall be in addition to any 
26other moneys paid to the county under this Section.
 
 
10100SB0690ham002- 598 -LRB101 04451 SMS 61506 a


1 From the tax imposed under this subsection (c-5) on an 
2organization gaming facility located in the Village of 
3Stickney, $1 for each person who enters the organization gaming 
4facility shall be distributed as follows, subject to 
5appropriation: $0.24 to the Village of Stickney, $0.49 to the 
6Town of Cicero, $0.05 to the City of Berwyn, and $0.17 to the 
7Stickney Public Health District, and $0.05 to the City of 
8Bridgeview. 
9 From the tax imposed under this subsection (c-5) on an 
10organization gaming facility located in the City of 
11Collinsville, the following shall each receive 10 cents for 
12each person who enters the organization gaming facility, 
13subject to appropriation: the Village of Alorton; the Village 
14of Washington Park; State Park Place; the Village of Fairmont 
15City; the City of Centreville; the Village of Brooklyn; the 
16City of Venice; the City of Madison; the Village of Caseyville; 
17and the Village of Pontoon Beach. 
18 On the 25th day of each month, all amounts remaining after 
19payments required under this subsection (c-5) have been made 
20shall be transferred into the Capital Projects Fund. 
21 (d) The Board shall administer and collect the admission 
22tax imposed by
this Section, to the extent practicable, in a 
23manner consistent with the
provisions of Sections 4, 5, 5a, 5b, 
245c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a,
6b, 6c, 8, 9 and 10 of the 
25Retailers' Occupation Tax Act and
Section 3-7 of the Uniform 
26Penalty and Interest Act.

 
 
10100SB0690ham002- 599 -LRB101 04451 SMS 61506 a


1(Source: P.A. 95-663, eff. 10-11-07; 96-1392, eff. 1-1-11.)





2 (230 ILCS 10/13) (from Ch. 120, par. 2413)


3 Sec. 13. Wagering tax; rate; distribution. 

4 (a) Until January 1, 1998, a tax is imposed on the adjusted 
5gross
receipts received from gambling games authorized under 
6this Act at the rate of
20%.

7 (a-1) From January 1, 1998 until July 1, 2002, a privilege 
8tax is
imposed on persons engaged in the business of conducting 
9riverboat gambling
operations, based on the adjusted gross 
10receipts received by a licensed owner
from gambling games 
11authorized under this Act at the following rates:


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 but not
exceeding $50,000,000;


16  25% of annual adjusted gross receipts in excess of 
17 $50,000,000 but not
exceeding $75,000,000;


18  30% of annual adjusted gross receipts in excess of 
19 $75,000,000 but not
exceeding $100,000,000;


20  35% of annual adjusted gross receipts in excess of 
21 $100,000,000.

22 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax 
23is imposed on
persons engaged in the business of conducting 
24riverboat gambling operations,
other than licensed managers 
25conducting riverboat gambling operations on behalf
of the 
 
 
10100SB0690ham002- 600 -LRB101 04451 SMS 61506 a


1State, based on the adjusted gross receipts received by a 
2licensed
owner from gambling games authorized under this Act at 
3the following rates:


4  15% of annual adjusted gross receipts up to and 
5 including $25,000,000;


6  22.5% of annual adjusted gross receipts in excess of 
7 $25,000,000 but not
exceeding $50,000,000;


8  27.5% of annual adjusted gross receipts in excess of 
9 $50,000,000 but not
exceeding $75,000,000;


10  32.5% of annual adjusted gross receipts in excess of 
11 $75,000,000 but not
exceeding $100,000,000;


12  37.5% of annual adjusted gross receipts in excess of 
13 $100,000,000 but not
exceeding $150,000,000;


14  45% of annual adjusted gross receipts in excess of 
15 $150,000,000 but not
exceeding $200,000,000;


16  50% of annual adjusted gross receipts in excess of 
17 $200,000,000.

18 (a-3) Beginning July 1, 2003, a privilege tax is imposed on 
19persons engaged
in the business of conducting riverboat 
20gambling operations, other than
licensed managers conducting 
21riverboat gambling operations on behalf of the
State, based on 
22the adjusted gross receipts received by a licensed owner from

23gambling games authorized under this Act at the following 
24rates:


25  15% of annual adjusted gross receipts up to and 
26 including $25,000,000;


 
 
10100SB0690ham002- 601 -LRB101 04451 SMS 61506 a


1  27.5% of annual adjusted gross receipts in excess of 
2 $25,000,000 but not
exceeding $37,500,000;


3  32.5% of annual adjusted gross receipts in excess of 
4 $37,500,000 but not
exceeding $50,000,000;


5  37.5% of annual adjusted gross receipts in excess of 
6 $50,000,000 but not
exceeding $75,000,000;


7  45% of annual adjusted gross receipts in excess of 
8 $75,000,000 but not
exceeding $100,000,000;


9  50% of annual adjusted gross receipts in excess of 
10 $100,000,000 but not
exceeding $250,000,000;


11  70% of annual adjusted gross receipts in excess of 
12 $250,000,000.

13 An amount equal to the amount of wagering taxes collected 
14under this
subsection (a-3) that are in addition to the amount 
15of wagering taxes that
would have been collected if the 
16wagering tax rates under subsection (a-2)
were in effect shall 
17be paid into the Common School Fund.

18 The privilege tax imposed under this subsection (a-3) shall 
19no longer be
imposed beginning on the earlier of (i) July 1, 
202005; (ii) the first date
after June 20, 2003 that riverboat 
21gambling operations are conducted
pursuant to a dormant 
22license; or (iii) the first day that riverboat gambling

23operations are conducted under the authority of an owners 
24license that is in
addition to the 10 owners licenses initially 
25authorized under this Act.
For the purposes of this subsection 
26(a-3), the term "dormant license"
means an owners license that 
 
 
10100SB0690ham002- 602 -LRB101 04451 SMS 61506 a


1is authorized by this Act under which no
riverboat gambling 
2operations are being conducted on June 20, 2003.

3 (a-4) Beginning on the first day on which the tax imposed 
4under
subsection (a-3) is no longer imposed and ending upon the 
5imposition of the privilege tax under subsection (a-5) of this 
6Section, a privilege tax is imposed on persons
engaged in the 
7business of conducting riverboat gambling operations, other

8than licensed managers conducting riverboat gambling 
9operations on behalf of
the State, based on the adjusted gross 
10receipts received by a licensed owner
from gambling games 
11authorized under this Act at the following rates:


12  15% of annual adjusted gross receipts up to and 
13 including $25,000,000;


14  22.5% of annual adjusted gross receipts in excess of 
15 $25,000,000 but not
exceeding $50,000,000;


16  27.5% of annual adjusted gross receipts in excess of 
17 $50,000,000 but not
exceeding $75,000,000;


18  32.5% of annual adjusted gross receipts in excess of 
19 $75,000,000 but not
exceeding $100,000,000;


20  37.5% of annual adjusted gross receipts in excess of 
21 $100,000,000 but not
exceeding $150,000,000;


22  45% of annual adjusted gross receipts in excess of 
23 $150,000,000 but not
exceeding $200,000,000;


24  50% of annual adjusted gross receipts in excess of 
25 $200,000,000.

26 For the imposition of the privilege tax in this subsection 
 
 
10100SB0690ham002- 603 -LRB101 04451 SMS 61506 a


1(a-4), amounts paid pursuant to item (1) of subsection (b) of 
2Section 56 of the Illinois Horse Racing Act of 1975 shall not 
3be included in the determination of adjusted gross receipts. 
4 (a-5) Beginning on the first day that an owners licensee 
5under paragraph (1), (2), (3), (4), (5), or (6) of subsection 
6(e-5) of Section 7 conducts gambling operations, either in a 
7temporary facility or a permanent facility, a privilege tax is 
8imposed on persons engaged in the business of conducting 
9gambling operations, other than licensed managers conducting 
10riverboat gambling operations on behalf of the State, based on 
11the adjusted gross receipts received by such licensee from the 
12gambling games authorized under this Act. The privilege tax for 
13all gambling games other than table games, including, but not 
14limited to, slot machines, video game of chance gambling, and 
15electronic gambling games shall be at the following rates:
16  15% of annual adjusted gross receipts up to and 
17 including $25,000,000;
18  22.5% of annual adjusted gross receipts in excess of 
19 $25,000,000 but not exceeding $50,000,000;
20  27.5% of annual adjusted gross receipts in excess of 
21 $50,000,000 but not exceeding $75,000,000;
22  32.5% of annual adjusted gross receipts in excess of 
23 $75,000,000 but not exceeding $100,000,000;
24  37.5% of annual adjusted gross receipts in excess of 
25 $100,000,000 but not exceeding $150,000,000;
26  45% of annual adjusted gross receipts in excess of 
 
 
10100SB0690ham002- 604 -LRB101 04451 SMS 61506 a


1 $150,000,000 but not exceeding $200,000,000;
2  50% of annual adjusted gross receipts in excess of 
3 $200,000,000.
4 The privilege tax for table games shall be at the following 
5rates:
6  15% of annual adjusted gross receipts up to and 
7 including $25,000,000;
8  20% of annual adjusted gross receipts in excess of 
9 $25,000,000.
10 For the imposition of the privilege tax in this subsection 
11(a-5), amounts paid pursuant to item (1) of subsection (b) of 
12Section 56 of the Illinois Horse Racing Act of 1975 shall not 
13be included in the determination of adjusted gross receipts.
14 Notwithstanding the provisions of this subsection (a-5), 
15for the first 10 years that the privilege tax is imposed under 
16this subsection (a-5), the privilege tax shall be imposed on 
17the modified annual adjusted gross receipts of a riverboat or 
18casino conducting gambling operations in the City of East St. 
19Louis, unless:
20  (1) the riverboat or casino fails to employ at least 
21 450 people;
22  (2) 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  (3) the owners licensee is not an entity in which 
 
 
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1 employees participate in an employee stock ownership plan. 
2 As used in this subsection (a-5), "modified annual adjusted 
3gross receipts" means:
4  (A) for calendar year 2020, the annual adjusted gross 
5 receipts for the current year minus the difference between 
6 an amount equal to the average annual adjusted gross 
7 receipts from a riverboat or casino conducting gambling 
8 operations in the City of East St. Louis for 2014, 2015, 
9 2016, 2017, and 2018 and the annual adjusted gross receipts 
10 for 2018; 
11  (B) for calendar year 2021, the annual adjusted gross 
12 receipts for the current year minus the difference between 
13 an amount equal to the average annual adjusted gross 
14 receipts from a riverboat or casino conducting gambling 
15 operations in the City of East St. Louis for 2014, 2015, 
16 2016, 2017, and 2018 and the annual adjusted gross receipts 
17 for 2019; and 
18  (C) for calendar years 2022 through 2029, the annual 
19 adjusted gross receipts for the current year minus the 
20 difference between an amount equal to the average annual 
21 adjusted gross receipts from a riverboat or casino 
22 conducting gambling operations in the City of East St. 
23 Louis for 3 years preceding the current year and the annual 
24 adjusted gross receipts for the immediately preceding 
25 year. 
26 (a-5.5) In addition to the privilege tax imposed under 
 
 
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1subsection (a-5), a privilege tax is imposed on the owners 
2licensee under paragraph (1) of subsection (e-5) of Section 7 
3at the rate of one-third of the owners licensee's adjusted 
4gross receipts. 
5 For the imposition of the privilege tax in this subsection 
6(a-5.5), amounts paid pursuant to item (1) of subsection (b) of 
7Section 56 of the Illinois Horse Racing Act of 1975 shall not 
8be included in the determination of adjusted gross receipts.
9 (a-6) From the effective date of this amendatory Act of the 
10101st General Assembly until June 30, 2023, an owners licensee 
11that conducted gambling operations prior to January 1, 2011 
12shall receive a dollar-for-dollar credit against the tax 
13imposed under this Section for any renovation or construction 
14costs paid by the owners licensee, but in no event shall the 
15credit exceed $2,000,000.
16 Additionally, from the effective date of this amendatory 
17Act of the 101st General Assembly until December 31, 2022, an 
18owners licensee that (i) is located within 15 miles of the 
19Missouri border, and (ii) has at least 3 riverboats, casinos, 
20or their equivalent within a 45-mile radius, may be authorized 
21to relocate to a new location with the approval of both the 
22unit of local government designated as the home dock and the 
23Board, so long as the new location is within the same unit of 
24local government and no more than 3 miles away from its 
25original location. Such owners licensee shall receive a credit 
26against the tax imposed under this Section equal to 8% of the 
 
 
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1total project costs, as approved by the Board, for any 
2renovation or construction costs paid by the owners licensee 
3for the construction of the new facility, provided that the new 
4facility is operational by July 1, 2022. In determining whether 
5or not to approve a relocation, the Board must consider the 
6extent to which the relocation will diminish the gaming 
7revenues received by other Illinois gaming facilities.
8 (a-7) Beginning in the initial adjustment year and through 
9the final adjustment year, if the total obligation imposed 
10pursuant to either subsection (a-5) or (a-6) will result in an 
11owners licensee receiving less after-tax adjusted gross 
12receipts than it received in calendar year 2018, then the total 
13amount of privilege taxes that the owners licensee is required 
14to pay for that calendar year shall be reduced to the extent 
15necessary so that the after-tax adjusted gross receipts in that 
16calendar year equals the after-tax adjusted gross receipts in 
17calendar year 2018, but the privilege tax reduction shall not 
18exceed the annual adjustment cap. If pursuant to this 
19subsection (a-7), the total obligation imposed pursuant to 
20either subsection (a-5) or (a-6) shall be reduced, then the 
21owners licensee shall not receive a refund from the State at 
22the end of the subject calendar year but instead shall be able 
23to apply that amount as a credit against any payments it owes 
24to the State in the following calendar year to satisfy its 
25total obligation under either subsection (a-5) or (a-6). The 
26credit for the final adjustment year shall occur in the 
 
 
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1calendar year following the final adjustment year.
2 If an owners licensee that conducted gambling operations 
3prior to January 1, 2019 expands its riverboat or casino, 
4including, but not limited to, with respect to its gaming 
5floor, additional non-gaming amenities such as restaurants, 
6bars, and hotels and other additional facilities, and incurs 
7construction and other costs related to such expansion from the 
8effective date of this amendatory Act of the 101st General 
9Assembly until the 5th anniversary of the effective date of 
10this amendatory Act of the 101st General Assembly, then for 
11each $15,000,000 spent for any such construction or other costs 
12related to expansion paid by the owners licensee, the final 
13adjustment year shall be extended by one year and the annual 
14adjustment cap shall increase by 0.2% of adjusted gross 
15receipts during each calendar year until and including the 
16final adjustment year. No further modifications to the final 
17adjustment year or annual adjustment cap shall be made after 
18$75,000,000 is incurred in construction or other costs related 
19to expansion so that the final adjustment year shall not extend 
20beyond the 9th calendar year after the initial adjustment year, 
21not including the initial adjustment year, and the annual 
22adjustment cap shall not exceed 4% of adjusted gross receipts 
23in a particular calendar year. Construction and other costs 
24related to expansion shall include all project related costs, 
25including, but not limited to, all hard and soft costs, 
26financing costs, on or off-site ground, road or utility work, 
 
 
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1cost of gaming equipment and all other personal property, 
2initial fees assessed for each incremental gaming position, and 
3the cost of incremental land acquired for such expansion. Soft 
4costs shall include, but not be limited to, legal fees, 
5architect, engineering and design costs, other consultant 
6costs, insurance cost, permitting costs, and pre-opening costs 
7related to the expansion, including, but not limited to, any of 
8the following: marketing, real estate taxes, personnel, 
9training, travel and out-of-pocket expenses, supply, 
10inventory, and other costs, and any other project related soft 
11costs. 
12 To be eligible for the tax credits in subsection (a-6), all 
13construction contracts shall include a requirement that the 
14contractor enter into a project labor agreement with the 
15building and construction trades council with geographic 
16jurisdiction of the location of the proposed gaming facility.
17 Notwithstanding any other provision of this subsection 
18(a-7), this subsection (a-7) does not apply to an owners 
19licensee unless such owners licensee spends at least 
20$15,000,000 on construction and other costs related to its 
21expansion, excluding the initial fees assessed for each 
22incremental gaming position. 
23 This subsection (a-7) does not apply to owners licensees

24authorized pursuant to subsection (e-5) of Section 7 of this

25Act.
26 For purposes of this subsection (a-7):
 
 
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1 "Building and construction trades council" means any 
2organization representing multiple construction entities that 
3are monitoring or attentive to compliance with public or 
4workers' safety laws, wage and hour requirements, or other 
5statutory requirements or that are making or maintaining 
6collective bargaining agreements. 
7 "Initial adjustment year" means the year commencing on 
8January 1 of the calendar year immediately following the 
9earlier of the following: 
10  (1) the commencement of gambling operations, either in 
11 a temporary or permanent facility, with respect to the 
12 owners license authorized under paragraph (1) of 
13 subsection (e-5) of Section 7 of this Act; or
14  (2) 24 months after the effective date of this 
15 amendatory Act of the 101st General Assembly, provided the 
16 initial adjustment year shall not commence earlier than 12 
17 months after the effective date of this amendatory Act of 
18 the 101st General Assembly. 
19 "Final adjustment year" means the 2nd calendar year after 
20the initial adjustment year, not including the initial 
21adjustment year, and as may be extended further as described in 
22this subsection (a-7). 
23 "Annual adjustment cap" means 3% of adjusted gross receipts 
24in a particular calendar year, and as may be increased further 
25as otherwise described in this subsection (a-7). 
26 (a-8) Riverboat gambling operations conducted by a 
 
 
10100SB0690ham002- 611 -LRB101 04451 SMS 61506 a


1licensed manager on
behalf of the State are not subject to the 
2tax imposed under this Section.

3 (a-9) Beginning on January 1, 2020, the calculation of 
4gross receipts or adjusted gross receipts, for the purposes of 
5this Section, for a riverboat, a casino, or an organization 
6gaming facility shall not include the dollar amount of 
7non-cashable vouchers, coupons, and electronic promotions 
8redeemed by wagerers upon the riverboat, in the casino, or in 
9the organization gaming facility up to and including an amount 
10not to exceed 20% of a riverboat's, a casino's, or an 
11organization gaming facility's adjusted gross receipts.
12 The Illinois Gaming Board shall submit to the General 
13Assembly a comprehensive report no later than March 31, 2023 
14detailing, at a minimum, the effect of removing non-cashable 
15vouchers, coupons, and electronic promotions from this 
16calculation on net gaming revenues to the State in calendar 
17years 2020 through 2022, the increase or reduction in wagerers 
18as a result of removing non-cashable vouchers, coupons, and 
19electronic promotions from this calculation, the effect of the 
20tax rates in subsection (a-5) on net gaming revenues to this 
21State, and proposed modifications to the calculation. 
22 (a-10) The taxes imposed by this Section shall be paid by 
23the licensed
owner or the organization gaming licensee to the 
24Board not later than 5:00 o'clock p.m. of the day after the day

25when the wagers were made.

26 (a-15) If the privilege tax imposed under subsection (a-3) 
 
 
10100SB0690ham002- 612 -LRB101 04451 SMS 61506 a


1is no longer imposed pursuant to item (i) of the last paragraph 
2of subsection (a-3), then by June 15 of each year, each owners 
3licensee, other than an owners licensee that admitted 1,000,000 
4persons or
fewer in calendar year 2004, must, in addition to 
5the payment of all amounts otherwise due under this Section, 
6pay to the Board a reconciliation payment in the amount, if 
7any, by which the licensed owner's base amount exceeds the 
8amount of net privilege tax paid by the licensed owner to the 
9Board in the then current State fiscal year. A licensed owner's 
10net privilege tax obligation due for the balance of the State 
11fiscal year shall be reduced up to the total of the amount paid 
12by the licensed owner in its June 15 reconciliation payment. 
13The obligation imposed by this subsection (a-15) is binding on 
14any person, firm, corporation, or other entity that acquires an 
15ownership interest in any such owners license. The obligation 
16imposed under this subsection (a-15) terminates on the earliest 
17of: (i) July 1, 2007, (ii) the first day after the effective 
18date of this amendatory Act of the 94th General Assembly that 
19riverboat gambling operations are conducted pursuant to a 
20dormant license, (iii) the first day that riverboat gambling 
21operations are conducted under the authority of an owners 
22license that is in addition to the 10 owners licenses initially 
23authorized under this Act, or (iv) the first day that a 
24licensee under the Illinois Horse Racing Act of 1975 conducts 
25gaming operations with slot machines or other electronic gaming 
26devices. The Board must reduce the obligation imposed under 
 
 
10100SB0690ham002- 613 -LRB101 04451 SMS 61506 a


1this subsection (a-15) by an amount the Board deems reasonable 
2for any of the following reasons: (A) an act or acts of God, 
3(B) an act of bioterrorism or terrorism or a bioterrorism or 
4terrorism threat that was investigated by a law enforcement 
5agency, or (C) a condition beyond the control of the owners 
6licensee that does not result from any act or omission by the 
7owners licensee or any of its agents and that poses a hazardous 
8threat to the health and safety of patrons. If an owners 
9licensee pays an amount in excess of its liability under this 
10Section, the Board shall apply the overpayment to future 
11payments required under this Section.
12 For purposes of this subsection (a-15):
13 "Act of God" means an incident caused by the operation of 
14an extraordinary force that cannot be foreseen, that cannot be 
15avoided by the exercise of due care, and for which no person 
16can be held liable.

17 "Base amount" means the following:
18  For a riverboat in Alton, $31,000,000.

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

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

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

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

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

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

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

26 "Dormant license" has the meaning ascribed to it in 
 
 
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1subsection (a-3).

2 "Net privilege tax" means all privilege taxes paid by a 
3licensed owner to the Board under this Section, less all 
4payments made from the State Gaming Fund pursuant to subsection 
5(b) of this Section.
6 The changes made to this subsection (a-15) by Public Act 
794-839 are intended to restate and clarify the intent of Public 
8Act 94-673 with respect to the amount of the payments required 
9to be made under this subsection by an owners licensee to the 
10Board.

11 (b) From Until January 1, 1998, 25% of the tax revenue 
12deposited in the State
Gaming Fund under this Section shall be 
13paid, subject to appropriation by the
General Assembly, to the 
14unit of local government which is designated as the
home dock 
15of the riverboat. Beginning January 1, 1998, from the tax 
16revenue from riverboat or casino gambling
deposited in the 
17State Gaming Fund under this Section, an amount equal to 5% of

18adjusted gross receipts generated by a riverboat or a casino, 
19other than a riverboat or casino designated in paragraph (1), 
20(3), or (4) of subsection (e-5) of Section 7, shall be paid 
21monthly, subject
to appropriation by the General Assembly, to 
22the unit of local government in which the casino is located or 
23that
is designated as the home dock of the riverboat. 
24Notwithstanding anything to the contrary, beginning on the 
25first day that an owners licensee under paragraph (1), (2), 
26(3), (4), (5), or (6) of subsection (e-5) of Section 7 conducts 
 
 
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1gambling operations, either in a temporary facility or a 
2permanent facility, and for 2 years thereafter, a unit of local 
3government designated as the home dock of a riverboat whose 
4license was issued before January 1, 2019, other than a 
5riverboat conducting gambling operations in the City of East 
6St. Louis, shall not receive less under this subsection (b) 
7than the amount the unit of local government received under 
8this subsection (b) in calendar year 2018. Notwithstanding 
9anything to the contrary and because the City of East St. Louis 
10is a financially distressed city, beginning on the first day 
11that an owners licensee under paragraph (1), (2), (3), (4), 
12(5), or (6) of subsection (e-5) of Section 7 conducts gambling 
13operations, either in a temporary facility or a permanent 
14facility, and for 10 years thereafter, a unit of local 
15government designated as the home dock of a riverboat 
16conducting gambling operations in the City of East St. Louis 
17shall not receive less under this subsection (b) than the 
18amount the unit of local government received under this 
19subsection (b) in calendar year 2018. 
20 From the tax revenue
deposited in the State Gaming Fund 
21pursuant to riverboat or casino gambling operations
conducted 
22by a licensed manager on behalf of the State, an amount equal 
23to 5%
of adjusted gross receipts generated pursuant to those 
24riverboat or casino gambling
operations shall be paid monthly,

25subject to appropriation by the General Assembly, to the unit 
26of local
government that is designated as the home dock of the 
 
 
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1riverboat upon which
those riverboat gambling operations are 
2conducted or in which the casino is located.
3 From the tax revenue from riverboat or casino gambling 
4deposited in the State Gaming Fund under this Section, an 
5amount equal to 5% of the adjusted gross receipts generated by 
6a riverboat designated in paragraph (3) of subsection (e-5) of 
7Section 7 shall be divided and remitted monthly, subject to 
8appropriation, as follows: 70% to Waukegan, 10% to Park City, 
915% to North Chicago, and 5% to Lake County.
10 From the tax revenue from riverboat or casino gambling 
11deposited in the State Gaming Fund under this Section, an 
12amount equal to 5% of the adjusted gross receipts generated by 
13a riverboat designated in paragraph (4) of subsection (e-5) of 
14Section 7 shall be remitted monthly, subject to appropriation, 
15as follows: 70% to the City of Rockford, 5% to the City of 
16Loves Park, 5% to the Village of Machesney, and 20% to 
17Winnebago County.
18 From the tax revenue from riverboat or casino gambling 
19deposited in the State Gaming Fund under this Section, an 
20amount equal to 5% of the adjusted gross receipts generated by 
21a riverboat designated in paragraph (5) of subsection (e-5) of 
22Section 7 shall be remitted monthly, subject to appropriation, 
23as follows: 2% to the unit of local government in which the 
24riverboat or casino is located, and 3% shall be distributed: 
25(A) in accordance with a regional capital development plan 
26entered into by the following communities: Village of Beecher, 
 
 
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1City of Blue Island, Village of Burnham, City of Calumet City, 
2Village of Calumet Park, City of Chicago Heights, City of 
3Country Club Hills, Village of Dixmoor, Village of Dolton, 
4Village of East Hazel Crest, Village of Flossmoor, Village of 
5Ford Heights, Village of Glenwood, City of Harvey, Village of 
6Hazel Crest, Village of Homewood, Village of Lansing, Village 
7of Lynwood, City of Markham, Village of Matteson, Village of 
8Midlothian, City of Oak Forest, Village of Olympia Fields, 
9Village of Orland Hills, Village of Orland Park, City of Palos 
10Heights, Village of Park Forest, Village of Phoenix, Village of 
11Posen, Village of Richton Park, Village of Riverdale, Village 
12of Robbins, Village of Sauk Village, Village of South Chicago 
13Heights, Village of South Holland, Village of Steger, Village 
14of Thornton, Village of Tinley Park, and Village of University 
15Park; or (B) if no regional capital development plan exists, 
16equally among the communities listed in item (A) to be used for 
17capital expenditures or public pension payments, or both. 
18 Units of local government may refund any portion of the 
19payment that they receive pursuant to this subsection (b) to 
20the riverboat or casino.

21 (b-4) Beginning on the first day the licensee under 
22paragraph (5) of subsection (e-5) of Section 7 conducts 
23gambling operations, either in a temporary facility or a 
24permanent facility, and ending on July 31, 2042, from the tax 
25revenue deposited in the State Gaming Fund under this Section, 
26$5,000,000 shall be paid annually, subject
to appropriation, to 
 
 
10100SB0690ham002- 618 -LRB101 04451 SMS 61506 a


1the host municipality of that owners licensee of a license 
2issued or re-issued pursuant to Section
7.1 of this Act before 
3January 1, 2012. Payments received by the host municipality 
4pursuant to this subsection (b-4) may not be shared with any 
5other unit of local government. 
6 (b-5) Beginning on the effective date of this amendatory 
7Act of the 101st General Assembly, from the tax revenue

8deposited in the State Gaming Fund under this Section, an 
9amount equal to 3% of
adjusted gross receipts generated by each 
10organization gaming facility located outside Madison County 
11shall be paid monthly, subject
to appropriation by the General 
12Assembly, to a municipality other than the Village of Stickney 
13in which each organization gaming facility is located or, if 
14the organization gaming facility is not located within a 
15municipality, to the county in which the organization gaming 
16facility is located, except as otherwise provided in this 
17Section. From the tax revenue deposited in the State Gaming 
18Fund under this Section, an amount equal to 3% of adjusted 
19gross receipts generated by an organization gaming facility 
20located in the Village of Stickney shall be paid monthly, 
21subject to appropriation by the General Assembly, as follows: 
2225% to the Village of Stickney, 5% to the City of Berwyn, 50% 
23to the Town of Cicero, and 20% to the Stickney Public Health 
24District.
25 From the tax revenue deposited in the State Gaming Fund 
26under this Section, an amount equal to 5% of adjusted gross 
 
 
10100SB0690ham002- 619 -LRB101 04451 SMS 61506 a


1receipts generated by an organization gaming facility located 
2in the City of Collinsville shall be paid monthly, subject to 
3appropriation by the General Assembly, as follows: 30% to the 
4City of Alton, 30% to the City of East St. Louis, and 40% to the 
5City of Collinsville. 
6 Municipalities and counties may refund any portion of the 
7payment that they receive pursuant to this subsection (b-5) to 
8the organization gaming facility. 
9 (b-6) Beginning on the effective date of this amendatory 
10Act of the 101st General Assembly, from the tax revenue 
11deposited in the State Gaming Fund under this Section, an 
12amount equal to 2% of adjusted gross receipts generated by an 
13organization gaming facility located outside Madison County 
14shall be paid monthly, subject to appropriation by the General 
15Assembly, to the county in which the organization gaming 
16facility is located for the purposes of its criminal justice 
17system or health care system. 
18 Counties may refund any portion of the payment that they 
19receive pursuant to this subsection (b-6) to the organization 
20gaming facility. 
21 (b-7) From the tax revenue from the organization gaming 
22licensee located in one of the following townships of Cook 
23County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or 
24Worth, an amount equal to 5% of the adjusted gross receipts 
25generated by that organization gaming licensee shall be 
26remitted monthly, subject to appropriation, as follows: 2% to 
 
 
10100SB0690ham002- 620 -LRB101 04451 SMS 61506 a


1the unit of local government in which the organization gaming 
2licensee is located, and 3% shall be distributed: (A) in 
3accordance with a regional capital development plan entered 
4into by the following communities: Village of Beecher, City of 
5Blue Island, Village of Burnham, City of Calumet City, Village 
6of Calumet Park, City of Chicago Heights, City of Country Club 
7Hills, Village of Dixmoor, Village of Dolton, Village of East 
8Hazel Crest, Village of Flossmoor, Village of Ford Heights, 
9Village of Glenwood, City of Harvey, Village of Hazel Crest, 
10Village of Homewood, Village of Lansing, Village of Lynwood, 
11City of Markham, Village of Matteson, Village of Midlothian, 
12City of Oak Forest, Village of Olympia Fields, Village of 
13Orland Hills, Village of Orland Park, City of Palos Heights, 
14Village of Park Forest, Village of Phoenix, Village of Posen, 
15Village of Richton Park, Village of Riverdale, Village of 
16Robbins, Village of Sauk Village, Village of South Chicago 
17Heights, Village of South Holland, Village of Steger, Village 
18of Thornton, Village of Tinley Park, and Village of University 
19Park; or (B) if no regional capital development plan exists, 
20equally among the communities listed in item (A) to be used for 
21capital expenditures or public pension payments, or both. 
22 (b-8) In lieu of the payments under subsection (b) of this 
23Section, the tax revenue from the privilege tax imposed by 
24subsection (a-5.5) shall be paid monthly, subject
to 
25appropriation by the General Assembly, to the City of Chicago 
26and shall be expended or obligated by the City of Chicago for 
 
 
10100SB0690ham002- 621 -LRB101 04451 SMS 61506 a


1pension payments in accordance with Public Act 99-506. 
2 (c) Appropriations, as approved by the General Assembly, 
3may be made
from the State Gaming Fund to the Board (i) for the 
4administration and enforcement of this Act and the Video Gaming 
5Act, (ii) for distribution to the Department of State Police 
6and to the Department of Revenue for the enforcement of this 
7Act, and the Video Gaming Act, and (iii) to the
Department of 
8Human Services for the administration of programs to treat

9problem gambling. The Board's annual appropriations request 
10must separately state its funding needs for the regulation of 
11gaming authorized under Section 7.7, riverboat gaming, casino 
12gaming, video gaming, and sports wagering.

13 (c-2) An amount equal to 2% of the adjusted gross receipts 
14generated by an organization gaming facility located within a 
15home rule county with a population of over 3,000,000 
16inhabitants shall be paid, subject to appropriation
from the 
17General Assembly, from the State Gaming Fund to the home rule

18county in which the organization gaming licensee is located for 
19the purpose of
enhancing the county's criminal justice system. 
20 (c-3) Appropriations, as approved by the General Assembly, 
21may be made from the tax revenue deposited into the State 
22Gaming Fund from organization gaming licensees pursuant to this 
23Section for the administration and enforcement of this Act. 

24 (c-4) After payments required under subsections (b), 
25(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from 
26the tax revenue from organization gaming licensees deposited 
 
 
10100SB0690ham002- 622 -LRB101 04451 SMS 61506 a


1into the State Gaming Fund under this Section, all remaining 
2amounts from organization gaming licensees shall be 
3transferred into the Capital Projects Fund.
4 (c-5) (Blank). Before May 26, 2006 (the effective date of 
5Public Act 94-804) and beginning on the effective date of this 
6amendatory Act of the 95th General Assembly, unless any 
7organization licensee under the Illinois Horse Racing Act of 
81975 begins to operate a slot machine or video game of chance 
9under the Illinois Horse Racing Act of 1975 or this Act, after 
10the payments required under subsections (b) and (c) have been

11made, an amount equal to 15% of the adjusted gross receipts of 
12(1) an owners
licensee that relocates pursuant to Section 11.2,

13(2) an owners licensee
conducting riverboat gambling 
14operations
pursuant to an
owners license that is initially 
15issued after June
25, 1999,
or (3) the first
riverboat gambling 
16operations conducted by a licensed manager on behalf of the

17State under Section 7.3,
whichever comes first, shall be paid 
18from the State
Gaming Fund into the Horse Racing Equity Fund.

19 (c-10) Each year the General Assembly shall appropriate 
20from the General
Revenue Fund to the Education Assistance Fund 
21an amount equal to the amount
paid into the Horse Racing Equity 
22Fund pursuant to subsection (c-5) in the
prior calendar year.

23 (c-15) After the payments required under subsections (b), 
24(c), and (c-5)
have been made, an amount equal to 2% of the 
25adjusted gross receipts of (1)
an owners licensee that 
26relocates pursuant to Section 11.2, (2) an owners
licensee 
 
 
10100SB0690ham002- 623 -LRB101 04451 SMS 61506 a


1conducting riverboat gambling operations pursuant to
an
owners 
2license that is initially issued after June 25, 1999,
or (3) 
3the first
riverboat gambling operations conducted by a licensed 
4manager on behalf of the
State under Section 7.3,
whichever 
5comes first, shall be paid, subject to appropriation
from the 
6General Assembly, from the State Gaming Fund to each home rule

7county with a population of over 3,000,000 inhabitants for the 
8purpose of
enhancing the county's criminal justice system.

9 (c-20) Each year the General Assembly shall appropriate 
10from the General
Revenue Fund to the Education Assistance Fund 
11an amount equal to the amount
paid to each home rule county 
12with a population of over 3,000,000 inhabitants
pursuant to 
13subsection (c-15) in the prior calendar year.

14 (c-21) After the payments required under subsections (b), 
15(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have 
16been made, an amount equal to 2% of the adjusted gross receipts 
17generated by the owners licensee under paragraph (1) of 
18subsection (e-5) of Section 7 shall be paid, subject to 
19appropriation
from the General Assembly, from the State Gaming 
20Fund to the home rule
county in which the owners licensee is 
21located for the purpose of
enhancing the county's criminal 
22justice system. 
23 (c-22) After the payments required under subsections (b), 
24(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and 
25(c-21) have been made, an amount equal to 2% of the adjusted 
26gross receipts generated by the owners licensee under paragraph 
 
 
10100SB0690ham002- 624 -LRB101 04451 SMS 61506 a


1(5) of subsection (e-5) of Section 7 shall be paid, subject to 
2appropriation
from the General Assembly, from the State Gaming 
3Fund to the home rule
county in which the owners licensee is 
4located for the purpose of
enhancing the county's criminal 
5justice system. 
6 (c-25) From On July 1, 2013 and each July 1 
7thereafterthrough July 1, 2019, $1,600,000 shall be 
8transferred from the State Gaming Fund to the Chicago State 
9University Education Improvement Fund.

10 On July 1, 2020 and each July 1 thereafter, $3,000,000 
11shall be transferred from the State Gaming Fund to the Chicago 
12State University Education Improvement Fund. 
13 (c-30) On July 1, 2013 or as soon as possible thereafter, 
14$92,000,000 shall be transferred from the State Gaming Fund to 
15the School Infrastructure Fund and $23,000,000 shall be 
16transferred from the State Gaming Fund to the Horse Racing 
17Equity Fund. 
18 (c-35) Beginning on July 1, 2013, in addition to any amount 
19transferred under subsection (c-30) of this Section, 
20$5,530,000 shall be transferred monthly from the State Gaming 
21Fund to the School Infrastructure Fund. 
22 (d) From time to time, the
Board shall transfer the 
23remainder of the funds
generated by this Act into the Education

24Assistance Fund, created by Public Act 86-0018, of the State of 
25Illinois.

26 (e) Nothing in this Act shall prohibit the unit of local 
 
 
10100SB0690ham002- 625 -LRB101 04451 SMS 61506 a


1government
designated as the home dock of the riverboat from 
2entering into agreements
with other units of local government 
3in this State or in other states to
share its portion of the 
4tax revenue.

5 (f) To the extent practicable, the Board shall administer 
6and collect the
wagering taxes imposed by this Section in a 
7manner consistent with the
provisions of Sections 4, 5, 5a, 5b, 
85c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of the 
9Retailers' Occupation Tax Act and Section 3-7 of the
Uniform 
10Penalty and Interest Act.

11(Source: P.A. 98-18, eff. 6-7-13.)





12 (230 ILCS 10/14) (from Ch. 120, par. 2414)



13 Sec. 14. Licensees - Records - Reports - Supervision. 

14 (a) Licensed owners and organization gaming licensees A 
15licensed owner shall keep his books and records so as to 
16clearly
show the following:

17 (1) The amount received daily from admission fees.

18 (2) The total amount of gross receipts.

19 (3) The total amount of the adjusted gross receipts.

20 (b) Licensed owners and organization gaming licensees The 
21licensed owner shall furnish to the Board reports and 
22information as
the Board may require with respect to its 
23activities on forms designed and
supplied for such purpose by 
24the Board.

25 (c) The books and records kept by a licensed owner as 
 
 
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1provided by this Section are
public records and the 
2examination, publication, and dissemination of the
books and 
3records are governed by the provisions of The Freedom of 
4Information Act.

5(Source: P.A. 86-1029.)





6 (230 ILCS 10/15) (from Ch. 120, par. 2415)


7 Sec. 15. Audit of Licensee Operations. Annually, the 
8licensed owner, or manager, or organization gaming licensee 
9shall
transmit to the Board an audit of the financial 
10transactions
and condition of the licensee's or manager's total 
11operations. Additionally, within 90 days after the end of each 
12quarter of each fiscal year, the licensed owner, or manager, or 
13organization gaming licensee shall transmit to the Board a 
14compliance report on engagement procedures determined by the 
15Board. All audits and compliance engagements shall be
conducted 
16by certified public accountants selected by the Board. Each

17certified public accountant must be registered in the State of

18Illinois under the Illinois Public Accounting Act.
The 
19compensation for each certified public accountant shall be paid

20directly by the licensed owner, or manager, or organization 
21gaming licensee to the certified public
accountant.

22(Source: P.A. 96-1392, eff. 1-1-11.)





23 (230 ILCS 10/17) (from Ch. 120, par. 2417)


24 Sec. 17. Administrative Procedures. The Illinois 
 
 
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1Administrative Procedure
Act shall apply to all administrative 
2rules and procedures of the Board under
this Act and or the 
3Video Gaming Act, except that: (1) subsection (b) of Section 
45-10 of the Illinois
Administrative Procedure Act does not 
5apply to final orders, decisions and
opinions of the Board; (2) 
6subsection (a) of Section 5-10 of the Illinois
Administrative 
7Procedure Act does not apply to forms established by the Board

8for use under this Act and or the Video Gaming Act; (3) the 
9provisions of Section 10-45 of the Illinois
Administrative 
10Procedure Act regarding proposals for decision are excluded

11under this Act and or the Video Gaming Act; and (4) the 
12provisions of subsection (d) of Section
10-65 of the Illinois 
13Administrative Procedure Act do not apply so as to
prevent 
14summary suspension of any license pending revocation or other 
15action,
which suspension shall remain in effect unless modified 
16by the Board or unless
the Board's decision is reversed on the 
17merits upon judicial review.

18(Source: P.A. 96-34, eff. 7-13-09.)





19 (230 ILCS 10/17.1) (from Ch. 120, par. 2417.1)



20 Sec. 17.1. Judicial Review. 

21 (a) Jurisdiction and venue for the judicial
review of a 
22final order of the Board relating to licensed owners, 
23suppliers, organization gaming licensees, and or
special event 
24licenses is vested in the Appellate Court of
the judicial 
25district in which Sangamon County is located. A
petition for 
 
 
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1judicial review of a final order of the Board must be filed in

2the Appellate Court, within 35 days from the date that a copy 
3of the decision
sought to be reviewed was served upon the party 
4affected by the decision.

5 (b) Judicial review of all other final orders of the Board 
6shall be
conducted in accordance with the Administrative Review 
7Law.

8(Source: P.A. 88-1.)





9 (230 ILCS 10/18) (from Ch. 120, par. 2418)



10 Sec. 18. Prohibited Activities - Penalty. 

11 (a) A person is guilty of a Class A misdemeanor for doing 
12any of the
following:

13  (1) Conducting gambling where wagering
is used or to be 
14 used
without a license issued by the Board.

15  (2) Conducting gambling where wagering
is permitted 
16 other
than in the manner specified by Section 11.

17 (b) A person is guilty of a Class B misdemeanor for doing 
18any of the
following:

19  (1) permitting a person under 21 years to make a wager; 
20 or

21  (2) violating paragraph (12) of subsection (a) of 
22 Section 11 of this Act.

23 (c) A person wagering or accepting a wager at any location 
24outside the
riverboat, casino, or organization gaming facility 
25in violation of paragraph is subject to the penalties in 
 
 
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1paragraphs (1) or (2) of
subsection (a) of Section 28-1 of the 
2Criminal Code of 2012 is subject to the penalties provided in 
3that Section.

4 (d) A person commits a Class 4 felony and, in addition, 
5shall be barred
for life from gambling operations riverboats 
6under the jurisdiction of the
Board, if the person does any of 
7the following:

8  (1) Offers, promises, or gives anything of value or 
9 benefit to a person
who is connected with a riverboat or 
10 casino owner or organization gaming licensee, including, 
11 but
not limited to, an officer or employee of a licensed 
12 owner, organization gaming licensee, or holder of an

13 occupational license pursuant to an agreement or 
14 arrangement or with the
intent that the promise or thing of 
15 value or benefit will influence the
actions of the person 
16 to whom the offer, promise, or gift was made in order
to 
17 affect or attempt to affect the outcome of a gambling game, 
18 or to
influence official action of a member of the Board.

19  (2) Solicits or knowingly accepts or receives a promise 
20 of anything of
value or benefit while the person is 
21 connected with a riverboat, casino, or organization gaming 
22 facility,
including, but not limited to, an officer or 
23 employee of a licensed owner or organization gaming 
24 licensee,
or the holder of an occupational license, 
25 pursuant to an understanding or
arrangement or with the 
26 intent that the promise or thing of value or
benefit will 
 
 
10100SB0690ham002- 630 -LRB101 04451 SMS 61506 a


1 influence the actions of the person to affect or attempt to

2 affect the outcome of a gambling game, or to influence 
3 official action of a
member of the Board.

4  (3) Uses or possesses with the intent to use a device 
5 to assist:

6   (i) In projecting the outcome of the game.

7   (ii) In keeping track of the cards played.

8   (iii) In analyzing the probability of the 
9 occurrence of an event
relating to the gambling game.

10   (iv) In analyzing the strategy for playing or 
11 betting to be used in the
game except as permitted by 
12 the Board.

13  (4) Cheats at a gambling game.

14  (5) Manufactures, sells, or distributes any cards, 
15 chips, dice, game or
device which is intended to be used to 
16 violate any provision of this Act.

17  (6) Alters or misrepresents the outcome of a gambling 
18 game on which
wagers have been made after the outcome is 
19 made sure but before it is
revealed to the players.

20  (7) Places a bet after acquiring knowledge, not 
21 available to all players,
of the outcome of the gambling 
22 game which is subject of the bet or to aid a
person in 
23 acquiring the knowledge for the purpose of placing a bet

24 contingent on that outcome.

25  (8) Claims, collects, or takes, or attempts to claim, 
26 collect, or take,
money or anything of value in or from the 
 
 
10100SB0690ham002- 631 -LRB101 04451 SMS 61506 a


1 gambling games, with intent to
defraud, without having made 
2 a wager contingent on winning a gambling game,
or claims, 
3 collects, or takes an amount of money or thing of value of

4 greater value than the amount won.

5  (9) Uses counterfeit chips or tokens in a gambling 
6 game.

7  (10) Possesses any key or device designed for the 
8 purpose of opening,
entering, or affecting the operation of 
9 a gambling game, drop box, or an
electronic or mechanical 
10 device connected with the gambling game or for
removing 
11 coins, tokens, chips or other contents of a gambling game. 
12 This
paragraph (10) does not apply to a gambling licensee 
13 or employee of a
gambling licensee acting in furtherance of 
14 the employee's employment.

15 (e) The possession of more than one of the devices 
16described in
subsection (d), paragraphs (3), (5), or (10) 
17permits a rebuttable
presumption that the possessor intended to 
18use the devices for cheating.

19 (f) A person under the age of 21 who, except as authorized 
20under paragraph (10) of Section 11, enters upon a riverboat or 
21in a casino or organization gaming facility commits a petty 
22offense and is subject to a fine of not less than $100 or more 
23than $250 for a first offense and of not less than $200 or more 
24than $500 for a second or subsequent offense. 
25 An action to prosecute any crime occurring on a riverboat

26shall be tried in the county of the dock at which the riverboat 
 
 
10100SB0690ham002- 632 -LRB101 04451 SMS 61506 a


1is based. An action to prosecute any crime occurring in a 
2casino or organization gaming facility
shall be tried in the 
3county in which the casino or organization gaming facility is 
4located.

5(Source: P.A. 96-1392, eff. 1-1-11; 97-1150, eff. 1-25-13.)


6 (230 ILCS 10/18.1)
7 Sec. 18.1. Distribution of certain fines. If a fine is 
8imposed on an owners owner licensee or an organization gaming 
9licensee for knowingly sending marketing or promotional 
10materials to any person placed on the self-exclusion list, then 
11the Board shall distribute an amount equal to 15% of the fine 
12imposed to the unit of local government in which the casino, 
13riverboat, or organization gaming facility is located for the 
14purpose of awarding grants to non-profit entities that assist 
15gambling addicts.

16(Source: P.A. 96-224, eff. 8-11-09.)




17 (230 ILCS 10/19) (from Ch. 120, par. 2419)



18 Sec. 19. Forfeiture of property. 
19 (a) Except as provided in
subsection (b), any riverboat, 
20casino, or organization gaming facility
used for the conduct of 
21gambling games in violation of this Act shall be
considered a 
22gambling place in violation of Section 28-3 of the Criminal

23Code of 2012. Every gambling device found on
a riverboat, in a 
24casino, or at an organization gaming facility operating 
 
 
10100SB0690ham002- 633 -LRB101 04451 SMS 61506 a


1gambling games in violation of this
Act and every slot machine 
2and video game of chance found at an organization gaming 
3facility operating gambling games in violation of this Act 
4shall be subject to seizure, confiscation and destruction as 
5provided
in Section 28-5 of the Criminal Code of 2012.

6 (b) It is not a violation of this Act for a riverboat or 
7other
watercraft which is licensed for gaming by a contiguous 
8state to dock on
the shores of this State if the municipality 
9having jurisdiction of the
shores, or the county in the case of 
10unincorporated areas, has granted
permission for docking and no 
11gaming is conducted on the riverboat or other
watercraft while 
12it is docked on the shores of this State.
No gambling device 
13shall be subject to seizure, confiscation or
destruction if the 
14gambling device is located on a riverboat or other
watercraft 
15which is licensed for gaming by a contiguous state and which is

16docked on the shores of this State if the municipality having 
17jurisdiction
of the shores, or the county in the case of 
18unincorporated areas, has
granted permission for docking and no

19gaming is conducted on the riverboat or other watercraft while 
20it is docked on
the shores of this State.

21(Source: P.A. 97-1150, eff. 1-25-13.)





22 (230 ILCS 10/20) (from Ch. 120, par. 2420)



23 Sec. 20. Prohibited activities - civil penalties. Any 
24person who
conducts a gambling operation without first 
25obtaining a
license to do so, or who continues to conduct such 
 
 
10100SB0690ham002- 634 -LRB101 04451 SMS 61506 a


1games after revocation
of his license, or any licensee who 
2conducts or allows to be
conducted any unauthorized gambling 
3games on a riverboat, in a casino, or at an organization gaming 
4facility where it is
authorized to conduct its riverboat 
5gambling operation, in addition to
other penalties provided, 
6shall be subject to a civil penalty equal to the
amount of 
7gross receipts derived from wagering on the gambling games,

8whether unauthorized or authorized, conducted on that day as 
9well as
confiscation and forfeiture of all gambling game 
10equipment used in the
conduct of unauthorized gambling games.

11(Source: P.A. 86-1029.)


12 (230 ILCS 10/24)

13 Sec. 24. Applicability of this Illinois Riverboat Gambling 
14Act. The provisions of this the Illinois Riverboat Gambling 
15Act, and all rules promulgated thereunder, shall apply to the 
16Video Gaming Act, except where there is a conflict between the 
172 Acts. In the event of a conflict between this Act and the 
18Video Gaming Act, the terms of this Act shall prevail. 

19(Source: P.A. 96-37, eff. 7-13-09.)

20 Section 35-60. The Video Gaming
Act is amended by changing 
21Sections 5, 15, 20, 25, 45, 60, 79, and 80 as follows:



22 (230 ILCS 40/5)


23 Sec. 5. Definitions.  As used in this Act:

 
 
10100SB0690ham002- 635 -LRB101 04451 SMS 61506 a


1 "Board" means the Illinois Gaming Board.

2 "Credit" means one, 5, 10, or 25 cents either won or 
3purchased by a player.

4 "Distributor" means an individual, partnership, 
5corporation, or limited liability company licensed under
this 
6Act to buy, sell, lease, or distribute video gaming terminals 
7or major
components or parts of video gaming terminals to or 
8from terminal
operators.

9 "Electronic card" means a card purchased from a licensed 
10establishment, licensed fraternal establishment, licensed 
11veterans establishment, or licensed truck stop establishment 
12for use in that establishment as a substitute for cash in the 
13conduct of gaming on a video gaming terminal. 
14 "Electronic voucher" means a voucher printed by an 
15electronic video game machine that is redeemable in the 
16licensed establishment for which it was issued. 
17 "In-location bonus jackpot" means one or more video gaming 
18terminals at a single licensed establishment that allows for 
19wagers placed on such video gaming terminals to contribute to a 
20cumulative maximum jackpot of up to $10,000. 
21 "Terminal operator" means an individual, partnership, 
22corporation, or limited liability company that is
licensed 
23under this Act and that owns, services, and maintains video

24gaming terminals for placement in licensed establishments, 
25licensed truck stop establishments, licensed fraternal

26establishments, or licensed veterans establishments.

 
 
10100SB0690ham002- 636 -LRB101 04451 SMS 61506 a


1 "Licensed technician" means an individual
who
is licensed 
2under this Act to repair,
service, and maintain
video gaming 
3terminals.

4 "Licensed terminal handler" means a person, including but 
5not limited to an employee or independent contractor working 
6for a manufacturer, distributor, supplier, technician, or 
7terminal operator, who is licensed under this Act to possess or 
8control a video gaming terminal or to have access to the inner 
9workings of a video gaming terminal. A licensed terminal 
10handler does not include an individual, partnership, 
11corporation, or limited liability company defined as a 
12manufacturer, distributor, supplier, technician, or terminal 
13operator under this Act. 
14 "Manufacturer" means an individual, partnership, 
15corporation, or limited liability company that is
licensed 
16under this Act and that manufactures or assembles video gaming

17terminals.

18 "Supplier" means an individual, partnership, corporation, 
19or limited liability company that is
licensed under this Act to 
20supply major components or parts to video gaming
terminals to 
21licensed
terminal operators.

22 "Net terminal income" means money put into a video gaming 
23terminal minus
credits paid out to players.

24 "Video gaming terminal" means any electronic video game 
25machine
that, upon insertion of cash, electronic cards or 
26vouchers, or any combination thereof, is available to play or 
 
 
10100SB0690ham002- 637 -LRB101 04451 SMS 61506 a


1simulate the play of
a video game, including but not limited to 
2video poker, line up, and blackjack, as
authorized by the Board 
3utilizing a video display and microprocessors in
which the 
4player may receive free games or credits that can be
redeemed 
5for cash. The term does not include a machine that directly

6dispenses coins, cash, or tokens or is for amusement purposes 
7only.

8 "Licensed establishment" means any licensed retail 
9establishment where
alcoholic liquor is drawn, poured, mixed, 
10or otherwise served for consumption
on the premises, whether 
11the establishment operates on a nonprofit or for-profit basis. 
12"Licensed establishment" includes any such establishment that 
13has a contractual relationship with an inter-track wagering 
14location licensee licensed under the Illinois Horse Racing Act 
15of 1975, provided any contractual relationship shall not 
16include any transfer or offer of revenue from the operation of 
17video gaming under this Act to any licensee licensed under the 
18Illinois Horse Racing Act of 1975. Provided, however, that the 
19licensed establishment that has such a contractual 
20relationship with an inter-track wagering location licensee 
21may not, itself, be (i) an inter-track wagering location 
22licensee, (ii) the corporate parent or subsidiary of any 
23licensee licensed under the Illinois Horse Racing Act of 1975, 
24or (iii) the corporate subsidiary of a corporation that is also 
25the corporate parent or subsidiary of any licensee licensed 
26under the Illinois Horse Racing Act of 1975. "Licensed 
 
 
10100SB0690ham002- 638 -LRB101 04451 SMS 61506 a


1establishment" does not include a facility operated by an 
2organization licensee, an inter-track wagering licensee, or an 
3inter-track wagering location licensee licensed under the 
4Illinois Horse Racing Act of 1975 or a riverboat licensed under 
5the Illinois Riverboat Gambling Act, except as provided in this 
6paragraph. The changes made to this definition by Public Act 
798-587 are declarative of existing law.

8 "Licensed fraternal establishment" means the location 
9where a qualified
fraternal organization that derives its 
10charter from a national fraternal
organization regularly 
11meets.

12 "Licensed veterans establishment" means the location where 
13a qualified
veterans organization that derives its charter from 
14a national veterans
organization regularly meets.

15 "Licensed truck stop establishment" means a facility 
16located within 3 road miles from a freeway interchange, as 
17measured in accordance with the Department of Transportation's 
18rules regarding the criteria for the installation of business 
19signs: (i) that is at least a
3-acre facility with a 
20convenience store, (ii) with separate diesel
islands for 
21fueling commercial motor vehicles, (iii) that sells at retail 
22more than 50,000 10,000 gallons of diesel or biodiesel fuel per 
23month, and (iv) with parking spaces for commercial
motor 
24vehicles. "Commercial motor vehicles" has the same meaning as 
25defined in Section 18b-101 of the Illinois Vehicle Code. The 
26requirement of item (iii) of this paragraph may be met by 
 
 
10100SB0690ham002- 639 -LRB101 04451 SMS 61506 a


1showing that estimated future sales or past sales average at 
2least 50,000 10,000 gallons per month. 

3(Source: P.A. 97-333, eff. 8-12-11; 98-31, eff. 6-24-13; 
498-582, eff. 8-27-13; 98-587, eff. 8-27-13; 98-756, eff. 
57-16-14.)




6 (230 ILCS 40/15)


7 Sec. 15. Minimum requirements for
licensing and 
8registration.  Every video gaming terminal offered for
play 
9shall first be
tested and approved pursuant to the rules of the 
10Board, and
each video gaming terminal offered in this State for 
11play shall conform to an
approved
model. For the examination of 
12video gaming machines and associated equipment as required by 
13this Section, the Board shall may utilize the services of one 
14or more independent outside testing laboratories that have been 
15accredited in accordance with ISO/IEC 17025 by an accreditation 
16body that is a signatory to the International Laboratory 
17Accreditation Cooperation Mutual Recognition Agreement 
18signifying they are qualified to by a national accreditation 
19body and that, in the judgment of the Board, are qualified to 
20perform such examinations. Notwithstanding any law to the 
21contrary, the Board shall consider the licensing of independent 
22outside testing laboratory applicants in accordance with 
23procedures established by the Board by rule. The Board shall 
24not withhold its approval of an independent outside testing 
25laboratory license applicant that has been accredited as 
 
 
10100SB0690ham002- 640 -LRB101 04451 SMS 61506 a


1required by this Section and is licensed in gaming 
2jurisdictions comparable to Illinois. Upon the finalization of 
3required rules, the Board shall license independent testing 
4laboratories and accept the test reports of any licensed 
5testing laboratory of the video gaming machine's or associated 
6equipment manufacturer's choice, notwithstanding the existence 
7of contracts between the Board and any independent testing 
8laboratory. Every video gaming terminal offered in this State 
9for play must meet minimum standards set by an independent 
10outside testing laboratory approved by the Board. Each approved 
11model shall, at a minimum, meet the following
criteria:


12  (1) It must conform to all requirements of federal law 
13 and
regulations, including FCC Class A
Emissions 
14 Standards.


15  (2) It must theoretically pay out a mathematically 
16 demonstrable percentage
during the expected lifetime of 
17 the machine
of all amounts played, which must not be less 
18 than 80%. The Board shall establish a maximum payout 
19 percentage for approved models by rule. Video gaming

20 terminals that may be affected by skill must meet this 
21 standard when using a
method of play that will provide the 
22 greatest return to the player over a
period of continuous 
23 play.


24  (3) It must use a random selection process to determine 
25 the outcome of
each play of a game. The random selection 
26 process must meet 99% confidence
limits using a standard 
 
 
10100SB0690ham002- 641 -LRB101 04451 SMS 61506 a


1 chi-squared test for (randomness) goodness of fit.


2  (4) It must display an accurate representation of the 
3 game outcome.


4  (5) It must not automatically alter pay tables or any 
5 function of the
video gaming terminal based on internal 
6 computation of hold percentage or have
any means of 
7 manipulation that affects the random selection process or

8 probabilities of winning a game.


9  (6) It must not be adversely affected by static 
10 discharge or other
electromagnetic interference.


11  (7) It must be capable of detecting and displaying the 
12 following
conditions
during idle states or on demand: power 
13 reset; door open; and door just closed.


14  (8) It must have the capacity to display complete play 
15 history
(outcome, intermediate play steps, credits 
16 available, bets placed, credits
paid, and credits cashed 
17 out) for the most recent game played and 10 games
prior

18 thereto.


19  (9) The theoretical payback percentage of a video 
20 gaming terminal must
not be
capable of being changed 
21 without making a hardware or software change in
the video 
22 gaming terminal, either on site or via the central 
23 communications system.


24  (10) Video gaming terminals must be designed so that 
25 replacement of
parts or modules required for normal 
26 maintenance does not necessitate
replacement of the 
 
 
10100SB0690ham002- 642 -LRB101 04451 SMS 61506 a


1 electromechanical meters.


2  (11) It must have nonresettable meters housed in a 
3 locked area of the
terminal that
keep a permanent record of 
4 all cash inserted into the machine, all winnings
made by 
5 the terminal printer, credits played in for video gaming 
6 terminals, and
credits won by video gaming players. The 
7 video gaming terminal must provide
the means for on-demand 
8 display of stored information as determined by the
Board.


9  (12) Electronically stored meter information required 
10 by this Section
must be preserved for a minimum of 180 days 
11 after a power loss to the service.


12  (13) It must have one or more mechanisms that accept 
13 cash in the
form of
bills. The mechanisms shall be designed 
14 to prevent obtaining credits without
paying by stringing, 
15 slamming, drilling, or other means. If such attempts at 
16 physical tampering are made, the video gaming terminal 
17 shall suspend itself from operating until reset. 


18  (14) It shall have accounting software that keeps an 
19 electronic record
which includes, but is not limited to, 
20 the following: total cash inserted
into the video gaming 
21 terminal; the value of winning tickets claimed by
players; 
22 the
total credits played; the total
credits awarded
by a 
23 video gaming terminal; and pay back percentage credited to 
24 players of each video game.


25  (15) It shall be linked by a central communications 
26 system
to provide
auditing program information as approved 
 
 
10100SB0690ham002- 643 -LRB101 04451 SMS 61506 a


1 by the Board. The central communications system shall use a 
2 standard industry protocol, as defined by the Gaming 
3 Standards Association, and shall have the functionality to 
4 enable the Board or its designee to activate or deactivate 
5 individual gaming devices from the central communications 
6 system. In no event may the
communications system approved 
7 by the Board limit participation to only one
manufacturer 
8 of video gaming terminals by either the cost in 
9 implementing
the necessary program modifications to 
10 communicate or the inability to
communicate with the 
11 central communications system.


12  (16) The Board, in its discretion, may require video 
13 gaming terminals to display Amber Alert messages if the 
14 Board makes a finding that it would be economically and 
15 technically feasible and pose no risk to the integrity and 
16 security of the central communications system and video 
17 gaming terminals.

18 Licensed terminal handlers shall have access to video 
19gaming terminals, including, but not limited to, logic door 
20access, without the physical presence or supervision of the 
21Board or its agent to perform, in coordination with and with 
22project approval from the central communication system 
23provider: 
24  (i) the clearing of the random access memory and 
25 reprogramming of the video gaming terminal; 
26  (ii) the installation of new video gaming terminal 
 
 
10100SB0690ham002- 644 -LRB101 04451 SMS 61506 a


1 software and software upgrades that have been approved by 
2 the Board; 
3  (iii) the placement, connection to the central 
4 communication system, and go-live operation of video 
5 gaming terminals at a licensed establishment, licensed 
6 truck stop establishment, licensed fraternal 
7 establishment, or licensed veterans establishment; 
8  (iv) the repair and maintenance of a video gaming 
9 terminal located at a licensed establishment, licensed 
10 truck stop establishment, licensed fraternal 
11 establishment, or licensed veterans establishment, 
12 including, but not limited to, the replacement of the video 
13 gaming terminal with a new video gaming terminal; 
14  (v) the temporary movement, disconnection, 
15 replacement, and reconnection of video gaming terminals to 
16 allow for physical improvements and repairs at a licensed 
17 establishment, licensed truck stop establishment, licensed 
18 fraternal establishment, or licensed veterans 
19 establishment, such as replacement of flooring, interior 
20 repairs, and other similar activities; and 
21  (vi) such other functions as the Board may otherwise 
22 authorize. 
23 The Board shall, at a licensed terminal operator's expense, 
24cause all keys and other required devices to be provided to a 
25terminal operator necessary to allow the licensed terminal 
26handler access to the logic door to the terminal operator's 
 
 
10100SB0690ham002- 645 -LRB101 04451 SMS 61506 a


1video gaming terminals. 
2 The Board may adopt rules to establish additional criteria 
3to preserve the integrity and security of video gaming in this 
4State. The central communications system vendor may be licensed 
5as a video gaming terminal manufacturer or a video gaming 
6terminal distributor, or both, but in no event shall the 
7central communications system vendor be licensed as a video 
8gaming terminal operator. 
9 The Board shall not permit the development of information 
10or the use by any licensee of gaming device or individual game 
11performance data. Nothing in this Act shall inhibit or prohibit 
12the Board from the use of gaming device or individual game 
13performance data in its regulatory duties. The Board shall 
14adopt rules to ensure that all licensees are treated and all 
15licensees act in a non-discriminatory manner and develop 
16processes and penalties to enforce those rules. 
17(Source: P.A. 98-31, eff. 6-24-13; 98-377, eff. 1-1-14; 98-582, 
18eff. 8-27-13; 98-756, eff. 7-16-14.)

19 (230 ILCS 40/20)

20 Sec. 20. Video gaming terminal payouts Direct dispensing of 
21receipt tickets only. 
22 (a) A video gaming
terminal may not
directly dispense 
23coins, cash, tokens, or any other article of exchange or
value 
24except for receipt tickets. Tickets shall be dispensed by

25pressing the ticket dispensing button on the video gaming 
 
 
10100SB0690ham002- 646 -LRB101 04451 SMS 61506 a


1terminal at the end
of one's turn or play. The ticket shall 
2indicate the total amount of credits
and the cash award, the 
3time of day in a 24-hour format showing hours and
minutes, the 
4date, the
terminal serial number, the sequential number of the 
5ticket, and an encrypted
validation number from which the 
6validity of the prize may be determined.
The player shall turn 
7in this ticket to the appropriate
person at the licensed 
8establishment, licensed truck stop establishment, licensed 
9fraternal establishment,
or
licensed veterans establishment
to 
10receive the cash award. 
11 (b) The cost
of the credit shall be one cent, 5 cents, 10 
12cents, or 25 cents, or $1, and the maximum
wager played per 
13hand shall not exceed $4 $2.
No cash award for the maximum 
14wager on any
individual hand shall exceed $1,199 $500. No cash 
15award for the maximum wager on a jackpot, progressive or 
16otherwise, shall exceed $10,000.
17 (c) In-location bonus jackpot games are hereby authorized. 
18The Board shall adopt emergency rules pursuant to Section 5-45 
19of the Illinois Administrative
Procedure Act to implement this 
20subsection (c) within 90 days after the effective date of this 
21amendatory Act of the 101st General Assembly. Jackpot winnings 
22from in-location progressive games shall be paid by the 
23terminal operator to the player not later than 3 days after 
24winning such a jackpot. 

25(Source: P.A. 96-34, eff. 7-13-09; 96-1410, eff. 7-30-10.)



 
 
10100SB0690ham002- 647 -LRB101 04451 SMS 61506 a


1 (230 ILCS 40/25)


2 Sec. 25. Restriction of licensees.

3 (a) Manufacturer. A person may not be licensed as a 
4manufacturer of a
video gaming terminal in Illinois unless the 
5person has a valid
manufacturer's license issued
under this 
6Act. A manufacturer may only sell video gaming terminals for 
7use
in Illinois to
persons having a valid distributor's 
8license.

9 (b) Distributor. A person may not sell, distribute, or 
10lease
or market a video gaming terminal in Illinois unless the 
11person has a valid
distributor's
license issued under this Act. 
12A distributor may only sell video gaming
terminals for use in

13Illinois to persons having a valid distributor's or terminal 
14operator's
license.

15 (c) Terminal operator. A person may not own, maintain, or 
16place a video gaming terminal unless he has a valid terminal 
17operator's
license issued
under this Act. A terminal operator 
18may only place video gaming terminals for
use in
Illinois in 
19licensed establishments, licensed truck stop establishments, 
20licensed fraternal establishments,
and
licensed veterans 
21establishments.
No terminal operator may give anything of 
22value, including but not limited to
a loan or financing 
23arrangement, to a licensed establishment, licensed truck stop 
24establishment,
licensed fraternal establishment, or licensed 
25veterans establishment as
any incentive or inducement to locate 
26video terminals in that establishment.
Of the after-tax profits

 
 
10100SB0690ham002- 648 -LRB101 04451 SMS 61506 a


1from a video gaming terminal, 50% shall be paid to the terminal

2operator and 50% shall be paid to the licensed establishment, 
3licensed truck stop establishment,
licensed fraternal 
4establishment, or
licensed veterans establishment, 
5notwithstanding any agreement to the contrary.
A video terminal 
6operator that violates one or more requirements of this 
7subsection is guilty of a Class 4 felony and is subject to 
8termination of his or her license by the Board. 

9 (d) Licensed technician. A person may not service, 
10maintain, or repair a
video gaming terminal
in this State 
11unless he or she (1) has a valid technician's license issued

12under this Act, (2) is a terminal operator, or (3) is employed 
13by a terminal
operator, distributor, or manufacturer.

14 (d-5) Licensed terminal handler. No person, including, but 
15not limited to, an employee or independent contractor working 
16for a manufacturer, distributor, supplier, technician, or 
17terminal operator licensed pursuant to this Act, shall have 
18possession or control of a video gaming terminal, or access to 
19the inner workings of a video gaming terminal, unless that 
20person possesses a valid terminal handler's license issued 
21under this Act. 
22 (e) Licensed establishment. No video gaming terminal may be 
23placed in any licensed establishment, licensed veterans 
24establishment, licensed truck stop establishment,
or licensed 
25fraternal establishment
unless the owner
or agent of the owner 
26of the licensed establishment, licensed veterans 
 
 
10100SB0690ham002- 649 -LRB101 04451 SMS 61506 a


1establishment, licensed truck stop establishment, or licensed

2fraternal establishment has entered into a
written use 
3agreement with the terminal operator for placement of the

4terminals. A copy of the use agreement shall be on file in the 
5terminal
operator's place of business and available for 
6inspection by individuals
authorized by the Board. A licensed 
7establishment, licensed truck stop establishment, licensed 
8veterans establishment,
or
licensed
fraternal
establishment 
9may operate up to 6 5 video gaming terminals on its premises at 
10any
time. A licensed truck stop establishment may operate up to 
1110 video gaming terminals on its premises at any time.

12 (f) (Blank).

13 (g) Financial interest restrictions.
As used in this Act, 
14"substantial interest" in a partnership, a corporation, an

15organization, an association, a business, or a limited 
16liability company means:


17  (A) When, with respect to a sole proprietorship, an 
18 individual or
his or her spouse owns, operates, manages, or 
19 conducts, directly
or indirectly, the organization, 
20 association, or business, or any part thereof;
or


21  (B) When, with respect to a partnership, the individual 
22 or his or
her spouse shares in any of the profits, or 
23 potential profits,
of the partnership activities; or


24  (C) When, with respect to a corporation, an individual 
25 or his or her
spouse is an officer or director, or the 
26 individual or his or her spouse is a holder, directly or 
 
 
10100SB0690ham002- 650 -LRB101 04451 SMS 61506 a


1 beneficially, of 5% or more of any class
of stock of the 
2 corporation; or


3  (D) When, with respect to an organization not covered 
4 in (A), (B) or
(C) above, an individual or his or her 
5 spouse is an officer or manages the
business affairs, or 
6 the individual or his or her spouse is the
owner of or 
7 otherwise controls 10% or more of the assets of the 
8 organization;
or


9  (E) When an individual or his or her spouse furnishes

10 5% or more of the capital, whether in cash, goods, or 
11 services, for the
operation of any business, association, 
12 or organization during any calendar
year; or
13  (F) When, with respect to a limited liability company, 
14 an individual or his or her
spouse is a member, or the 
15 individual or his or her spouse is a holder, directly or 
16 beneficially, of 5% or more of the membership interest of 
17 the limited liability company. 

18 For purposes of this subsection (g), "individual" includes 
19all individuals or their spouses whose combined interest would 
20qualify as a substantial interest under this subsection (g) and 
21whose activities with respect to an organization, association, 
22or business are so closely aligned or coordinated as to 
23constitute the activities of a single entity. 
24 (h) Location restriction. A licensed establishment, 
25licensed truck stop establishment, licensed
fraternal

26establishment, or licensed veterans establishment that is (i) 
 
 
10100SB0690ham002- 651 -LRB101 04451 SMS 61506 a


1located within 1,000
feet of a facility operated by an 
2organization licensee licensed under the Illinois Horse Racing 
3Act of 1975 or the home dock of a riverboat licensed under the 
4Illinois Riverboat
Gambling Act or (ii) located within 100 feet 
5of a school or a place of worship under the Religious 
6Corporation Act, is ineligible to operate a video gaming 
7terminal. The location restrictions in this subsection (h) do 
8not apply if (A) a facility operated by an organization 
9licensee, a school, or a place of worship moves to or is 
10established within the restricted area after a licensed 
11establishment, licensed truck stop establishment, licensed 
12fraternal establishment, or licensed veterans establishment 
13becomes licensed under this Act or (B) a school or place of 
14worship moves to or is established within the restricted area 
15after a licensed establishment, licensed truck stop 
16establishment, licensed fraternal establishment, or licensed 
17veterans establishment obtains its original liquor license. 
18For the purpose of this subsection, "school" means an 
19elementary or secondary public school, or an elementary or 
20secondary private school registered with or recognized by the 
21State Board of Education.
22 Notwithstanding the provisions of this subsection (h), the 
23Board may waive the requirement that a licensed establishment, 
24licensed truck stop establishment, licensed fraternal 
25establishment, or licensed veterans establishment not be 
26located within 1,000 feet from a facility operated by an 
 
 
10100SB0690ham002- 652 -LRB101 04451 SMS 61506 a


1organization licensee licensed under the Illinois Horse Racing 
2Act of 1975 or the home dock of a riverboat licensed under the 
3Illinois Riverboat Gambling Act. The Board shall not grant such 
4waiver if there is any common ownership or control, shared 
5business activity, or contractual arrangement of any type 
6between the establishment and the organization licensee or 
7owners licensee of a riverboat. The Board shall adopt rules to 
8implement the provisions of this paragraph.
9 (h-5) Restrictions on licenses in malls. The Board shall 
10not grant an application to become a licensed video gaming 
11location if the Board determines that granting the application 
12would more likely than not cause a terminal operator, 
13individually or in combination with other terminal operators, 
14licensed video gaming location, or other person or entity, to 
15operate the video gaming terminals in 2 or more licensed video 
16gaming locations as a single video gaming operation.
17  (1) In making determinations under this subsection 
18 (h-5), factors to be considered by the Board shall include, 
19 but not be limited to, the following:
20   (A) the physical aspects of the location;
21   (B) the ownership, control, or management of the 
22 location;
23   (C) any arrangements, understandings, or 
24 agreements, written or otherwise, among or involving 
25 any persons or entities that involve the conducting of 
26 any video gaming business or the sharing of costs or 
 
 
10100SB0690ham002- 653 -LRB101 04451 SMS 61506 a


1 revenues; and
2   (D) the manner in which any terminal operator or 
3 other related entity markets, advertises, or otherwise 
4 describes any location or locations to any other person 
5 or entity or to the public.
6  (2) The Board shall presume, subject to rebuttal, that 
7 the granting of an application to become a licensed video 
8 gaming location within a mall will cause a terminal 
9 operator, individually or in combination with other 
10 persons or entities, to operate the video gaming terminals 
11 in 2 or more licensed video gaming locations as a single 
12 video gaming operation if the Board determines that 
13 granting the license would create a local concentration of 
14 licensed video gaming locations.
15 For the purposes of this subsection (h-5):
16 "Mall" means a building, or adjoining or connected 
17buildings, containing 4 or more separate locations.
18 "Video gaming operation" means the conducting of video 
19gaming and all related activities.
20 "Location" means a space within a mall containing a 
21separate business, a place for a separate business, or a place 
22subject to a separate leasing arrangement by the mall owner.
23 "Licensed video gaming location" means a licensed 
24establishment, licensed fraternal establishment, licensed 
25veterans establishment, or licensed truck stop.
26 "Local concentration of licensed video gaming locations" 
 
 
10100SB0690ham002- 654 -LRB101 04451 SMS 61506 a


1means that the combined number of licensed video gaming 
2locations within a mall exceed half of the separate locations 
3within the mall. 
4 (i) Undue economic concentration. In addition to 
5considering all other requirements under this Act, in deciding 
6whether to approve the operation of video gaming terminals by a 
7terminal operator in a location, the Board shall consider the 
8impact of any economic concentration of such operation of video 
9gaming terminals. The Board shall not allow a terminal operator 
10to operate video gaming terminals if the Board determines such 
11operation will result in undue economic concentration. For 
12purposes of this Section, "undue economic concentration" means 
13that a terminal operator would have such actual or potential 
14influence over video gaming terminals in Illinois as to:
15  (1) substantially impede or suppress competition among 
16 terminal operators;
17  (2) adversely impact the economic stability of the 
18 video gaming industry in Illinois; or
19  (3) negatively impact the purposes of the Video Gaming 
20 Act.
21 The Board shall adopt rules concerning undue economic 
22concentration with respect to the operation of video gaming 
23terminals in Illinois. The rules shall include, but not be 
24limited to, (i) limitations on the number of video gaming 
25terminals operated by any terminal operator within a defined 
26geographic radius and (ii) guidelines on the discontinuation of 
 
 
10100SB0690ham002- 655 -LRB101 04451 SMS 61506 a


1operation of any such video gaming terminals the Board 
2determines will cause undue economic concentration. 

3 (j) The provisions of the Illinois Antitrust Act are fully 
4and equally applicable to the activities of any licensee under 
5this Act. 

6(Source: P.A. 97-333, eff. 8-12-11; 98-31, eff. 6-24-13; 98-77, 
7eff. 7-15-13; 98-112, eff. 7-26-13; 98-756, eff. 7-16-14.)




8 (230 ILCS 40/45)



9 Sec. 45. Issuance of license.

10 (a) The burden is upon each applicant to
demonstrate his 
11suitability for licensure. Each video gaming terminal

12manufacturer, distributor, supplier, operator, handler, 
13licensed establishment, licensed truck stop establishment, 
14licensed
fraternal
establishment, and licensed veterans 
15establishment shall be
licensed by the Board.
The Board may 
16issue or deny a license under this Act to any person pursuant 
17to the same criteria set forth in Section 9 of the Illinois 
18Riverboat Gambling Act. 

19 (a-5) The Board shall not grant a license to a person who 
20has facilitated, enabled, or participated in the use of 
21coin-operated devices for gambling purposes or who is under the 
22significant influence or control of such a person. For the 
23purposes of this Act, "facilitated, enabled, or participated in 
24the use of coin-operated amusement devices for gambling 
25purposes" means that the person has been convicted of any 
 
 
10100SB0690ham002- 656 -LRB101 04451 SMS 61506 a


1violation of Article 28 of the Criminal Code of 1961 or the 
2Criminal Code of 2012. If there is pending legal action against 
3a person for any such violation, then the Board shall delay the 
4licensure of that person until the legal action is resolved. 
5 (b) Each person seeking and possessing a license as a video 
6gaming terminal manufacturer, distributor, supplier, operator, 
7handler, licensed establishment, licensed truck stop 
8establishment, licensed fraternal establishment, or licensed 
9veterans establishment shall submit to a background 
10investigation conducted by the Board with the assistance of the 
11State Police or other law enforcement. To the extent that the 
12corporate structure of the applicant allows, the background 
13investigation shall include any or all of the following as the 
14Board deems appropriate or as provided by rule for each 
15category of licensure: (i) each beneficiary of a trust, (ii) 
16each partner of a partnership, (iii) each member of a limited 
17liability company, (iv) each director and officer of a publicly 
18or non-publicly held corporation, (v) each stockholder of a 
19non-publicly held corporation, (vi) each stockholder of 5% or 
20more of a publicly held corporation, or (vii) each stockholder 
21of 5% or more in a parent or subsidiary corporation.
22 (c) Each person seeking and possessing a license as a video 
23gaming terminal manufacturer, distributor, supplier, operator, 
24handler, licensed establishment, licensed truck stop 
25establishment, licensed fraternal establishment, or licensed 
26veterans establishment shall disclose the identity of every 
 
 
10100SB0690ham002- 657 -LRB101 04451 SMS 61506 a


1person, association, trust, corporation, or limited liability 
2company having a greater than 1% direct or indirect pecuniary 
3interest in the video gaming terminal operation for which the 
4license is sought. If the disclosed entity is a trust, the 
5application shall disclose the names and addresses of the 
6beneficiaries; if a corporation, the names and addresses of all 
7stockholders and directors; if a limited liability company, the 
8names and addresses of all members; or if a partnership, the 
9names and addresses of all partners, both general and limited.
10 (d) No person may be licensed as a video gaming terminal 
11manufacturer, distributor, supplier, operator, handler, 
12licensed establishment, licensed truck stop establishment, 
13licensed fraternal establishment, or licensed veterans 
14establishment if that person has been found by the Board to:
15  (1) have a background, including a criminal record, 
16 reputation, habits, social or business associations, or 
17 prior activities that pose a threat to the public interests 
18 of the State or to the security and integrity of video 
19 gaming;
20  (2) create or enhance the dangers of unsuitable, 
21 unfair, or illegal practices, methods, and activities in 
22 the conduct of video gaming; or
23  (3) present questionable business practices and 
24 financial arrangements incidental to the conduct of video 
25 gaming activities. 
26 (e) Any applicant for any license under this Act has the 
 
 
10100SB0690ham002- 658 -LRB101 04451 SMS 61506 a


1burden of proving his or her qualifications to the satisfaction 
2of the Board. The Board may adopt rules to establish additional 
3qualifications and requirements to preserve the integrity and 
4security of video gaming in this State. 
5 (f) A non-refundable application fee shall be paid at the 
6time an
application for a license is filed with the Board in 
7the following amounts:

8  (1) Manufacturer..........................$5,000

9  (2) Distributor...........................$5,000

10  (3) Terminal operator.....................$5,000

11  (4) Supplier..............................$2,500

12  (5) Technician..............................$100

13  (6) Terminal Handler........................$100

14  (7) Licensed establishment, licensed truck stop

15 establishment, licensed fraternal establishment,

16 or licensed veterans establishment...................$100
17 (g) The Board shall establish an
annual fee for each 
18license not to exceed the following:
19  (1) Manufacturer.........................$10,000

20  (2) Distributor..........................$10,000

21  (3) Terminal operator.....................$5,000

22  (4) Supplier..............................$2,000

23  (5) Technician..............................$100

24  (6) Licensed establishment, licensed truck stop

25 establishment, licensed fraternal establishment,

26 or licensed veterans establishment..............$100

 
 
10100SB0690ham002- 659 -LRB101 04451 SMS 61506 a


1  (7) Video gaming terminal...................$100

2  (8) Terminal Handler............................$100 

3 (h) A terminal operator and a licensed establishment, 
4licensed truck stop establishment, licensed fraternal 
5establishment,
or licensed veterans establishment shall 
6equally split the fees specified in item (7) of subsection (g). 
7(Source: P.A. 100-1152, eff. 12-14-18.)


8 (230 ILCS 40/60)

9 Sec. 60. Imposition and distribution of tax.

10 (a) A tax of 30% is imposed on net terminal income
and 
11shall be collected by the Board.

12 (b) Of the tax collected under this subsection (a) Section, 
13five-sixths shall be
deposited into the Capital Projects Fund 
14and one-sixth shall be deposited into the Local Government 
15Video Gaming Distributive Fund. 

16 (b) Beginning on July 1, 2019, an additional tax of 3% is 
17imposed on net terminal income
and shall be collected by the 
18Board.
19 Beginning on July 1, 2020, an additional tax of 1% is 
20imposed on net terminal income
and shall be collected by the 
21Board.
22 The tax collected under this subsection (b) shall be 
23deposited into the Capital Projects Fund. 
24 (c) Revenues generated from the play of video gaming 
25terminals shall be
deposited by the terminal operator, who is 
 
 
10100SB0690ham002- 660 -LRB101 04451 SMS 61506 a


1responsible for tax payments, in
a specially created, separate 
2bank account maintained by the video gaming
terminal operator

3to allow for electronic fund transfers of moneys for tax 
4payment.

5 (d) Each licensed establishment, licensed truck stop 
6establishment, licensed fraternal establishment,
and licensed 
7veterans establishment shall maintain an adequate video gaming

8fund, with the amount to be determined by the Board.

9 (e) The State's percentage of net terminal income shall be 
10reported and remitted to the Board within 15 days after the 
1115th day of each month and within 15 days after the end of each 
12month by the video terminal operator. A video terminal operator 
13who falsely reports or fails to report the amount due required 
14by this Section is guilty of a Class 4 felony and is subject to 
15termination of his or her license by the Board. Each video 
16terminal operator shall keep a record of net terminal income in 
17such form as the Board may require. All payments not remitted 
18when due shall be paid together with a penalty assessment on 
19the unpaid balance at a rate of 1.5% per month. 
20(Source: P.A. 96-34, eff. 7-13-09; 96-37, eff. 7-13-09.)

21 (230 ILCS 40/79)
22 Sec. 79. Investigators. Investigators appointed by the 
23Board pursuant to the powers conferred upon the Board by 
24paragraph (20.6) of subsection (c) of Section 5 of the Illinois 
25Riverboat Gambling Act and Section 80 of this Act shall have 
 
 
10100SB0690ham002- 661 -LRB101 04451 SMS 61506 a


1authority to conduct investigations, searches, seizures, 
2arrests, and other duties imposed under this Act and the 
3Illinois Riverboat Gambling Act, as deemed necessary by the 
4Board. These investigators have and may exercise all of the 
5rights and powers of peace officers, provided that these powers 
6shall be (1) limited to offenses or violations occurring or 
7committed in connection with conduct subject to this Act, 
8including, but not limited to, the manufacture, distribution, 
9supply, operation, placement, service, maintenance, or play of 
10video gaming terminals and the distribution of profits and 
11collection of revenues resulting from such play, and (2) 
12exercised, to the fullest extent practicable, in cooperation 
13with the local police department of the applicable municipality 
14or, if these powers are exercised outside the boundaries of an 
15incorporated municipality or within a municipality that does 
16not have its own police department, in cooperation with the 
17police department whose jurisdiction encompasses the 
18applicable locality.

19(Source: P.A. 97-809, eff. 7-13-12.)



20 (230 ILCS 40/80)


21 Sec. 80. Applicability of Illinois Riverboat Gambling Act. 
22The provisions of the Illinois Riverboat Gambling Act, and all 
23rules promulgated thereunder, shall apply to the Video Gaming 
24Act, except where there is a conflict between the 2 Acts. In 
25the event of a conflict between the 2 Acts, the provisions of 
 
 
10100SB0690ham002- 662 -LRB101 04451 SMS 61506 a


1the Illinois Gambling Act shall prevail. All current supplier 
2licensees under the Illinois Riverboat Gambling Act shall be 
3entitled to licensure under the Video Gaming Act as 
4manufacturers, distributors, or suppliers without additional 
5Board investigation or approval, except by vote of the Board; 
6however, they are required to pay application and annual fees 
7under this Act. All provisions of the Uniform Penalty and 
8Interest Act shall apply, as far as practicable, to the subject 
9matter of this Act to the same extent as if such provisions 
10were included herein.

11(Source: P.A. 100-1152, eff. 12-14-18.)


12 Section 35-65. The Liquor Control Act of 1934 is amended by 
13changing Sections 5-1 and 6-30 as follows:

14 (235 ILCS 5/5-1) (from Ch. 43, par. 115)
15 Sec. 5-1. Licenses issued by the Illinois Liquor Control 
16Commission
shall be of the following classes:
17 (a) Manufacturer's license - Class 1.
Distiller, Class 2. 
18Rectifier, Class 3. Brewer, Class 4. First Class Wine

19Manufacturer, Class 5. Second Class Wine Manufacturer,
Class 6. 
20First Class Winemaker, Class 7. Second Class Winemaker, Class 
218.
Limited Wine Manufacturer, Class 9. Craft Distiller, Class 
2210. Class 1 Brewer, Class 11. Class 2 Brewer,
23 (b) Distributor's license,
24 (c) Importing Distributor's license,
 
 
10100SB0690ham002- 663 -LRB101 04451 SMS 61506 a


1 (d) Retailer's license,
2 (e) Special Event Retailer's license (not-for-profit),
3 (f) Railroad license,
4 (g) Boat license,
5 (h) Non-Beverage User's license,
6 (i) Wine-maker's premises license,
7 (j) Airplane license,
8 (k) Foreign importer's license,
9 (l) Broker's license,
10 (m) Non-resident dealer's
license,
11 (n) Brew Pub license,
12 (o) Auction liquor license,
13 (p) Caterer retailer license,
14 (q) Special use permit license,
15 (r) Winery shipper's license,
16 (s) Craft distiller tasting permit,
17 (t) Brewer warehouse permit. 
18 No
person, firm, partnership, corporation, or other legal 
19business entity that is
engaged in the manufacturing of wine 
20may concurrently obtain and hold a
wine-maker's license and a 
21wine manufacturer's license.
22 (a) A manufacturer's license shall allow the manufacture,

23importation in bulk, storage, distribution and sale of 
24alcoholic liquor
to persons without the State, as may be 
25permitted by law and to licensees
in this State as follows:
26 Class 1. A Distiller may make sales and deliveries of 
 
 
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1alcoholic liquor to
distillers, rectifiers, importing 
2distributors, distributors and
non-beverage users and to no 
3other licensees.
4 Class 2. A Rectifier, who is not a distiller, as defined 
5herein, may make
sales and deliveries of alcoholic liquor to 
6rectifiers, importing distributors,
distributors, retailers 
7and non-beverage users and to no other licensees.
8 Class 3. A Brewer may make sales and deliveries of beer to 
9importing
distributors and distributors and may make sales as 
10authorized under subsection (e) of Section 6-4 of this Act.
11 Class 4. A first class wine-manufacturer may make sales and 
12deliveries of
up to 50,000 gallons of wine to manufacturers,

13importing
distributors and distributors, and to no other 
14licensees.
15 Class 5. A second class Wine manufacturer may make sales 
16and deliveries
of more than 50,000 gallons of wine to 
17manufacturers, importing distributors
and distributors and to 
18no other licensees.
19 Class 6. A first-class wine-maker's license shall allow the 
20manufacture
of up to 50,000 gallons of wine per year, and the

21storage
and sale of such
wine to distributors in the State and 
22to persons without the
State, as may be permitted by law. A 
23person who, prior to June 1, 2008 (the effective date of Public 
24Act 95-634), is a holder of a first-class wine-maker's license 
25and annually produces more than 25,000 gallons of its own wine 
26and who distributes its wine to licensed retailers shall cease 
 
 
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1this practice on or before July 1, 2008 in compliance with 
2Public Act 95-634.
3 Class 7. A second-class wine-maker's license shall allow 
4the manufacture
of between 50,000 and 150,000 gallons of wine 
5per year, and
the
storage and sale of such wine
to distributors 
6in this State and to persons without the State, as may be

7permitted by law. A person who, prior to June 1, 2008 (the 
8effective date of Public Act 95-634), is a holder of a 
9second-class wine-maker's license and annually produces more 
10than 25,000 gallons of its own wine and who distributes its 
11wine to licensed retailers shall cease this practice on or 
12before July 1, 2008 in compliance with Public Act 95-634.
13 Class 8. A limited wine-manufacturer may make sales and 
14deliveries not to
exceed 40,000 gallons of wine per year to 
15distributors, and to
non-licensees in accordance with the 
16provisions of this Act.
17 Class 9. A craft distiller license shall allow the 
18manufacture of up to 100,000 gallons of spirits by distillation 
19per year and the storage of such spirits. If a craft distiller 
20licensee, including a craft distiller licensee who holds more 
21than one craft distiller license, is not affiliated with any 
22other manufacturer of spirits, then the craft distiller 
23licensee may sell such spirits to distributors in this State 
24and up to 2,500 gallons of such spirits to non-licensees to the 
25extent permitted by any exemption approved by the Commission 
26pursuant to Section 6-4 of this Act. A craft distiller license 
 
 
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1holder may store such spirits at a non-contiguous licensed 
2location, but at no time shall a craft distiller license holder 
3directly or indirectly produce in the aggregate more than 
4100,000 gallons of spirits per year.
5 A craft distiller licensee may hold more than one craft 
6distiller's license. However, a craft distiller that holds more 
7than one craft distiller license shall not manufacture, in the 
8aggregate, more than 100,000 gallons of spirits by distillation 
9per year and shall not sell, in the aggregate, more than 2,500 
10gallons of such spirits to non-licensees in accordance with an 
11exemption approved by the State Commission pursuant to Section 
126-4 of this Act. 
13 Any craft distiller licensed under this Act who on July 28, 
142010 (the effective date of Public Act 96-1367) was licensed as 
15a distiller and manufactured no more spirits than permitted by 
16this Section shall not be required to pay the initial licensing 
17fee. 
18 Class 10. A class 1 brewer license, which may only be 
19issued to a licensed brewer or licensed non-resident dealer, 
20shall allow the manufacture of up to 930,000 gallons of beer 
21per year provided that the class 1 brewer licensee does not 
22manufacture more than a combined 930,000 gallons of beer per 
23year and is not a member of or affiliated with, directly or 
24indirectly, a manufacturer that produces more than 930,000 
25gallons of beer per year or any other alcoholic liquor. A class 
261 brewer licensee may make sales and deliveries to importing 
 
 
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1distributors and distributors and to retail licensees in 
2accordance with the conditions set forth in paragraph (18) of 
3subsection (a) of Section 3-12 of this Act. If the State 
4Commission provides prior approval, a class 1 brewer may 
5annually transfer up to 930,000 gallons of beer manufactured by 
6that class 1 brewer to the premises of a licensed class 1 
7brewer wholly owned and operated by the same licensee. 
8 Class 11. A class 2 brewer license, which may only be 
9issued to a licensed brewer or licensed non-resident dealer, 
10shall allow the manufacture of up to 3,720,000 gallons of beer 
11per year provided that the class 2 brewer licensee does not 
12manufacture more than a combined 3,720,000 gallons of beer per 
13year and is not a member of or affiliated with, directly or 
14indirectly, a manufacturer that produces more than 3,720,000 
15gallons of beer per year or any other alcoholic liquor. A class 
162 brewer licensee may make sales and deliveries to importing 
17distributors and distributors, but shall not make sales or 
18deliveries to any other licensee. If the State Commission 
19provides prior approval, a class 2 brewer licensee may annually 
20transfer up to 3,720,000 gallons of beer manufactured by that 
21class 2 brewer licensee to the premises of a licensed class 2 
22brewer wholly owned and operated by the same licensee.
23 A class 2 brewer may transfer beer to a brew pub wholly 
24owned and operated by the class 2 brewer subject to the 
25following limitations and restrictions: (i) the transfer shall 
26not annually exceed more than 31,000 gallons; (ii) the annual 
 
 
10100SB0690ham002- 668 -LRB101 04451 SMS 61506 a


1amount transferred shall reduce the brew pub's annual permitted 
2production limit; (iii) all beer transferred shall be subject 
3to Article VIII of this Act; (iv) a written record shall be 
4maintained by the brewer and brew pub specifying the amount, 
5date of delivery, and receipt of the product by the brew pub; 
6and (v) the brew pub shall be located no farther than 80 miles 
7from the class 2 brewer's licensed location. 
8 A class 2 brewer shall, prior to transferring beer to a 
9brew pub wholly owned by the class 2 brewer, furnish a written 
10notice to the State Commission of intent to transfer beer 
11setting forth the name and address of the brew pub and shall 
12annually submit to the State Commission a verified report 
13identifying the total gallons of beer transferred to the brew 
14pub wholly owned by the class 2 brewer. 
15 (a-1) A manufacturer which is licensed in this State to 
16make sales or
deliveries of alcoholic liquor to licensed 
17distributors or importing distributors and which enlists 
18agents, representatives, or
individuals acting on its behalf 
19who contact licensed retailers on a regular
and continual basis 
20in this State must register those agents, representatives,
or 
21persons acting on its behalf with the State Commission.
22 Registration of agents, representatives, or persons acting 
23on behalf of a
manufacturer is fulfilled by submitting a form 
24to the Commission. The form
shall be developed by the 
25Commission and shall include the name and address of
the 
26applicant, the name and address of the manufacturer he or she 
 
 
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1represents,
the territory or areas assigned to sell to or 
2discuss pricing terms of
alcoholic liquor, and any other 
3questions deemed appropriate and necessary.
All statements in 
4the forms required to be made by law or by rule shall be
deemed 
5material, and any person who knowingly misstates any material 
6fact under
oath in an application is guilty of a Class B 
7misdemeanor. Fraud,
misrepresentation, false statements, 
8misleading statements, evasions, or
suppression of material 
9facts in the securing of a registration are grounds for

10suspension or revocation of the registration. The State 
11Commission shall post a list of registered agents on the 
12Commission's website.
13 (b) A distributor's license shall allow the wholesale 
14purchase and storage
of alcoholic liquors and sale of alcoholic 
15liquors to licensees in this State and to persons without the 
16State, as may be permitted by law, and the sale of beer, cider, 
17or both beer and cider to brewers, class 1 brewers, and class 2 
18brewers that, pursuant to subsection (e) of Section 6-4 of this 
19Act, sell beer, cider, or both beer and cider to non-licensees 
20at their breweries. No person licensed as a distributor shall 
21be granted a non-resident dealer's license.
22 (c) An importing distributor's license may be issued to and 
23held by
those only who are duly licensed distributors, upon the 
24filing of an
application by a duly licensed distributor, with 
25the Commission and
the Commission shall, without the
payment of 
26any fee, immediately issue such importing distributor's

 
 
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1license to the applicant, which shall allow the importation of 
2alcoholic
liquor by the licensee into this State from any point 
3in the United
States outside this State, and the purchase of 
4alcoholic liquor in
barrels, casks or other bulk containers and 
5the bottling of such
alcoholic liquors before resale thereof, 
6but all bottles or containers
so filled shall be sealed, 
7labeled, stamped and otherwise made to comply
with all 
8provisions, rules and regulations governing manufacturers in

9the preparation and bottling of alcoholic liquors. The 
10importing
distributor's license shall permit such licensee to 
11purchase alcoholic
liquor from Illinois licensed non-resident 
12dealers and foreign importers only. No person licensed as an 
13importing distributor shall be granted a non-resident dealer's 
14license.
15 (d) A retailer's license shall allow the licensee to sell 
16and offer
for sale at retail, only in the premises specified in 
17the license,
alcoholic liquor for use or consumption, but not 
18for resale in any form. Nothing in Public Act 95-634 shall 
19deny, limit, remove, or restrict the ability of a holder of a 
20retailer's license to transfer, deliver, or ship alcoholic 
21liquor to the purchaser for use or consumption subject to any 
22applicable local law or ordinance. Any retail license issued to 
23a manufacturer shall only
permit the manufacturer to sell beer 
24at retail on the premises actually
occupied by the 
25manufacturer. For the purpose of further describing the type of 
26business conducted at a retail licensed premises, a retailer's 
 
 
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1licensee may be designated by the State Commission as (i) an on 
2premise consumption retailer, (ii) an off premise sale 
3retailer, or (iii) a combined on premise consumption and off 
4premise sale retailer.

5 Notwithstanding any other provision of this subsection 
6(d), a retail
licensee may sell alcoholic liquors to a special 
7event retailer licensee for
resale to the extent permitted 
8under subsection (e).
9 (e) A special event retailer's license (not-for-profit) 
10shall permit the
licensee to purchase alcoholic liquors from an 
11Illinois licensed distributor
(unless the licensee purchases 
12less than $500 of alcoholic liquors for the
special event, in 
13which case the licensee may purchase the alcoholic liquors
from 
14a licensed retailer) and shall allow the licensee to sell and 
15offer for
sale, at retail, alcoholic liquors for use or 
16consumption, but not for resale
in any form and only at the 
17location and on the specific dates designated for
the special 
18event in the license. An applicant for a special event retailer

19license must
(i) furnish with the application: (A) a resale 
20number issued under Section
2c of the Retailers' Occupation Tax 
21Act or evidence that the applicant is
registered under Section 
222a of the Retailers' Occupation Tax Act, (B) a
current, valid 
23exemption identification
number issued under Section 1g of the 
24Retailers' Occupation Tax Act, and a
certification to the 
25Commission that the purchase of alcoholic liquors will be
a 
26tax-exempt purchase, or (C) a statement that the applicant is 
 
 
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1not registered
under Section 2a of the Retailers' Occupation 
2Tax Act, does not hold a resale
number under Section 2c of the 
3Retailers' Occupation Tax Act, and does not
hold an exemption 
4number under Section 1g of the Retailers' Occupation Tax
Act, 
5in which event the Commission shall set forth on the special 
6event
retailer's license a statement to that effect; (ii) 
7submit with the application proof satisfactory to
the State 
8Commission that the applicant will provide dram shop liability

9insurance in the maximum limits; and (iii) show proof 
10satisfactory to the
State Commission that the applicant has 
11obtained local authority
approval.
12 Nothing in this Act prohibits an Illinois licensed 
13distributor from offering credit or a refund for unused, 
14salable alcoholic liquors to a holder of a special event 
15retailer's license or from the special event retailer's 
16licensee from accepting the credit or refund of alcoholic 
17liquors at the conclusion of the event specified in the 
18license.
19 (f) A railroad license shall permit the licensee to import 
20alcoholic
liquors into this State from any point in the United 
21States outside this
State and to store such alcoholic liquors 
22in this State; to make wholesale
purchases of alcoholic liquors 
23directly from manufacturers, foreign
importers, distributors 
24and importing distributors from within or outside
this State; 
25and to store such alcoholic liquors in this State; provided

26that the above powers may be exercised only in connection with 
 
 
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1the
importation, purchase or storage of alcoholic liquors to be 
2sold or
dispensed on a club, buffet, lounge or dining car 
3operated on an electric,
gas or steam railway in this State; 
4and provided further, that railroad
licensees exercising the 
5above powers shall be subject to all provisions of
Article VIII 
6of this Act as applied to importing distributors. A railroad

7license shall also permit the licensee to sell or dispense 
8alcoholic
liquors on any club, buffet, lounge or dining car 
9operated on an electric,
gas or steam railway regularly 
10operated by a common carrier in this State,
but shall not 
11permit the sale for resale of any alcoholic liquors to any

12licensee within this State. A license shall be obtained for 
13each car in which
such sales are made.
14 (g) A boat license shall allow the sale of alcoholic liquor 
15in
individual drinks, on any passenger boat regularly operated 
16as a common
carrier on navigable waters in this State or on any 
17riverboat operated
under
the Illinois Riverboat Gambling Act, 
18which boat or riverboat maintains a public
dining room or 
19restaurant thereon.
20 (h) A non-beverage user's license shall allow the licensee 
21to
purchase alcoholic liquor from a licensed manufacturer or 
22importing
distributor, without the imposition of any tax upon 
23the business of such
licensed manufacturer or importing 
24distributor as to such alcoholic
liquor to be used by such 
25licensee solely for the non-beverage purposes
set forth in 
26subsection (a) of Section 8-1 of this Act, and
such licenses 
 
 
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1shall be divided and classified and shall permit the
purchase, 
2possession and use of limited and stated quantities of

3alcoholic liquor as follows:
4Class 1, not to exceed ......................... 500 gallons

5Class 2, not to exceed ....................... 1,000 gallons

6Class 3, not to exceed ....................... 5,000 gallons

7Class 4, not to exceed ...................... 10,000 gallons

8Class 5, not to exceed ....................... 50,000 gallons
9 (i) A wine-maker's premises license shall allow a
licensee 
10that concurrently holds a first-class wine-maker's license to 
11sell
and offer for sale at retail in the premises specified in 
12such license
not more than 50,000 gallons of the first-class 
13wine-maker's wine that is
made at the first-class wine-maker's 
14licensed premises per year for use or
consumption, but not for 
15resale in any form. A wine-maker's premises
license shall allow 
16a licensee who concurrently holds a second-class
wine-maker's 
17license to sell and offer for sale at retail in the premises

18specified in such license up to 100,000 gallons of the

19second-class wine-maker's wine that is made at the second-class 
20wine-maker's
licensed premises per year
for use or consumption 
21but not for resale in any form. A wine-maker's premises license 
22shall allow a
licensee that concurrently holds a first-class 
23wine-maker's license or a second-class
wine-maker's license to 
24sell
and offer for sale at retail at the premises specified in 
25the wine-maker's premises license, for use or consumption but 
26not for resale in any form, any beer, wine, and spirits 
 
 
10100SB0690ham002- 675 -LRB101 04451 SMS 61506 a


1purchased from a licensed distributor. Upon approval from the

2State Commission, a wine-maker's premises license
shall allow 
3the licensee to sell and offer for sale at (i) the wine-maker's

4licensed premises and (ii) at up to 2 additional locations for 
5use and
consumption and not for resale. Each location shall 
6require additional
licensing per location as specified in 
7Section 5-3 of this Act. A wine-maker's premises licensee shall

8secure liquor liability insurance coverage in an amount at

9least equal to the maximum liability amounts set forth in

10subsection (a) of Section 6-21 of this Act.

11 (j) An airplane license shall permit the licensee to import

12alcoholic liquors into this State from any point in the United 
13States
outside this State and to store such alcoholic liquors 
14in this State; to
make wholesale purchases of alcoholic liquors 
15directly from
manufacturers, foreign importers, distributors 
16and importing
distributors from within or outside this State; 
17and to store such
alcoholic liquors in this State; provided 
18that the above powers may be
exercised only in connection with 
19the importation, purchase or storage
of alcoholic liquors to be 
20sold or dispensed on an airplane; and
provided further, that 
21airplane licensees exercising the above powers
shall be subject 
22to all provisions of Article VIII of this Act as
applied to 
23importing distributors. An airplane licensee shall also
permit 
24the sale or dispensing of alcoholic liquors on any passenger

25airplane regularly operated by a common carrier in this State, 
26but shall
not permit the sale for resale of any alcoholic 
 
 
10100SB0690ham002- 676 -LRB101 04451 SMS 61506 a


1liquors to any licensee
within this State. A single airplane 
2license shall be required of an
airline company if liquor 
3service is provided on board aircraft in this
State. The annual 
4fee for such license shall be as determined in
Section 5-3.
5 (k) A foreign importer's license shall permit such licensee 
6to purchase
alcoholic liquor from Illinois licensed 
7non-resident dealers only, and to
import alcoholic liquor other 
8than in bulk from any point outside the
United States and to 
9sell such alcoholic liquor to Illinois licensed
importing 
10distributors and to no one else in Illinois;
provided that (i) 
11the foreign importer registers with the State Commission
every

12brand of
alcoholic liquor that it proposes to sell to Illinois 
13licensees during the
license period, (ii) the foreign importer 
14complies with all of the provisions
of Section
6-9 of this Act 
15with respect to registration of such Illinois licensees as may

16be granted the
right to sell such brands at wholesale, and 
17(iii) the foreign importer complies with the provisions of 
18Sections 6-5 and 6-6 of this Act to the same extent that these 
19provisions apply to manufacturers.
20 (l) (i) A broker's license shall be required of all persons

21who solicit
orders for, offer to sell or offer to supply 
22alcoholic liquor to
retailers in the State of Illinois, or who 
23offer to retailers to ship or
cause to be shipped or to make 
24contact with distillers, rectifiers,
brewers or manufacturers 
25or any other party within or without the State
of Illinois in 
26order that alcoholic liquors be shipped to a distributor,

 
 
10100SB0690ham002- 677 -LRB101 04451 SMS 61506 a


1importing distributor or foreign importer, whether such 
2solicitation or
offer is consummated within or without the 
3State of Illinois.
4 No holder of a retailer's license issued by the Illinois 
5Liquor
Control Commission shall purchase or receive any 
6alcoholic liquor, the
order for which was solicited or offered 
7for sale to such retailer by a
broker unless the broker is the 
8holder of a valid broker's license.
9 The broker shall, upon the acceptance by a retailer of the 
10broker's
solicitation of an order or offer to sell or supply or 
11deliver or have
delivered alcoholic liquors, promptly forward 
12to the Illinois Liquor
Control Commission a notification of 
13said transaction in such form as
the Commission may by 
14regulations prescribe.
15 (ii) A broker's license shall be required of
a person 
16within this State, other than a retail licensee,
who, for a fee 
17or commission, promotes, solicits, or accepts orders for

18alcoholic liquor, for use or consumption and not for
resale, to 
19be shipped from this State and delivered to residents outside 
20of
this State by an express company, common carrier, or 
21contract carrier.
This Section does not apply to any person who 
22promotes, solicits, or accepts
orders for wine as specifically 
23authorized in Section 6-29 of this Act.
24 A broker's license under this subsection (l)
shall not 
25entitle the holder to
buy or sell any
alcoholic liquors for his 
26own account or to take or deliver title to
such alcoholic 
 
 
10100SB0690ham002- 678 -LRB101 04451 SMS 61506 a


1liquors.
2 This subsection (l)
shall not apply to distributors, 
3employees of
distributors, or employees of a manufacturer who 
4has registered the
trademark, brand or name of the alcoholic 
5liquor pursuant to Section 6-9
of this Act, and who regularly 
6sells such alcoholic liquor
in the State of Illinois only to 
7its registrants thereunder.
8 Any agent, representative, or person subject to 
9registration pursuant to
subsection (a-1) of this Section shall 
10not be eligible to receive a broker's
license.
11 (m) A non-resident dealer's license shall permit such 
12licensee to ship
into and warehouse alcoholic liquor into this 
13State from any point
outside of this State, and to sell such 
14alcoholic liquor to Illinois licensed
foreign importers and 
15importing distributors and to no one else in this State;

16provided that (i) said non-resident dealer shall register with 
17the Illinois Liquor
Control Commission each and every brand of 
18alcoholic liquor which it proposes
to sell to Illinois 
19licensees during the license period, (ii) it shall comply with 
20all of the provisions of Section 6-9 hereof with
respect to 
21registration of such Illinois licensees as may be granted the 
22right
to sell such brands at wholesale by duly filing such 
23registration statement, thereby authorizing the non-resident 
24dealer to proceed to sell such brands at wholesale, and (iii) 
25the non-resident dealer shall comply with the provisions of 
26Sections 6-5 and 6-6 of this Act to the same extent that these 
 
 
10100SB0690ham002- 679 -LRB101 04451 SMS 61506 a


1provisions apply to manufacturers. No person licensed as a 
2non-resident dealer shall be granted a distributor's or 
3importing distributor's license.
4 (n) A brew pub license shall allow the licensee to only (i) 
5manufacture up to 155,000 gallons of beer per year only
on the 
6premises specified in the license, (ii) make sales of the
beer 
7manufactured on the premises or, with the approval of the 
8Commission, beer manufactured on another brew pub licensed 
9premises that is wholly owned and operated by the same licensee 
10to importing distributors, distributors,
and to non-licensees 
11for use and consumption, (iii) store the beer upon
the 
12premises, (iv) sell and offer for sale at retail from the 
13licensed
premises for off-premises
consumption no more than 
14155,000 gallons per year so long as such sales are only made 
15in-person, (v) sell and offer for sale at retail for use and 
16consumption on the premises specified in the license any form 
17of alcoholic liquor purchased from a licensed distributor or 
18importing distributor, and (vi) with the prior approval of the 
19Commission, annually transfer no more than 155,000 gallons of 
20beer manufactured on the premises to a licensed brew pub wholly 
21owned and operated by the same licensee.
22 A brew pub licensee shall not under any circumstance sell 
23or offer for sale beer manufactured by the brew pub licensee to 
24retail licensees. 
25 A person who holds a class 2 brewer license may 
26simultaneously hold a brew pub license if the class 2 brewer 
 
 
10100SB0690ham002- 680 -LRB101 04451 SMS 61506 a


1(i) does not, under any circumstance, sell or offer for sale 
2beer manufactured by the class 2 brewer to retail licensees; 
3(ii) does not hold more than 3 brew pub licenses in this State; 
4(iii) does not manufacture more than a combined 3,720,000 
5gallons of beer per year, including the beer manufactured at 
6the brew pub; and (iv) is not a member of or affiliated with, 
7directly or indirectly, a manufacturer that produces more than 
83,720,000 gallons of beer per year or any other alcoholic 
9liquor.
10 Notwithstanding any other provision of this Act, a licensed 
11brewer, class 2 brewer, or non-resident dealer who before July 
121, 2015 manufactured less than 3,720,000 gallons of beer per 
13year and held a brew pub license on or before July 1, 2015 may 
14(i) continue to qualify for and hold that brew pub license for 
15the licensed premises and (ii) manufacture more than 3,720,000 
16gallons of beer per year and continue to qualify for and hold 
17that brew pub license if that brewer, class 2 brewer, or 
18non-resident dealer does not simultaneously hold a class 1 
19brewer license and is not a member of or affiliated with, 
20directly or indirectly, a manufacturer that produces more than 
213,720,000 gallons of beer per year or that produces any other 
22alcoholic liquor. 
23 (o) A caterer retailer license shall allow the holder
to 
24serve alcoholic liquors as an incidental part of a food service 
25that serves
prepared meals which excludes the serving of snacks 
26as
the primary meal, either on or off-site whether licensed or 
 
 
10100SB0690ham002- 681 -LRB101 04451 SMS 61506 a


1unlicensed.
2 (p) An auction liquor license shall allow the licensee to 
3sell and offer
for sale at auction wine and spirits for use or 
4consumption, or for resale by
an Illinois liquor licensee in 
5accordance with provisions of this Act. An
auction liquor 
6license will be issued to a person and it will permit the

7auction liquor licensee to hold the auction anywhere in the 
8State. An auction
liquor license must be obtained for each 
9auction at least 14 days in advance of
the auction date.
10 (q) A special use permit license shall allow an Illinois 
11licensed
retailer to transfer a portion of its alcoholic liquor 
12inventory from its
retail licensed premises to the premises 
13specified in the license hereby
created, and to sell or offer 
14for sale at retail, only in the premises
specified in the 
15license hereby created, the transferred alcoholic liquor for

16use or consumption, but not for resale in any form. A special 
17use permit
license may be granted for the following time 
18periods: one day or less; 2 or
more days to a maximum of 15 days 
19per location in any 12-month period. An
applicant for the 
20special use permit license must also submit with the

21application proof satisfactory to the State Commission that the 
22applicant will
provide dram shop liability insurance to the 
23maximum limits and have local
authority approval.
24 (r) A winery shipper's license shall allow a person
with a 
25first-class or second-class wine manufacturer's
license, a 
26first-class or second-class wine-maker's license,
or a limited 
 
 
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1wine manufacturer's license or who is licensed to
make wine 
2under the laws of another state to ship wine
made by that 
3licensee directly to a resident of this
State who is 21 years 
4of age or older for that resident's
personal use and not for 
5resale. Prior to receiving a
winery shipper's license, an 
6applicant for the license must
provide the Commission with a 
7true copy of its current
license in any state in which it is 
8licensed as a manufacturer
of wine. An applicant for a winery 
9shipper's license must
also complete an application form that 
10provides any other
information the Commission deems necessary. 
11The application form shall include all addresses from which the 
12applicant for a winery shipper's license intends to ship wine, 
13including the name and address of any third party, except for a 
14common carrier, authorized to ship wine on behalf of the 
15manufacturer. The
application form shall include an 
16acknowledgement consenting
to the jurisdiction of the 
17Commission, the Illinois
Department of Revenue, and the courts 
18of this State concerning
the enforcement of this Act and any 
19related laws, rules, and
regulations, including authorizing 
20the Department of Revenue
and the Commission to conduct audits 
21for the purpose of
ensuring compliance with Public Act 95-634, 
22and an acknowledgement that the wine manufacturer is in 
23compliance with Section 6-2 of this Act. Any third party, 
24except for a common carrier, authorized to ship wine on behalf 
25of a first-class or second-class wine manufacturer's licensee, 
26a first-class or second-class wine-maker's licensee, a limited 
 
 
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1wine manufacturer's licensee, or a person who is licensed to 
2make wine under the laws of another state shall also be 
3disclosed by the winery shipper's licensee, and a copy of the 
4written appointment of the third-party wine provider, except 
5for a common carrier, to the wine manufacturer shall be filed 
6with the State Commission as a supplement to the winery 
7shipper's license application or any renewal thereof. The 
8winery shipper's license holder shall affirm under penalty of 
9perjury, as part of the winery shipper's license application or 
10renewal, that he or she only ships wine, either directly or 
11indirectly through a third-party provider, from the licensee's 
12own production.
13 Except for a common carrier, a third-party provider 
14shipping wine on behalf of a winery shipper's license holder is 
15the agent of the winery shipper's license holder and, as such, 
16a winery shipper's license holder is responsible for the acts 
17and omissions of the third-party provider acting on behalf of 
18the license holder. A third-party provider, except for a common 
19carrier, that engages in shipping wine into Illinois on behalf 
20of a winery shipper's license holder shall consent to the 
21jurisdiction of the State Commission and the State. Any 
22third-party, except for a common carrier, holding such an 
23appointment shall, by February 1 of each calendar year and upon 
24request by the State Commission or the Department of Revenue, 
25file with the State Commission a statement detailing each 
26shipment made to an Illinois resident. The statement shall 
 
 
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1include the name and address of the third-party provider filing 
2the statement, the time period covered by the statement, and 
3the following information: 
4  (1) the name, address, and license number of the winery 
5 shipper on whose behalf the shipment was made;
6  (2) the quantity of the products delivered; and
7  (3) the date and address of the shipment. 
8If the Department of Revenue or the State Commission requests a 
9statement under this paragraph, the third-party provider must 
10provide that statement no later than 30 days after the request 
11is made. Any books, records, supporting papers, and documents 
12containing information and data relating to a statement under 
13this paragraph shall be kept and preserved for a period of 3 
14years, unless their destruction sooner is authorized, in 
15writing, by the Director of Revenue, and shall be open and 
16available to inspection by the Director of Revenue or the State 
17Commission or any duly authorized officer, agent, or employee 
18of the State Commission or the Department of Revenue, at all 
19times during business hours of the day. Any person who violates 
20any provision of this paragraph or any rule of the State 
21Commission for the administration and enforcement of the 
22provisions of this paragraph is guilty of a Class C 
23misdemeanor. In case of a continuing violation, each day's 
24continuance thereof shall be a separate and distinct offense. 
25 The State Commission shall adopt rules as soon as 
26practicable to implement the requirements of Public Act 99-904 
 
 
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1and shall adopt rules prohibiting any such third-party 
2appointment of a third-party provider, except for a common 
3carrier, that has been deemed by the State Commission to have 
4violated the provisions of this Act with regard to any winery 
5shipper licensee.
6 A winery shipper licensee must pay to the Department
of 
7Revenue the State liquor gallonage tax under Section 8-1 for

8all wine that is sold by the licensee and shipped to a person

9in this State. For the purposes of Section 8-1, a winery

10shipper licensee shall be taxed in the same manner as a

11manufacturer of wine. A licensee who is not otherwise required 
12to register under the Retailers' Occupation Tax Act must

13register under the Use Tax Act to collect and remit use tax to

14the Department of Revenue for all gallons of wine that are sold

15by the licensee and shipped to persons in this State. If a

16licensee fails to remit the tax imposed under this Act in

17accordance with the provisions of Article VIII of this Act, the

18winery shipper's license shall be revoked in accordance
with 
19the provisions of Article VII of this Act. If a licensee
fails 
20to properly register and remit tax under the Use Tax Act
or the 
21Retailers' Occupation Tax Act for all wine that is sold
by the 
22winery shipper and shipped to persons in this
State, the winery 
23shipper's license shall be revoked in
accordance with the 
24provisions of Article VII of this Act.
25 A winery shipper licensee must collect, maintain, and

26submit to the Commission on a semi-annual basis the
total 
 
 
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1number of cases per resident of wine shipped to residents
of 
2this State.
A winery shipper licensed under this subsection (r)

3must comply with the requirements of Section 6-29 of this Act.
4 Pursuant to paragraph (5.1) or (5.3) of subsection (a) of 
5Section 3-12, the State Commission may receive, respond to, and 
6investigate any complaint and impose any of the remedies 
7specified in paragraph (1) of subsection (a) of Section 3-12.
8 As used in this subsection, "third-party provider" means 
9any entity that provides fulfillment house services, including 
10warehousing, packaging, distribution, order processing, or 
11shipment of wine, but not the sale of wine, on behalf of a 
12licensed winery shipper. 
13 (s) A craft distiller tasting permit license shall allow an 
14Illinois licensed craft distiller to transfer a portion of its 
15alcoholic liquor inventory from its craft distiller licensed 
16premises to the premises specified in the license hereby 
17created and to conduct a sampling, only in the premises 
18specified in the license hereby created, of the transferred 
19alcoholic liquor in accordance with subsection (c) of Section 
206-31 of this Act. The transferred alcoholic liquor may not be 
21sold or resold in any form. An applicant for the craft 
22distiller tasting permit license must also submit with the 
23application proof satisfactory to the State Commission that the 
24applicant will provide dram shop liability insurance to the 
25maximum limits and have local authority approval.
26 A brewer warehouse permit may be issued to the holder of a 
 
 
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1class 1 brewer license or a class 2 brewer license. If the 
2holder of the permit is a class 1 brewer licensee, the brewer 
3warehouse permit shall allow the holder to store or warehouse 
4up to 930,000 gallons of tax-determined beer manufactured by 
5the holder of the permit at the premises specified on the 
6permit. If the holder of the permit is a class 2 brewer 
7licensee, the brewer warehouse permit shall allow the holder to 
8store or warehouse up to 3,720,000 gallons of tax-determined 
9beer manufactured by the holder of the permit at the premises 
10specified on the permit. Sales to non-licensees are prohibited 
11at the premises specified in the brewer warehouse permit. 
12(Source: P.A. 99-448, eff. 8-24-15; 99-642, eff. 7-28-16; 
1399-800, eff. 8-12-16; 99-902, eff. 8-26-16; 99-904, eff. 
141-1-17; 100-17, eff. 6-30-17; 100-201, eff. 8-18-17; 100-816, 
15eff. 8-13-18; 100-885, eff. 8-14-18; 100-1050, eff. 8-23-18; 
16revised 10-2-18.)




17 (235 ILCS 5/6-30) (from Ch. 43, par. 144f)


18 Sec. 6-30. Notwithstanding any other provision of this Act, 
19the
Illinois Gaming Board shall have exclusive authority to 
20establish the hours
for sale and consumption of alcoholic 
21liquor on board a riverboat during
riverboat gambling 
22excursions and in a casino conducted in accordance with the 
23Illinois Riverboat
Gambling Act.

24(Source: P.A. 87-826.)



 
 
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1 Section 35-70. The Illinois Public Aid Code is amended by 
2changing Section 10-17.15 as follows:

3 (305 ILCS 5/10-17.15)
4 Sec. 10-17.15. Certification of information to State 
5gaming licensees.
6 (a) For purposes of this Section, "State gaming licensee" 
7means, as applicable, an organization licensee or advance 
8deposit wagering licensee licensed under the Illinois Horse 
9Racing Act of 1975, an owners licensee licensed under the 
10Illinois Riverboat Gambling Act, or a licensee that operates, 
11under any law of this State, one or more facilities or gaming 
12locations at which lawful gambling is authorized and licensed 
13as provided in the Illinois Riverboat Gambling Act.
14 (b) The Department may provide, by rule, for certification 
15to any State gaming licensee of past due child support owed by 
16a responsible relative under a support order entered by a court 
17or administrative body of this or any other State on behalf of 
18a resident or non-resident receiving child support services 
19under this Article in accordance with the requirements of Title 
20IV-D, Part D, of the Social Security Act. The State gaming 
21licensee shall have the ability to withhold from winnings 
22required to be reported to the Internal Revenue Service on Form 
23W-2G, up to the full amount of winnings necessary to pay the 
24winner's past due child support. The rule shall provide for 
25notice to and an opportunity to be heard by each responsible 
 
 
10100SB0690ham002- 689 -LRB101 04451 SMS 61506 a


1relative affected and any final administrative decision 
2rendered by the Department shall be reviewed only under and in 
3accordance with the Administrative Review Law.
4 (c) For withholding of winnings, the State gaming licensee 
5shall be entitled to an administrative fee not to exceed the 
6lesser of 4% of the total amount of cash winnings paid to the 
7gambling winner or $150.
8 (d) In no event may the total amount withheld from the cash 
9payout, including the administrative fee, exceed the total cash 
10winnings claimed by the obligor. If the cash payout claimed is 
11greater than the amount sufficient to satisfy the obligor's 
12delinquent child support payments, the State gaming licensee 
13shall pay the obligor the remaining balance of the payout, less 
14the administrative fee authorized by subsection (c) of this 
15Section, at the time it is claimed.
16 (e) A State gaming licensee who in good faith complies with 
17the requirements of this Section shall not be liable to the 
18gaming winner or any other individual or entity. 

19(Source: P.A. 98-318, eff. 8-12-13.)

20 Section 35-75. The Firearm Concealed Carry Act is amended 
21by changing Section 65 as follows:

22 (430 ILCS 66/65)

23 Sec. 65. Prohibited areas. 
24 (a) A licensee under this Act shall not knowingly carry a 
 
 
10100SB0690ham002- 690 -LRB101 04451 SMS 61506 a


1firearm on or into:
2  (1) Any building, real property, and parking area under 
3 the control of a public or private elementary or secondary 
4 school.
5  (2) Any building, real property, and parking area under 
6 the control of a pre-school or child care facility, 
7 including any room or portion of a building under the 
8 control of a pre-school or child care facility. Nothing in 
9 this paragraph shall prevent the operator of a child care 
10 facility in a family home from owning or possessing a 
11 firearm in the home or license under this Act, if no child 
12 under child care at the home is present in the home or the 
13 firearm in the home is stored in a locked container when a 
14 child under child care at the home is present in the home.
15  (3) Any building, parking area, or portion of a 
16 building under the control of an officer of the executive 
17 or legislative branch of government, provided that nothing 
18 in this paragraph shall prohibit a licensee from carrying a 
19 concealed firearm onto the real property, bikeway, or trail 
20 in a park regulated by the Department of Natural Resources 
21 or any other designated public hunting area or building 
22 where firearm possession is permitted as established by the 
23 Department of Natural Resources under Section 1.8 of the 
24 Wildlife Code.
25  (4) Any building designated for matters before a 
26 circuit court, appellate court, or the Supreme Court, or 
 
 
10100SB0690ham002- 691 -LRB101 04451 SMS 61506 a


1 any building or portion of a building under the control of 
2 the Supreme Court.
3  (5) Any building or portion of a building under the 
4 control of a unit of local government.
5  (6) Any building, real property, and parking area under 
6 the control of an adult or juvenile detention or 
7 correctional institution, prison, or jail.
8  (7) Any building, real property, and parking area under 
9 the control of a public or private hospital or hospital 
10 affiliate, mental health facility, or nursing home.
11  (8) Any bus, train, or form of transportation paid for 
12 in whole or in part with public funds, and any building, 
13 real property, and parking area under the control of a 
14 public transportation facility paid for in whole or in part 
15 with public funds.
16  (9) Any building, real property, and parking area under 
17 the control of an establishment that serves alcohol on its 
18 premises, if more than 50% of the establishment's gross 
19 receipts within the prior 3 months is from the sale of 
20 alcohol. The owner of an establishment who knowingly fails 
21 to prohibit concealed firearms on its premises as provided 
22 in this paragraph or who knowingly makes a false statement 
23 or record to avoid the prohibition on concealed firearms 
24 under this paragraph is subject to the penalty under 
25 subsection (c-5) of Section 10-1 of the Liquor Control Act 
26 of 1934.
 
 
10100SB0690ham002- 692 -LRB101 04451 SMS 61506 a


1  (10) Any public gathering or special event conducted on 
2 property open to the public that requires the issuance of a 
3 permit from the unit of local government, provided this 
4 prohibition shall not apply to a licensee who must walk 
5 through a public gathering in order to access his or her 
6 residence, place of business, or vehicle.
7  (11) Any building or real property that has been issued 
8 a Special Event Retailer's license as defined in Section 
9 1-3.17.1 of the Liquor Control Act during the time 
10 designated for the sale of alcohol by the Special Event 
11 Retailer's license, or a Special use permit license as 
12 defined in subsection (q) of Section 5-1 of the Liquor 
13 Control Act during the time designated for the sale of 
14 alcohol by the Special use permit license.
15  (12) Any public playground.
16  (13) Any public park, athletic area, or athletic 
17 facility under the control of a municipality or park 
18 district, provided nothing in this Section shall prohibit a 
19 licensee from carrying a concealed firearm while on a trail 
20 or bikeway if only a portion of the trail or bikeway 
21 includes a public park.
22  (14) Any real property under the control of the Cook 
23 County Forest Preserve District.
24  (15) Any building, classroom, laboratory, medical 
25 clinic, hospital, artistic venue, athletic venue, 
26 entertainment venue, officially recognized 
 
 
10100SB0690ham002- 693 -LRB101 04451 SMS 61506 a


1 university-related organization property, whether owned or 
2 leased, and any real property, including parking areas, 
3 sidewalks, and common areas under the control of a public 
4 or private community college, college, or university.
5  (16) Any building, real property, or parking area under 
6 the control of a gaming facility licensed under the 
7 Illinois Riverboat Gambling Act or the Illinois Horse 
8 Racing Act of 1975, including an inter-track wagering 
9 location licensee.
10  (17) Any stadium, arena, or the real property or 
11 parking area under the control of a stadium, arena, or any 
12 collegiate or professional sporting event.
13  (18) Any building, real property, or parking area under 
14 the control of a public library.
15  (19) Any building, real property, or parking area under 
16 the control of an airport.
17  (20) Any building, real property, or parking area under 
18 the control of an amusement park.
19  (21) Any building, real property, or parking area under 
20 the control of a zoo or museum.
21  (22) Any street, driveway, parking area, property, 
22 building, or facility, owned, leased, controlled, or used 
23 by a nuclear energy, storage, weapons, or development site 
24 or facility regulated by the federal Nuclear Regulatory 
25 Commission. The licensee shall not under any circumstance 
26 store a firearm or ammunition in his or her vehicle or in a 
 
 
10100SB0690ham002- 694 -LRB101 04451 SMS 61506 a


1 compartment or container within a vehicle located anywhere 
2 in or on the street, driveway, parking area, property, 
3 building, or facility described in this paragraph.
4  (23) Any area where firearms are prohibited under 
5 federal law.
6 (a-5) Nothing in this Act shall prohibit a public or 
7private community college, college, or university from:
8  (1) prohibiting persons from carrying a firearm within 
9 a vehicle owned, leased, or controlled by the college or 
10 university;
11  (2) developing resolutions, regulations, or policies 
12 regarding student, employee, or visitor misconduct and 
13 discipline, including suspension and expulsion;
14  (3) developing resolutions, regulations, or policies 
15 regarding the storage or maintenance of firearms, which 
16 must include designated areas where persons can park 
17 vehicles that carry firearms; and
18  (4) permitting the carrying or use of firearms for the 
19 purpose of instruction and curriculum of officially 
20 recognized programs, including but not limited to military 
21 science and law enforcement training programs, or in any 
22 designated area used for hunting purposes or target 
23 shooting.
24 (a-10) The owner of private real property of any type may 
25prohibit the carrying of concealed firearms on the property 
26under his or her control. The owner must post a sign in 
 
 
10100SB0690ham002- 695 -LRB101 04451 SMS 61506 a


1accordance with subsection (d) of this Section indicating that 
2firearms are prohibited on the property, unless the property is 
3a private residence.
4 (b) Notwithstanding subsections (a), (a-5), and (a-10) of 
5this Section except under paragraph (22) or (23) of subsection 
6(a), any licensee prohibited from carrying a concealed firearm 
7into the parking area of a prohibited location specified in 
8subsection (a), (a-5), or (a-10) of this Section shall be 
9permitted to carry a concealed firearm on or about his or her 
10person within a vehicle into the parking area and may store a 
11firearm or ammunition concealed in a case within a locked 
12vehicle or locked container out of plain view within the 
13vehicle in the parking area. A licensee may carry a concealed 
14firearm in the immediate area surrounding his or her vehicle 
15within a prohibited parking lot area only for the limited 
16purpose of storing or retrieving a firearm within the vehicle's 
17trunk. For purposes of this subsection, "case" includes a glove 
18compartment or console that completely encloses the concealed 
19firearm or ammunition, the trunk of the vehicle, or a firearm 
20carrying box, shipping box, or other container.
21 (c) A licensee shall not be in violation of this Section 
22while he or she is traveling along a public right of way that 
23touches or crosses any of the premises under subsection (a), 
24(a-5), or (a-10) of this Section if the concealed firearm is 
25carried on his or her person in accordance with the provisions 
26of this Act or is being transported in a vehicle by the 
 
 
10100SB0690ham002- 696 -LRB101 04451 SMS 61506 a


1licensee in accordance with all other applicable provisions of 
2law.
3 (d) Signs stating that the carrying of firearms is 
4prohibited shall be clearly and conspicuously posted at the 
5entrance of a building, premises, or real property specified in 
6this Section as a prohibited area, unless the building or 
7premises is a private residence. Signs shall be of a uniform 
8design as established by the Department and shall be 4 inches 
9by 6 inches in size. The Department shall adopt rules for 
10standardized signs to be used under this subsection.

11(Source: P.A. 98-63, eff. 7-9-13; 99-29, eff. 7-10-15.)

12 Section 35-80.  The Criminal Code of 2012 is amended by 
13changing Sections 28-1, 28-1.1, 28-3,
28-5, and 28-7 as 
14follows:





15 (720 ILCS 5/28-1) (from Ch. 38, par. 28-1)



16 Sec. 28-1. Gambling. 

17 (a) A person commits gambling when he or she:

18  (1) knowingly plays a game of chance or skill for money 
19 or other thing of
value, unless excepted in subsection (b) 
20 of this Section;

21  (2) knowingly makes a wager upon the result of any 
22 game, contest, or any
political nomination, appointment or 
23 election;

24  (3) knowingly operates, keeps, owns, uses, purchases, 
 
 
10100SB0690ham002- 697 -LRB101 04451 SMS 61506 a


1 exhibits, rents, sells,
bargains for the sale or lease of, 
2 manufactures or distributes any
gambling device;

3  (4) contracts to have or give himself or herself or 
4 another the option to buy
or sell, or contracts to buy or 
5 sell, at a future time, any grain or
other commodity 
6 whatsoever, or any stock or security of any company,
where 
7 it is at the time of making such contract intended by both 
8 parties
thereto that the contract to buy or sell, or the 
9 option, whenever
exercised, or the contract resulting 
10 therefrom, shall be settled, not by
the receipt or delivery 
11 of such property, but by the payment only of
differences in 
12 prices thereof; however, the issuance, purchase, sale,

13 exercise, endorsement or guarantee, by or through a person 
14 registered
with the Secretary of State pursuant to Section 
15 8 of the Illinois
Securities Law of 1953, or by or through 
16 a person exempt from such
registration under said Section 
17 8, of a put, call, or other option to
buy or sell 
18 securities which have been registered with the Secretary of

19 State or which are exempt from such registration under 
20 Section 3 of the
Illinois Securities Law of 1953 is not 
21 gambling within the meaning of
this paragraph (4);

22  (5) knowingly owns or possesses any book, instrument or 
23 apparatus by
means of which bets or wagers have been, or 
24 are, recorded or registered,
or knowingly possesses any 
25 money which he has received in the course of
a bet or 
26 wager;

 
 
10100SB0690ham002- 698 -LRB101 04451 SMS 61506 a


1  (6) knowingly sells pools upon the result of any game 
2 or contest of skill or
chance, political nomination, 
3 appointment or election;

4  (7) knowingly sets up or promotes any lottery or sells, 
5 offers to sell or
transfers any ticket or share for any 
6 lottery;

7  (8) knowingly sets up or promotes any policy game or 
8 sells, offers to sell or
knowingly possesses or transfers 
9 any policy ticket, slip, record,
document or other similar 
10 device;

11  (9) knowingly drafts, prints or publishes any lottery 
12 ticket or share,
or any policy ticket, slip, record, 
13 document or similar device, except for
such activity 
14 related to lotteries, bingo games and raffles authorized by

15 and conducted in accordance with the laws of Illinois or 
16 any other state or
foreign government;

17  (10) knowingly advertises any lottery or policy game, 
18 except for such
activity related to lotteries, bingo games 
19 and raffles authorized by and
conducted in accordance with 
20 the laws of Illinois or any other state;

21  (11) knowingly transmits information as to wagers, 
22 betting odds, or
changes in betting odds by telephone, 
23 telegraph, radio, semaphore or
similar means; or knowingly 
24 installs or maintains equipment for the
transmission or 
25 receipt of such information; except that nothing in this

26 subdivision (11) prohibits transmission or receipt of such 
 
 
10100SB0690ham002- 699 -LRB101 04451 SMS 61506 a


1 information
for use in news reporting of sporting events or 
2 contests; or

3  (12) knowingly establishes, maintains, or operates an 
4 Internet site that
permits a person to play a game of

5 chance or skill for money or other thing of value by means 
6 of the Internet or
to make a wager upon the
result of any 
7 game, contest, political nomination, appointment, or

8 election by means of the Internet. This item (12) does not 
9 apply to activities referenced in items (6) and (6.1) of 
10 subsection (b) of this Section. 

11 (b) Participants in any of the following activities shall 
12not be
convicted of gambling:

13  (1) Agreements to compensate for loss caused by the 
14 happening of
chance including without limitation contracts 
15 of indemnity or guaranty
and life or health or accident 
16 insurance.

17  (2) Offers of prizes, award or compensation to the 
18 actual
contestants in any bona fide contest for the 
19 determination of skill,
speed, strength or endurance or to 
20 the owners of animals or vehicles
entered in such contest.

21  (3) Pari-mutuel betting as authorized by the law of 
22 this State.

23  (4) Manufacture of gambling devices, including the 
24 acquisition of
essential parts therefor and the assembly 
25 thereof, for transportation in
interstate or foreign 
26 commerce to any place outside this State when such

 
 
10100SB0690ham002- 700 -LRB101 04451 SMS 61506 a


1 transportation is not prohibited by any applicable Federal 
2 law; or the
manufacture, distribution, or possession of 
3 video gaming terminals, as
defined in the Video Gaming Act, 
4 by manufacturers, distributors, and
terminal operators 
5 licensed to do so under the Video Gaming Act.

6  (5) The game commonly known as "bingo", when conducted 
7 in accordance
with the Bingo License and Tax Act.

8  (6) Lotteries when conducted by the State of Illinois 
9 in accordance
with the Illinois Lottery Law. This exemption 
10 includes any activity conducted by the Department of 
11 Revenue to sell lottery tickets pursuant to the provisions 
12 of the Illinois Lottery Law and its rules.

13  (6.1) The purchase of lottery tickets through the 
14 Internet for a lottery conducted by the State of Illinois 
15 under the program established in Section 7.12 of the 
16 Illinois Lottery Law.

17  (7) Possession of an antique slot machine that is 
18 neither used nor
intended to be used in the operation or 
19 promotion of any unlawful
gambling activity or enterprise. 
20 For the purpose of this subparagraph
(b)(7), an antique 
21 slot machine is one manufactured 25 years ago or earlier.

22  (8) Raffles and poker runs when conducted in accordance 
23 with the Raffles and Poker Runs Act.

24  (9) Charitable games when conducted in accordance with 
25 the Charitable
Games Act.

26  (10) Pull tabs and jar games when conducted under the 
 
 
10100SB0690ham002- 701 -LRB101 04451 SMS 61506 a


1 Illinois Pull
Tabs and Jar Games Act.

2  (11) Gambling games conducted on riverboats when

3 authorized by the Illinois Riverboat Gambling Act.

4  (12) Video gaming terminal games at a licensed 
5 establishment, licensed truck stop establishment,
licensed

6 fraternal establishment, or licensed veterans 
7 establishment when
conducted in accordance with the Video 
8 Gaming Act. 
9  (13) Games of skill or chance where money or other 
10 things of value can be won but no payment or purchase is 
11 required to participate. 
12  (14) Savings promotion raffles authorized under 
13 Section 5g of the Illinois Banking Act, Section 7008 of the 
14 Savings Bank Act, Section 42.7 of the Illinois Credit Union 
15 Act, Section 5136B of the National Bank Act (12 U.S.C. 
16 25a), or Section 4 of the Home Owners' Loan Act (12 U.S.C. 
17 1463). 
18 (c) Sentence.

19 Gambling is a
Class A misdemeanor. A second or
subsequent 
20conviction under subsections (a)(3) through (a)(12),
is a Class 
214 felony.

22 (d) Circumstantial evidence.

23 In prosecutions under
this
Section circumstantial evidence 
24shall have the same validity and weight as
in any criminal 
25prosecution.

26(Source: P.A. 98-644, eff. 6-10-14; 99-149, eff. 1-1-16.)




 
 
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1 (720 ILCS 5/28-1.1)
 (from Ch. 38, par. 28-1.1)



2 Sec. 28-1.1. Syndicated gambling. 

3 (a) Declaration of Purpose. Recognizing the close 
4relationship between
professional gambling and other organized 
5crime, it is declared to be the
policy of the legislature to 
6restrain persons from engaging in the business
of gambling for 
7profit in this State. This Section shall be liberally
construed 
8and administered with a view to carrying out this policy.

9 (b) A person commits syndicated gambling when he or she 
10operates a "policy
game" or engages in the business of 
11bookmaking.

12 (c) A person "operates a policy game" when he or she 
13knowingly uses any
premises or property for the purpose of 
14receiving or knowingly does
receive from what is commonly 
15called "policy":

16  (1) money from a person other than the bettor or player 
17 whose
bets or plays are represented by the money; or

18  (2) written "policy game" records, made or used over 
19 any
period of time, from a person other than the bettor or 
20 player whose bets
or plays are represented by the written 
21 record.

22 (d) A person engages in bookmaking when he or she knowingly 
23receives or accepts more
than five bets or wagers upon the 
24result of any trials or contests of
skill, speed or power of 
25endurance or upon any lot, chance, casualty,
unknown or 
 
 
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1contingent event whatsoever, which bets or wagers shall be of

2such size that the total of the amounts of money paid or 
3promised to be
paid to the bookmaker on account thereof shall 
4exceed $2,000.
Bookmaking is the receiving or accepting of bets 
5or wagers
regardless of the form or manner in which the 
6bookmaker records them.

7 (e) Participants in any of the following activities shall 
8not be
convicted of syndicated gambling:

9  (1) Agreements to compensate for loss caused by the 
10 happening
of chance including without limitation contracts 
11 of indemnity or
guaranty and life or health or accident 
12 insurance;

13  (2) Offers of prizes, award or compensation to the 
14 actual
contestants in any bona fide contest for the 
15 determination of skill,
speed, strength or endurance or to 
16 the owners of animals or vehicles
entered in the contest;

17  (3) Pari-mutuel betting as authorized by law of this 
18 State;


19  (4) Manufacture of gambling devices, including the 
20 acquisition
of essential parts therefor and the assembly 
21 thereof, for transportation
in interstate or foreign 
22 commerce to any place outside this State when
the 
23 transportation is not prohibited by any applicable Federal 
24 law;

25  (5) Raffles and poker runs when conducted in accordance 
26 with the Raffles and Poker Runs Act;

 
 
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1  (6) Gambling games conducted on riverboats, in 
2 casinos, or at organization gaming facilities when

3 authorized by the Illinois Riverboat Gambling Act;

4  (7) Video gaming terminal games at a licensed 
5 establishment, licensed truck stop establishment,
licensed

6 fraternal establishment, or licensed veterans 
7 establishment
when conducted in accordance with the Video 
8 Gaming Act; and

9  (8) Savings promotion raffles authorized under Section 
10 5g of the Illinois Banking Act, Section 7008 of the Savings 
11 Bank Act, Section 42.7 of the Illinois Credit Union Act, 
12 Section 5136B of the National Bank Act (12 U.S.C. 25a), or 
13 Section 4 of the Home Owners' Loan Act (12 U.S.C. 1463). 
14 (f) Sentence. Syndicated gambling is a Class 3 felony.

15(Source: P.A. 98-644, eff. 6-10-14; 99-149, eff. 1-1-16.)






16 (720 ILCS 5/28-3)
 (from Ch. 38, par. 28-3)



17 Sec. 28-3. Keeping a Gambling Place. A "gambling place" is 
18any real
estate, vehicle, boat or any other property whatsoever 
19used for the
purposes of gambling other than gambling conducted 
20in the manner authorized
by the Illinois Riverboat Gambling Act 
21or the Video Gaming Act. Any person who
knowingly permits any 
22premises
or property owned or occupied by him or under his 
23control to be used as a
gambling place commits a Class A 
24misdemeanor. Each subsequent offense is a
Class 4 felony. When 
25any premises is determined by the circuit court to be
a 
 
 
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1gambling place:

2 (a) Such premises is a public nuisance and may be proceeded 
3against as such,
and

4 (b) All licenses, permits or certificates issued by the 
5State of
Illinois or any subdivision or public agency thereof 
6authorizing the
serving of food or liquor on such premises 
7shall be void; and no license,
permit or certificate so 
8cancelled shall be reissued for such premises for
a period of 
960 days thereafter; nor shall any person convicted of keeping a

10gambling place be reissued such license
for one year from his 
11conviction and, after a second conviction of keeping
a gambling 
12place, any such person shall not be reissued such license, and

13 (c) Such premises of any person who knowingly permits 
14thereon a
violation of any Section of this Article shall be 
15held liable for, and may
be sold to pay any unsatisfied 
16judgment that may be recovered and any
unsatisfied fine that 
17may be levied under any Section of this Article.

18(Source: P.A. 96-34, eff. 7-13-09.)




19 (720 ILCS 5/28-5) (from Ch. 38, par. 28-5)



20 Sec. 28-5. Seizure of gambling devices and gambling funds. 

21 (a) Every device designed for gambling which is incapable 
22of lawful use
or every device used unlawfully for gambling 
23shall be considered a
"gambling device", and shall be subject 
24to seizure, confiscation and
destruction by the Department of 
25State Police or by any municipal, or other
local authority, 
 
 
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1within whose jurisdiction the same may be found. As used
in 
2this Section, a "gambling device" includes any slot machine, 
3and
includes any machine or device constructed for the 
4reception of money or
other thing of value and so constructed 
5as to return, or to cause someone
to return, on chance to the 
6player thereof money, property or a right to
receive money or 
7property. With the exception of any device designed for

8gambling which is incapable of lawful use, no gambling device 
9shall be
forfeited or destroyed unless an individual with a 
10property interest in
said device knows of the unlawful use of 
11the device.

12 (b) Every gambling device shall be seized and forfeited to 
13the county
wherein such seizure occurs. Any money or other 
14thing of value integrally
related to acts of gambling shall be 
15seized and forfeited to the county
wherein such seizure occurs.

16 (c) If, within 60 days after any seizure pursuant to 
17subparagraph
(b) of this Section, a person having any property 
18interest in the seized
property is charged with an offense, the 
19court which renders judgment
upon such charge shall, within 30 
20days after such judgment, conduct a
forfeiture hearing to 
21determine whether such property was a gambling device
at the 
22time of seizure. Such hearing shall be commenced by a written

23petition by the State, including material allegations of fact, 
24the name
and address of every person determined by the State to 
25have any property
interest in the seized property, a 
26representation that written notice of
the date, time and place 
 
 
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1of such hearing has been mailed to every such
person by 
2certified mail at least 10 days before such date, and a
request 
3for forfeiture. Every such person may appear as a party and

4present evidence at such hearing. The quantum of proof required 
5shall
be a preponderance of the evidence, and the burden of 
6proof shall be on
the State. If the court determines that the 
7seized property was
a gambling device at the time of seizure, 
8an order of forfeiture and
disposition of the seized property 
9shall be entered: a gambling device
shall be received by the 
10State's Attorney, who shall effect its
destruction, except that 
11valuable parts thereof may be liquidated and
the resultant 
12money shall be deposited in the general fund of the county

13wherein such seizure occurred; money and other things of value 
14shall be
received by the State's Attorney and, upon 
15liquidation, shall be
deposited in the general fund of the 
16county wherein such seizure
occurred. However, in the event 
17that a defendant raises the defense
that the seized slot 
18machine is an antique slot machine described in
subparagraph 
19(b) (7) of Section 28-1 of this Code and therefore he is
exempt 
20from the charge of a gambling activity participant, the seized

21antique slot machine shall not be destroyed or otherwise 
22altered until a
final determination is made by the Court as to 
23whether it is such an
antique slot machine. Upon a final 
24determination by the Court of this
question in favor of the 
25defendant, such slot machine shall be
immediately returned to 
26the defendant. Such order of forfeiture and
disposition shall, 
 
 
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1for the purposes of appeal, be a final order and
judgment in a 
2civil proceeding.

3 (d) If a seizure pursuant to subparagraph (b) of this 
4Section is not
followed by a charge pursuant to subparagraph 
5(c) of this Section, or if
the prosecution of such charge is 
6permanently terminated or indefinitely
discontinued without 
7any judgment of conviction or acquittal (1) the
State's 
8Attorney shall commence an in rem proceeding for the forfeiture

9and destruction of a gambling device, or for the forfeiture and 
10deposit
in the general fund of the county of any seized money 
11or other things of
value, or both, in the circuit court and (2) 
12any person having any
property interest in such seized gambling 
13device, money or other thing
of value may commence separate 
14civil proceedings in the manner provided
by law.

15 (e) Any gambling device displayed for sale to a riverboat 
16gambling
operation, casino gambling operation, or organization 
17gaming facility or used to train occupational licensees of a 
18riverboat gambling
operation, casino gambling operation, or 
19organization gaming facility as authorized under the Illinois 
20Riverboat Gambling Act is exempt from
seizure under this 
21Section.

22 (f) Any gambling equipment, devices, and supplies provided 
23by a licensed
supplier in accordance with the Illinois 
24Riverboat Gambling Act which are removed
from a the riverboat, 
25casino, or organization gaming facility for repair are exempt 
26from seizure under this Section.

 
 
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1 (g) The following video gaming terminals are exempt from 
2seizure under this Section:
3  (1) Video gaming terminals for sale to a licensed 
4 distributor or operator under the Video Gaming Act.
5  (2) Video gaming terminals used to train licensed 
6 technicians or licensed terminal handlers.
7  (3) Video gaming terminals that are removed from a 
8 licensed establishment, licensed truck stop establishment,

9 licensed
fraternal establishment, or licensed veterans 
10 establishment for repair. 
11 (h) Property seized or forfeited under this Section is 
12subject to reporting under the Seizure and Forfeiture Reporting 
13Act. 
14(Source: P.A. 100-512, eff. 7-1-18.)






15 (720 ILCS 5/28-7)
 (from Ch. 38, par. 28-7)



16 Sec. 28-7. Gambling contracts void. 

17 (a) All promises, notes, bills, bonds, covenants, 
18contracts, agreements,
judgments, mortgages, or other 
19securities or conveyances made, given,
granted, drawn, or 
20entered into, or executed by any person whatsoever,
where the 
21whole or any part of the consideration thereof is for any
money 
22or thing of value, won or obtained in violation of any Section 
23of
this Article are null and void.

24 (b) Any obligation void under this Section may be set aside 
25and vacated
by any court of competent jurisdiction, upon a 
 
 
10100SB0690ham002- 710 -LRB101 04451 SMS 61506 a


1complaint filed for that
purpose, by the person so granting, 
2giving, entering into, or executing the
same, or by his 
3executors or administrators, or by any creditor, heir,
legatee, 
4purchaser or other person interested therein; or if a judgment,

5the same may be set aside on motion of any person stated above, 
6on due
notice thereof given.

7 (c) No assignment of any obligation void under this Section 
8may in any
manner affect the defense of the person giving, 
9granting, drawing, entering
into or executing such obligation, 
10or the remedies of any person interested
therein.

11 (d) This Section shall not prevent a licensed owner of a 
12riverboat
gambling operation, a casino gambling operation, or 
13an organization gaming licensee under the Illinois Gambling
Act 
14and the Illinois Horse Racing Act of 1975 from instituting a 
15cause of
action to collect any amount due and owing under an 
16extension of credit to a
riverboat gambling patron as 
17authorized under Section 11.1 of the Illinois
Riverboat 
18Gambling Act.

19(Source: P.A. 87-826.)



20 Section 35-85. The Payday Loan Reform Act is amended by 
21changing Section 3-5 as follows:

22 (815 ILCS 122/3-5)

23 Sec. 3-5. Licensure. 
24 (a) A license to make a payday loan shall state the 
 
 
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1address,
including city and state, at which
the business is to 
2be conducted and shall state fully the name of the licensee.

3The license shall be conspicuously posted in the place of 
4business of the
licensee and shall not be transferable or 
5assignable.

6 (b) An application for a license shall be in writing and in 
7a form
prescribed by the Secretary. The Secretary may not issue 
8a payday loan
license unless and until the following findings 
9are made:

10  (1) that the financial responsibility, experience, 
11 character, and general
fitness of the applicant are such as 
12 to command the confidence of the public
and to warrant the 
13 belief that the business will be operated lawfully and

14 fairly and within the provisions and purposes of this Act; 
15 and

16  (2) that the applicant has submitted such other 
17 information as the
Secretary may deem necessary.

18 (c) A license shall be issued for no longer than one year, 
19and no renewal
of a license may be provided if a licensee has 
20substantially violated this
Act and has not cured the violation 
21to the satisfaction of the Department.

22 (d) A licensee shall appoint, in writing, the Secretary as 
23attorney-in-fact
upon whom all lawful process against the 
24licensee may be served with the
same legal force and validity 
25as if served on the licensee. A copy of the
written 
26appointment, duly certified, shall be filed in the office of 
 
 
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1the
Secretary, and a copy thereof certified by the Secretary 
2shall be sufficient
evidence to subject a licensee to 
3jurisdiction in a court of law. This appointment shall remain 
4in effect while any liability remains
outstanding in this State 
5against the licensee. When summons is served upon
the Secretary 
6as attorney-in-fact for a licensee, the Secretary shall 
7immediately
notify the licensee by registered mail, enclosing 
8the summons and specifying
the hour and day of service.

9 (e) A licensee must pay an annual fee of $1,000. In 
10addition to the
license fee, the reasonable expense of any 
11examination or hearing
by the Secretary under any provisions of 
12this Act shall be borne by
the licensee. If a licensee fails to 
13renew its license by December 1,
its license
shall 
14automatically expire; however, the Secretary, in his or her 
15discretion,
may reinstate an expired license upon:

16  (1) payment of the annual fee within 30 days of the 
17 date of
expiration; and

18  (2) proof of good cause for failure to renew.

19 (f) Not more than one place of business shall be maintained 
20under the
same license, but the Secretary may issue more than 
21one license to the same
licensee upon compliance with all the 
22provisions of this Act governing
issuance of a single license. 
23The location, except those locations already in
existence as of 
24June 1, 2005, may not be within one mile of a
horse race track 
25subject to the Illinois Horse Racing Act of 1975,
within one 
26mile of a facility at which gambling is conducted under the 
 
 
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1Illinois
Riverboat Gambling Act, within one mile of the 
2location at which a
riverboat subject to the Illinois Riverboat 
3Gambling Act docks, or within one mile of
any State of Illinois 
4or United States military base or naval installation.

5 (g) No licensee shall conduct the business of making loans 
6under this
Act within any office, suite, room, or place of 
7business in which (1) any loans are offered or made under the 
8Consumer Installment Loan Act other than title secured loans as 
9defined in subsection (a) of Section 15 of the Consumer 
10Installment Loan Act and governed by Title 38, Section 110.330 
11of the Illinois Administrative Code or (2) any other
business 
12is solicited or engaged in unless the other business is 
13licensed by the Department or, in the opinion of the Secretary, 
14the
other business would not be contrary to the best interests 
15of consumers and
is authorized by the Secretary in writing.

16 (g-5) Notwithstanding subsection (g) of this Section, a 
17licensee may obtain a license under the Consumer Installment 
18Loan Act (CILA) for the exclusive purpose and use of making 
19title secured loans, as defined in subsection (a) of Section 15 
20of CILA and governed by Title 38, Section 110.300 of the 
21Illinois Administrative Code. A licensee may continue to 
22service Consumer Installment Loan Act loans that were 
23outstanding as of the effective date of this amendatory Act of 
24the 96th General Assembly. 
25 (h) The Secretary shall maintain a list of licensees that 
26shall be
available to interested consumers and lenders and the 
 
 
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1public. The Secretary
shall maintain a toll-free number whereby 
2consumers may obtain
information about licensees. The 
3Secretary shall also establish a complaint
process under which 
4an aggrieved consumer
may file a complaint against a licensee 
5or non-licensee who violates any
provision of this Act.

6(Source: P.A. 100-958, eff. 8-19-18.)

7 Section 35-90. The Travel Promotion Consumer Protection 
8Act is amended by changing Section 2 as follows:




9 (815 ILCS 420/2) (from Ch. 121 1/2, par. 1852)



10 Sec. 2. Definitions. 

11 (a) "Travel promoter" means a person, including a tour 
12operator, who sells,
provides, furnishes, contracts for, 
13arranges or advertises that he or she will
arrange wholesale or 
14retail transportation by air, land, sea or navigable
stream, 
15either separately or in conjunction with other services. 
16"Travel
promoter" does not include (1) an air carrier; (2) a 
17sea carrier; (3) an
officially appointed agent of an air 
18carrier who is a member in good standing
of the Airline 
19Reporting Corporation; (4) a travel promoter who has in
force 
20$1,000,000 or more of liability insurance coverage for 
21professional
errors and omissions and a surety bond or 
22equivalent surety in the amount of
$100,000 or more for the 
23benefit of consumers in the event of a bankruptcy on
the part 
24of the travel promoter; or (5) a riverboat subject to 
 
 
10100SB0690ham002- 715 -LRB101 04451 SMS 61506 a


1regulation under
the Illinois Riverboat Gambling Act.

2 (b) "Advertise" means to make any representation in the 
3solicitation of
passengers and includes communication with 
4other members of the same
partnership, corporation, joint 
5venture, association, organization, group or
other entity.

6 (c) "Passenger" means a person on whose behalf money or 
7other
consideration has been given or is to be given to 
8another, including
another member of the same partnership, 
9corporation, joint venture,
association, organization, group 
10or other entity, for travel.

11 (d) "Ticket or voucher" means a writing or combination of 
12writings which
is itself good and sufficient to obtain

13transportation and other services for which the passenger has 
14contracted.

15(Source: P.A. 91-357, eff. 7-29-99.)


16 (30 ILCS 105/5.490 rep.)
17 Section 35-95. The State Finance Act is amended by 
18repealing Section 5.490.

19 (230 ILCS 5/2.1 rep.)
20 (230 ILCS 5/54 rep.)
21 Section 35-100. The Illinois Horse Racing Act of 1975 is 
22amended by repealing Sections 2.1 and 54.

23
Article 99.  Severability; Effective Date


 
 
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1 Section 99-95. No acceleration or delay. Where this Act 
2makes changes in a statute that is represented in this Act by 
3text that is not yet or no longer in effect (for example, a 
4Section represented by multiple versions), the use of that text 
5does not accelerate or delay the taking effect of (i) the 
6changes made by this Act or (ii) provisions derived from any 
7other Public Act.

8 Section 99-97. Severability. The provisions of this Act are 
9severable under Section 1.31 of the Statute on Statutes.

10 Section 99-99. Effective date.  This Act takes effect upon 
11becoming law, except that the changes made to Section 2 of the 
12Use Tax Act take effect on January 1, 2020.".