Bill Text: IL SB0516 | 2019-2020 | 101st General Assembly | Chaptered

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Bill Title: Amends the Illinois Gambling Act. Requires an applicant for a casino license in the City of Chicago to make a public presentation of its proposal and to publish a summary of the proposal on the City of Chicago's or Cook County's website. Provides that if the Gaming Board does not issue certain riverboat and casino licenses within the time period specified under current law, then the Gaming Board shall reopen the license application process for those licenses that have not been issued. Makes changes to the reconciliation payments required by casinos and organization gaming licensees. Changes the privilege tax imposed on adjusted gross receipts from a casino in the City of Chicago and provides specified rates that shall be paid to the State and the City of Chicago (rather than one-third of adjusted gross receipts to the City of Chicago). Makes changes to the division of tax revenue generated from the casino in the City of Chicago. Provides that 0.5% (rather than 2%) of adjusted gross receipts generated by a casino in the City of Chicago shall be paid to Cook County for the purpose of enhancing Cook County's criminal justice system. Provides that a change in rates of the privilege tax imposed on specified casinos begins on July 1, 2020 (rather than the first day the casino conducts gambling operations). Amends the State Fair Gaming Act. Provides that the Illinois Gaming Board shall issue a licensed establishment license to the Department of Agriculture to operate video gaming at the Illinois State Fairgrounds and the DuQuoin State Fairgrounds (rather than issuing the license to a concessioner). Makes other changes. Effective immediately.

Spectrum: Partisan Bill (Democrat 8-0)

Status: (Passed) 2020-06-30 - Public Act . . . . . . . . . 101-0648 [SB0516 Detail]

Download: Illinois-2019-SB0516-Chaptered.html

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Public Act 101-0648
SB0516 Enrolled LRB101 04277 SMS 49285 b
AN ACT concerning gaming.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Gambling Act is amended by changing
Sections 7, 7.7, and 13 as follows:
(230 ILCS 10/7) (from Ch. 120, par. 2407)
Sec. 7. Owners licenses.
(a) The Board shall issue owners licenses to persons or
entities that apply for such licenses upon payment to the Board
of the non-refundable license fee as provided in subsection (e)
or (e-5) and upon a determination by the Board that the
applicant is eligible for an owners license pursuant to this
Act and the rules of the Board. From the effective date of this
amendatory Act of the 95th General Assembly until (i) 3 years
after the effective date of this amendatory Act of the 95th
General Assembly, (ii) the date any organization licensee
begins to operate a slot machine or video game of chance under
the Illinois Horse Racing Act of 1975 or this Act, (iii) the
date that payments begin under subsection (c-5) of Section 13
of this the Act, (iv) the wagering tax imposed under Section 13
of this Act is increased by law to reflect a tax rate that is at
least as stringent or more stringent than the tax rate
contained in subsection (a-3) of Section 13, or (v) when an

owners licensee holding a license issued pursuant to Section
7.1 of this Act begins conducting gaming, whichever occurs
first, as a condition of licensure and as an alternative source
of payment for those funds payable under subsection (c-5) of
Section 13 of this Act, any owners licensee that holds or
receives its owners license on or after the effective date of
this amendatory Act of the 94th General Assembly, other than an
owners licensee operating a riverboat with adjusted gross
receipts in calendar year 2004 of less than $200,000,000, must
pay into the Horse Racing Equity Trust Fund, in addition to any
other payments required under this Act, an amount equal to 3%
of the adjusted gross receipts received by the owners licensee.
The payments required under this Section shall be made by the
owners licensee to the State Treasurer no later than 3:00
o'clock p.m. of the day after the day when the adjusted gross
receipts were received by the owners licensee. A person or
entity is ineligible to receive an owners license if:
(1) the person has been convicted of a felony under the
laws of this State, any other state, or the United States;
(2) the person has been convicted of any violation of
Article 28 of the Criminal Code of 1961 or the Criminal
Code of 2012, or substantially similar laws of any other
jurisdiction;
(3) the person has submitted an application for a
license under this Act which contains false information;
(4) the person is a member of the Board;

(5) a person defined in (1), (2), (3), or (4) is an
officer, director, or managerial employee of the entity;
(6) the entity employs a person defined in (1), (2),
(3), or (4) who participates in the management or operation
of gambling operations authorized under this Act;
(7) (blank); or
(8) a license of the person or entity issued under this
Act, or a license to own or operate gambling facilities in
any other jurisdiction, has been revoked.
The Board is expressly prohibited from making changes to
the requirement that licensees make payment into the Horse
Racing Equity Trust Fund without the express authority of the
Illinois General Assembly and making any other rule to
implement or interpret this amendatory Act of the 95th General
Assembly. For the purposes of this paragraph, "rules" is given
the meaning given to that term in Section 1-70 of the Illinois
Administrative Procedure Act.
(b) In determining whether to grant an owners license to an
applicant, the Board shall consider:
(1) the character, reputation, experience, and
financial integrity of the applicants and of any other or
separate person that either:
(A) controls, directly or indirectly, such
applicant, or
(B) is controlled, directly or indirectly, by such
applicant or by a person which controls, directly or

indirectly, such applicant;
(2) the facilities or proposed facilities for the
conduct of gambling;
(3) the highest prospective total revenue to be derived
by the State from the conduct of gambling;
(4) the extent to which the ownership of the applicant
reflects the diversity of the State by including minority
persons, women, and persons with a disability and the good
faith affirmative action plan of each applicant to recruit,
train and upgrade minority persons, women, and persons with
a disability in all employment classifications; the Board
shall further consider granting an owners license and
giving preference to an applicant under this Section to
applicants in which minority persons and women hold
ownership interest of at least 16% and 4%, respectively.
(4.5) the extent to which the ownership of the
applicant includes veterans of service in the armed forces
of the United States, and the good faith affirmative action
plan of each applicant to recruit, train, and upgrade
veterans of service in the armed forces of the United
States in all employment classifications;
(5) the financial ability of the applicant to purchase
and maintain adequate liability and casualty insurance;
(6) whether the applicant has adequate capitalization
to provide and maintain, for the duration of a license, a
riverboat or casino;

(7) the extent to which the applicant exceeds or meets
other standards for the issuance of an owners license which
the Board may adopt by rule;
(8) the amount of the applicant's license bid;
(9) the extent to which the applicant or the proposed
host municipality plans to enter into revenue sharing
agreements with communities other than the host
municipality; and
(10) the extent to which the ownership of an applicant
includes the most qualified number of minority persons,
women, and persons with a disability.
(c) Each owners license shall specify the place where the
casino shall operate or the riverboat shall operate and dock.
(d) Each applicant shall submit with his or her
application, on forms provided by the Board, 2 sets of his or
her fingerprints.
(e) In addition to any licenses authorized under subsection
(e-5) of this Section, the Board may issue up to 10 licenses
authorizing the holders of such licenses to own riverboats. In
the application for an owners license, the applicant shall
state the dock at which the riverboat is based and the water on
which the riverboat will be located. The Board shall issue 5
licenses to become effective not earlier than January 1, 1991.
Three of such licenses shall authorize riverboat gambling on
the Mississippi River, or, with approval by the municipality in
which the riverboat was docked on August 7, 2003 and with Board

approval, be authorized to relocate to a new location, in a
municipality that (1) borders on the Mississippi River or is
within 5 miles of the city limits of a municipality that
borders on the Mississippi River and (2), on August 7, 2003,
had a riverboat conducting riverboat gambling operations
pursuant to a license issued under this Act; one of which shall
authorize riverboat gambling from a home dock in the city of
East St. Louis; and one of which shall authorize riverboat
gambling from a home dock in the City of Alton. One other
license shall authorize riverboat gambling on the Illinois
River in the City of East Peoria or, with Board approval, shall
authorize land-based gambling operations anywhere within the
corporate limits of the City of Peoria. The Board shall issue
one additional license to become effective not earlier than
March 1, 1992, which shall authorize riverboat gambling on the
Des Plaines River in Will County. The Board may issue 4
additional licenses to become effective not earlier than March
1, 1992. In determining the water upon which riverboats will
operate, the Board shall consider the economic benefit which
riverboat gambling confers on the State, and shall seek to
assure that all regions of the State share in the economic
benefits of riverboat gambling.
In granting all licenses, the Board may give favorable
consideration to economically depressed areas of the State, to
applicants presenting plans which provide for significant
economic development over a large geographic area, and to

applicants who currently operate non-gambling riverboats in
Illinois. The Board shall review all applications for owners
licenses, and shall inform each applicant of the Board's
decision. The Board may grant an owners license to an applicant
that has not submitted the highest license bid, but if it does
not select the highest bidder, the Board shall issue a written
decision explaining why another applicant was selected and
identifying the factors set forth in this Section that favored
the winning bidder. The fee for issuance or renewal of a
license pursuant to this subsection (e) shall be $250,000.
(e-5) In addition to licenses authorized under subsection
(e) of this Section:
(1) the Board may issue one owners license authorizing
the conduct of casino gambling in the City of Chicago;
(2) the Board may issue one owners license authorizing
the conduct of riverboat gambling in the City of Danville;
(3) the Board may issue one owners license authorizing
the conduct of riverboat gambling located in the City of
Waukegan;
(4) the Board may issue one owners license authorizing
the conduct of riverboat gambling in the City of Rockford;
(5) the Board may issue one owners license authorizing
the conduct of riverboat gambling in a municipality that is
wholly or partially located in one of the following
townships of Cook County: Bloom, Bremen, Calumet, Rich,
Thornton, or Worth Township; and

(6) the Board may issue one owners license authorizing
the conduct of riverboat gambling in the unincorporated
area of Williamson County adjacent to the Big Muddy River.
Except for the license authorized under paragraph (1), each
application for a license pursuant to this subsection (e-5)
shall be submitted to the Board no later than 120 days after
June 28, 2019 (the effective date of Public Act 101-31) this
amendatory Act of the 101st General Assembly. All applications
for a license under this subsection (e-5) shall include the
nonrefundable application fee and the nonrefundable background
investigation fee as provided in subsection (d) of Section 6 of
this Act. In the event that an applicant submits an application
for a license pursuant to this subsection (e-5) prior to June
28, 2019 (the effective date of Public Act 101-31) this
amendatory Act of the 101st General Assembly, such applicant
shall submit the nonrefundable application fee and background
investigation fee as provided in subsection (d) of Section 6 of
this Act no later than 6 months after June 28, 2019 (the
effective date of Public Act 101-31) this amendatory Act of the
101st General Assembly.
The Board shall consider issuing a license pursuant to
paragraphs (1) through (6) of this subsection only after the
corporate authority of the municipality or the county board of
the county in which the riverboat or casino shall be located
has certified to the Board the following:
(i) that the applicant has negotiated with the

corporate authority or county board in good faith;
(ii) that the applicant and the corporate authority or
county board have mutually agreed on the permanent location
of the riverboat or casino;
(iii) that the applicant and the corporate authority or
county board have mutually agreed on the temporary location
of the riverboat or casino;
(iv) that the applicant and the corporate authority or
the county board have mutually agreed on the percentage of
revenues that will be shared with the municipality or
county, if any;
(v) that the applicant and the corporate authority or
county board have mutually agreed on any zoning, licensing,
public health, or other issues that are within the
jurisdiction of the municipality or county; and
(vi) that the corporate authority or county board has
passed a resolution or ordinance in support of the
riverboat or casino in the municipality or county; .
(vii) the applicant for a license under paragraph (1)
has made a public presentation concerning its casino
proposal; and
(viii) the applicant for a license under paragraph (1)
has prepared a summary of its casino proposal and such
summary has been posted on a public website of the
municipality or the county.
At least 7 days before the corporate authority of a

municipality or county board of the county submits a
certification to the Board concerning items (i) through (viii)
(vi) of this subsection, it shall hold a public hearing to
discuss items (i) through (viii) (vi), as well as any other
details concerning the proposed riverboat or casino in the
municipality or county. The corporate authority or county board
must subsequently memorialize the details concerning the
proposed riverboat or casino in a resolution that must be
adopted by a majority of the corporate authority or county
board before any certification is sent to the Board. The Board
shall not alter, amend, change, or otherwise interfere with any
agreement between the applicant and the corporate authority of
the municipality or county board of the county regarding the
location of any temporary or permanent facility.
In addition, within 10 days after June 28, 2019 (the
effective date of Public Act 101-31) this amendatory Act of the
101st General Assembly, the Board, with consent and at the
expense of the City of Chicago, shall select and retain the
services of a nationally recognized casino gaming feasibility
consultant. Within 45 days after June 28, 2019 (the effective
date of Public Act 101-31) this amendatory Act of the 101st
General Assembly, the consultant shall prepare and deliver to
the Board a study concerning the feasibility of, and the
ability to finance, a casino in the City of Chicago. The
feasibility study shall be delivered to the Mayor of the City
of Chicago, the Governor, the President of the Senate, and the

Speaker of the House of Representatives. Ninety days after
receipt of the feasibility study, the Board shall make a
determination, based on the results of the feasibility study,
whether to recommend to the General Assembly that the terms of
the license under paragraph (1) of this subsection (e-5) should
be modified. The Board may begin accepting applications for the
owners license under paragraph (1) of this subsection (e-5)
upon the determination to issue such an owners license.
In addition, prior to the Board issuing the owners license
authorized under paragraph (4) of subsection (e-5), an impact
study shall be completed to determine what location in the city
will provide the greater impact to the region, including the
creation of jobs and the generation of tax revenue.
(e-10) The licenses authorized under subsection (e-5) of
this Section shall be issued within 12 months after the date
the license application is submitted. If the Board does not
issue the licenses within that time period, then the Board
shall give a written explanation to the applicant as to why it
has not reached a determination and when it reasonably expects
to make a determination. The fee for the issuance or renewal of
a license issued pursuant to this subsection (e-10) shall be
$250,000. Additionally, a licensee located outside of Cook
County shall pay a minimum initial fee of $17,500 per gaming
position, and a licensee located in Cook County shall pay a
minimum initial fee of $30,000 per gaming position. The initial
fees payable under this subsection (e-10) shall be deposited

into the Rebuild Illinois Projects Fund. If at any point after
June 1, 2020 there are no pending applications for a license
under subsection (e-5) and not all licenses authorized under
subsection (e-5) have been issued, then the Board shall reopen
the license application process for those licenses authorized
under subsection (e-5) that have not been issued. The Board
shall follow the licensing process provided in subsection (e-5)
with all time frames tied to the last date of a final order
issued by the Board under subsection (e-5) rather than the
effective date of the amendatory Act.
(e-15) Each licensee of a license authorized under
subsection (e-5) of this Section shall make a reconciliation
payment 3 years after the date the licensee begins operating in
an amount equal to 75% of the adjusted gross receipts for the
most lucrative 12-month period of operations, minus an amount
equal to the initial payment per gaming position paid by the
specific licensee. Each licensee shall pay a $15,000,000
reconciliation fee upon issuance of an owners license. If this
calculation results in a negative amount, then the licensee is
not entitled to any reimbursement of fees previously paid. This
reconciliation payment may be made in installments over a
period of no more than 6 2 years, subject to Board approval.
Any installment payments shall include an annual market
interest rate as determined by the Board.
All payments by licensees under this subsection (e-15)
shall be deposited into the Rebuild Illinois Projects Fund.

(e-20) In addition to any other revocation powers granted
to the Board under this Act, the Board may revoke the owners
license of a licensee which fails to begin conducting gambling
within 15 months of receipt of the Board's approval of the
application if the Board determines that license revocation is
in the best interests of the State.
(f) The first 10 owners licenses issued under this Act
shall permit the holder to own up to 2 riverboats and equipment
thereon for a period of 3 years after the effective date of the
license. Holders of the first 10 owners licenses must pay the
annual license fee for each of the 3 years during which they
are authorized to own riverboats.
(g) Upon the termination, expiration, or revocation of each
of the first 10 licenses, which shall be issued for a 3-year 3
year period, all licenses are renewable annually upon payment
of the fee and a determination by the Board that the licensee
continues to meet all of the requirements of this Act and the
Board's rules. However, for licenses renewed on or after May 1,
1998, renewal shall be for a period of 4 years, unless the
Board sets a shorter period.
(h) An owners license, except for an owners license issued
under subsection (e-5) of this Section, shall entitle the
licensee to own up to 2 riverboats.
An owners licensee of a casino or riverboat that is located
in the City of Chicago pursuant to paragraph (1) of subsection
(e-5) of this Section shall limit the number of gaming

positions to 4,000 for such owner. An owners licensee
authorized under subsection (e) or paragraph (2), (3), (4), or
(5) of subsection (e-5) of this Section shall limit the number
of gaming positions to 2,000 for any such owners license. An
owners licensee authorized under paragraph (6) of subsection
(e-5) of this Section shall limit the number of gaming
positions to 1,200 for such owner. The initial fee for each
gaming position obtained on or after June 28, 2019 (the
effective date of Public Act 101-31) this amendatory Act of the
101st General Assembly shall be a minimum of $17,500 for
licensees not located in Cook County and a minimum of $30,000
for licensees located in Cook County, in addition to the
reconciliation payment, as set forth in subsection (e-15) of
this Section. The fees under this subsection (h) shall be
deposited into the Rebuild Illinois Projects Fund. The fees
under this subsection (h) that are paid by an owners licensee
authorized under subsection (e) shall be paid by July 1, 2021
2020.
Each owners licensee under subsection (e) of this Section
shall reserve its gaming positions within 30 days after June
28, 2019 (the effective date of Public Act 101-31) this
amendatory Act of the 101st General Assembly. The Board may
grant an extension to this 30-day period, provided that the
owners licensee submits a written request and explanation as to
why it is unable to reserve its positions within the 30-day
period.

Each owners licensee under subsection (e-5) of this Section
shall reserve its gaming positions within 30 days after
issuance of its owners license. The Board may grant an
extension to this 30-day period, provided that the owners
licensee submits a written request and explanation as to why it
is unable to reserve its positions within the 30-day period.
A licensee may operate both of its riverboats concurrently,
provided that the total number of gaming positions on both
riverboats does not exceed the limit established pursuant to
this subsection. Riverboats licensed to operate on the
Mississippi River and the Illinois River south of Marshall
County shall have an authorized capacity of at least 500
persons. Any other riverboat licensed under this Act shall have
an authorized capacity of at least 400 persons.
(h-5) An owners licensee who conducted gambling operations
prior to January 1, 2012 and obtains positions pursuant to
Public Act 101-31 this amendatory Act of the 101st General
Assembly shall make a reconciliation payment 3 years after any
additional gaming positions begin operating in an amount equal
to 75% of the owners licensee's average gross receipts for the
most lucrative 12-month period of operations minus an amount
equal to the initial fee that the owners licensee paid per
additional gaming position. For purposes of this subsection
(h-5), "average gross receipts" means (i) the increase in
adjusted gross receipts for the most lucrative 12-month period
of operations over the adjusted gross receipts for 2019,

multiplied by (ii) the percentage derived by dividing the
number of additional gaming positions that an owners licensee
had obtained by the total number of gaming positions operated
by the owners licensee. If this calculation results in a
negative amount, then the owners licensee is not entitled to
any reimbursement of fees previously paid. This reconciliation
payment may be made in installments over a period of no more
than 6 2 years, subject to Board approval. Any installment
payments shall include an annual market interest rate as
determined by the Board. These reconciliation payments shall be
deposited into the Rebuild Illinois Projects Fund.
(i) A licensed owner is authorized to apply to the Board
for and, if approved therefor, to receive all licenses from the
Board necessary for the operation of a riverboat or casino,
including a liquor license, a license to prepare and serve food
for human consumption, and other necessary licenses. All use,
occupation, and excise taxes which apply to the sale of food
and beverages in this State and all taxes imposed on the sale
or use of tangible personal property apply to such sales aboard
the riverboat or in the casino.
(j) The Board may issue or re-issue a license authorizing a
riverboat to dock in a municipality or approve a relocation
under Section 11.2 only if, prior to the issuance or
re-issuance of the license or approval, the governing body of
the municipality in which the riverboat will dock has by a
majority vote approved the docking of riverboats in the

municipality. The Board may issue or re-issue a license
authorizing a riverboat to dock in areas of a county outside
any municipality or approve a relocation under Section 11.2
only if, prior to the issuance or re-issuance of the license or
approval, the governing body of the county has by a majority
vote approved of the docking of riverboats within such areas.
(k) An owners licensee may conduct land-based gambling
operations upon approval by the Board and payment of a fee of
$250,000, which shall be deposited into the State Gaming Fund.
(l) An owners licensee may conduct gaming at a temporary
facility pending the construction of a permanent facility or
the remodeling or relocation of an existing facility to
accommodate gaming participants for up to 24 months after the
temporary facility begins to conduct gaming. Upon request by an
owners licensee and upon a showing of good cause by the owners
licensee, the Board shall extend the period during which the
licensee may conduct gaming at a temporary facility by up to 12
months. The Board shall make rules concerning the conduct of
gaming from temporary facilities.
(Source: P.A. 100-391, eff. 8-25-17; 100-1152, eff. 12-14-18;
101-31, eff. 6-28-19; revised 9-20-19.)
(230 ILCS 10/7.7)
Sec. 7.7. Organization gaming licenses.
(a) The Illinois Gaming Board shall award one organization
gaming license to each person or entity having operating

control of a racetrack that applies under Section 56 of the
Illinois Horse Racing Act of 1975, subject to the application
and eligibility requirements of this Section. Within 60 days
after the effective date of this amendatory Act of the 101st
General Assembly, a person or entity having operating control
of a racetrack may submit an application for an organization
gaming license. The application shall be made on such forms as
provided by the Board and shall contain such information as the
Board prescribes, including, but not limited to, the identity
of any racetrack at which gaming will be conducted pursuant to
an organization gaming license, detailed information regarding
the ownership and management of the applicant, and detailed
personal information regarding the applicant. The application
shall specify the number of gaming positions the applicant
intends to use and the place where the organization gaming
facility will operate. A person who knowingly makes a false
statement on an application is guilty of a Class A misdemeanor.
Each applicant shall disclose the identity of every person
or entity having a direct or indirect pecuniary interest
greater than 1% in any racetrack with respect to which the
license is sought. If the disclosed entity is a corporation,
the applicant shall disclose the names and addresses of all
officers, stockholders, and directors. If the disclosed entity
is a limited liability company, the applicant shall disclose
the names and addresses of all members and managers. If the
disclosed entity is a partnership, the applicant shall disclose

the names and addresses of all partners, both general and
limited. If the disclosed entity is a trust, the applicant
shall disclose the names and addresses of all beneficiaries.
An application shall be filed and considered in accordance
with the rules of the Board. Each application for an
organization gaming license shall include a nonrefundable
application fee of $250,000. In addition, a nonrefundable fee
of $50,000 shall be paid at the time of filing to defray the
costs associated with background investigations conducted by
the Board. If the costs of the background investigation exceed
$50,000, the applicant shall pay the additional amount to the
Board within 7 days after a request by the Board. If the costs
of the investigation are less than $50,000, the applicant shall
receive a refund of the remaining amount. All information,
records, interviews, reports, statements, memoranda, or other
data supplied to or used by the Board in the course of this
review or investigation of an applicant for an organization
gaming license under this Act shall be privileged and strictly
confidential and shall be used only for the purpose of
evaluating an applicant for an organization gaming license or a
renewal. Such information, records, interviews, reports,
statements, memoranda, or other data shall not be admissible as
evidence nor discoverable in any action of any kind in any
court or before any tribunal, board, agency or person, except
for any action deemed necessary by the Board. The application
fee shall be deposited into the State Gaming Fund.

Any applicant or key person, including the applicant's
owners, officers, directors (if a corporation), managers and
members (if a limited liability company), and partners (if a
partnership), for an organization gaming license shall have his
or her fingerprints submitted to the Department of State Police
in an electronic format that complies with the form and manner
for requesting and furnishing criminal history record
information as prescribed by the Department of State Police.
These fingerprints shall be checked against the Department of
State Police and Federal Bureau of Investigation criminal
history record databases now and hereafter filed, including,
but not limited to, civil, criminal, and latent fingerprint
databases. The Department of State Police shall charge
applicants a fee for conducting the criminal history records
check, which shall be deposited into the State Police Services
Fund and shall not exceed the actual cost of the records check.
The Department of State Police shall furnish, pursuant to
positive identification, records of Illinois criminal history
to the Department.
(b) The Board shall determine within 120 days after
receiving an application for an organization gaming license
whether to grant an organization gaming license to the
applicant. If the Board does not make a determination within
that time period, then the Board shall give a written
explanation to the applicant as to why it has not reached a
determination and when it reasonably expects to make a

determination.
The organization gaming licensee shall purchase up to the
amount of gaming positions authorized under this Act within 120
days after receiving its organization gaming license. If an
organization gaming licensee is prepared to purchase the gaming
positions, but is temporarily prohibited from doing so by order
of a court of competent jurisdiction or the Board, then the
120-day period is tolled until a resolution is reached.
An organization gaming license shall authorize its holder
to conduct gaming under this Act at its racetracks on the same
days of the year and hours of the day that owners licenses are
allowed to operate under approval of the Board.
An organization gaming license and any renewal of an
organization gaming license shall authorize gaming pursuant to
this Section for a period of 4 years. The fee for the issuance
or renewal of an organization gaming license shall be $250,000.
All payments by licensees under this subsection (b) shall
be deposited into the Rebuild Illinois Projects Fund.
(c) To be eligible to conduct gaming under this Section, a
person or entity having operating control of a racetrack must
(i) obtain an organization gaming license, (ii) hold an
organization license under the Illinois Horse Racing Act of
1975, (iii) hold an inter-track wagering license, (iv) pay an
initial fee of $30,000 per gaming position from organization
gaming licensees where gaming is conducted in Cook County and,
except as provided in subsection (c-5), $17,500 for

organization gaming licensees where gaming is conducted
outside of Cook County before beginning to conduct gaming plus
make the reconciliation payment required under subsection (k),
(v) conduct live racing in accordance with subsections (e-1),
(e-2), and (e-3) of Section 20 of the Illinois Horse Racing Act
of 1975, (vi) meet the requirements of subsection (a) of
Section 56 of the Illinois Horse Racing Act of 1975, (vii) for
organization licensees conducting standardbred race meetings,
keep backstretch barns and dormitories open and operational
year-round unless a lesser schedule is mutually agreed to by
the organization licensee and the horsemen association racing
at that organization licensee's race meeting, (viii) for
organization licensees conducting thoroughbred race meetings,
the organization licensee must maintain accident medical
expense liability insurance coverage of $1,000,000 for
jockeys, and (ix) meet all other requirements of this Act that
apply to owners licensees.
An organization gaming licensee may enter into a joint
venture with a licensed owner to own, manage, conduct, or
otherwise operate the organization gaming licensee's
organization gaming facilities, unless the organization gaming
licensee has a parent company or other affiliated company that
is, directly or indirectly, wholly owned by a parent company
that is also licensed to conduct organization gaming, casino
gaming, or their equivalent in another state.
All payments by licensees under this subsection (c) shall

be deposited into the Rebuild Illinois Projects Fund.
(c-5) A person or entity having operating control of a
racetrack located in Madison County shall only pay the initial
fees specified in subsection (c) for 540 of the gaming
positions authorized under the license.
(d) A person or entity is ineligible to receive an
organization gaming license if:
(1) the person or entity has been convicted of a felony
under the laws of this State, any other state, or the
United States, including a conviction under the Racketeer
Influenced and Corrupt Organizations Act;
(2) the person or entity has been convicted of any
violation of Article 28 of the Criminal Code of 2012, or
substantially similar laws of any other jurisdiction;
(3) the person or entity has submitted an application
for a license under this Act that contains false
information;
(4) the person is a member of the Board;
(5) a person defined in (1), (2), (3), or (4) of this
subsection (d) is an officer, director, or managerial
employee of the entity;
(6) the person or entity employs a person defined in
(1), (2), (3), or (4) of this subsection (d) who
participates in the management or operation of gambling
operations authorized under this Act; or
(7) a license of the person or entity issued under this

Act or a license to own or operate gambling facilities in
any other jurisdiction has been revoked.
(e) The Board may approve gaming positions pursuant to an
organization gaming license statewide as provided in this
Section. The authority to operate gaming positions under this
Section shall be allocated as follows: up to 1,200 gaming
positions for any organization gaming licensee in Cook County
and up to 900 gaming positions for any organization gaming
licensee outside of Cook County.
(f) Each applicant for an organization gaming license shall
specify in its application for licensure the number of gaming
positions it will operate, up to the applicable limitation set
forth in subsection (e) of this Section. Any unreserved gaming
positions that are not specified shall be forfeited and
retained by the Board. For the purposes of this subsection (f),
an organization gaming licensee that did not conduct live
racing in 2010 and is located within 3 miles of the Mississippi
River may reserve up to 900 positions and shall not be
penalized under this Section for not operating those positions
until it meets the requirements of subsection (e) of this
Section, but such licensee shall not request unreserved gaming
positions under this subsection (f) until its 900 positions are
all operational.
Thereafter, the Board shall publish the number of
unreserved gaming positions and shall accept requests for
additional positions from any organization gaming licensee

that initially reserved all of the positions that were offered.
The Board shall allocate expeditiously the unreserved gaming
positions to requesting organization gaming licensees in a
manner that maximizes revenue to the State. The Board may
allocate any such unused gaming positions pursuant to an open
and competitive bidding process, as provided under Section 7.5
of this Act. This process shall continue until all unreserved
gaming positions have been purchased. All positions obtained
pursuant to this process and all positions the organization
gaming licensee specified it would operate in its application
must be in operation within 18 months after they were obtained
or the organization gaming licensee forfeits the right to
operate those positions, but is not entitled to a refund of any
fees paid. The Board may, after holding a public hearing, grant
extensions so long as the organization gaming licensee is
working in good faith to make the positions operational. The
extension may be for a period of 6 months. If, after the period
of the extension, the organization gaming licensee has not made
the positions operational, then another public hearing must be
held by the Board before it may grant another extension.
Unreserved gaming positions retained from and allocated to
organization gaming licensees by the Board pursuant to this
subsection (f) shall not be allocated to owners licensees under
this Act.
For the purpose of this subsection (f), the unreserved
gaming positions for each organization gaming licensee shall be

the applicable limitation set forth in subsection (e) of this
Section, less the number of reserved gaming positions by such
organization gaming licensee, and the total unreserved gaming
positions shall be the aggregate of the unreserved gaming
positions for all organization gaming licensees.
(g) An organization gaming licensee is authorized to
conduct the following at a racetrack:
(1) slot machine gambling;
(2) video game of chance gambling;
(3) gambling with electronic gambling games as defined
in this Act or defined by the Illinois Gaming Board; and
(4) table games.
(h) Subject to the approval of the Illinois Gaming Board,
an organization gaming licensee may make modification or
additions to any existing buildings and structures to comply
with the requirements of this Act. The Illinois Gaming Board
shall make its decision after consulting with the Illinois
Racing Board. In no case, however, shall the Illinois Gaming
Board approve any modification or addition that alters the
grounds of the organization licensee such that the act of live
racing is an ancillary activity to gaming authorized under this
Section. Gaming authorized under this Section may take place in
existing structures where inter-track wagering is conducted at
the racetrack or a facility within 300 yards of the racetrack
in accordance with the provisions of this Act and the Illinois
Horse Racing Act of 1975.

(i) An organization gaming licensee may conduct gaming at a
temporary facility pending the construction of a permanent
facility or the remodeling or relocation of an existing
facility to accommodate gaming participants for up to 24 months
after the temporary facility begins to conduct gaming
authorized under this Section. Upon request by an organization
gaming licensee and upon a showing of good cause by the
organization gaming licensee, the Board shall extend the period
during which the licensee may conduct gaming authorized under
this Section at a temporary facility by up to 12 months. The
Board shall make rules concerning the conduct of gaming
authorized under this Section from temporary facilities.
The gaming authorized under this Section may take place in
existing structures where inter-track wagering is conducted at
the racetrack or a facility within 300 yards of the racetrack
in accordance with the provisions of this Act and the Illinois
Horse Racing Act of 1975.
(i-5) Under no circumstances shall an organization gaming
licensee conduct gaming at any State or county fair.
(j) The Illinois Gaming Board must adopt emergency rules in
accordance with Section 5-45 of the Illinois Administrative
Procedure Act as necessary to ensure compliance with the
provisions of this amendatory Act of the 101st General Assembly
concerning the conduct of gaming by an organization gaming
licensee. The adoption of emergency rules authorized by this
subsection (j) shall be deemed to be necessary for the public

interest, safety, and welfare.
(k) Each organization gaming licensee who obtains gaming
positions must make a reconciliation payment 3 years after the
date the organization gaming licensee begins operating the
positions in an amount equal to 75% of the difference between
its adjusted gross receipts from gaming authorized under this
Section and amounts paid to its purse accounts pursuant to item
(1) of subsection (b) of Section 56 of the Illinois Horse
Racing Act of 1975 for the 12-month period for which such
difference was the largest, minus an amount equal to the
initial per position fee paid by the organization gaming
licensee. If this calculation results in a negative amount,
then the organization gaming licensee is not entitled to any
reimbursement of fees previously paid. This reconciliation
payment may be made in installments over a period of no more
than 6 2 years, subject to Board approval. Any installment
payments shall include an annual market interest rate as
determined by the Board.
All payments by licensees under this subsection (k) shall
be deposited into the Rebuild Illinois Projects Fund.
(l) As soon as practical after a request is made by the
Illinois Gaming Board, to minimize duplicate submissions by the
applicant, the Illinois Racing Board must provide information
on an applicant for an organization gaming license to the
Illinois Gaming Board.
(Source: P.A. 101-31, eff. 6-28-19; 101-597, eff. 12-6-19.)

(230 ILCS 10/13) (from Ch. 120, par. 2413)
Sec. 13. Wagering tax; rate; distribution.
(a) Until January 1, 1998, a tax is imposed on the adjusted
gross receipts received from gambling games authorized under
this Act at the rate of 20%.
(a-1) From January 1, 1998 until July 1, 2002, a privilege
tax is imposed on persons engaged in the business of conducting
riverboat gambling operations, based on the adjusted gross
receipts received by a licensed owner from gambling games
authorized under this Act at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
20% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
25% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
30% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
35% of annual adjusted gross receipts in excess of
$100,000,000.
(a-2) From July 1, 2002 until July 1, 2003, a privilege tax
is imposed on persons engaged in the business of conducting
riverboat gambling operations, other than licensed managers
conducting riverboat gambling operations on behalf of the
State, based on the adjusted gross receipts received by a

licensed owner from gambling games authorized under this Act at
the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
(a-3) Beginning July 1, 2003, a privilege tax is imposed on
persons engaged in the business of conducting riverboat
gambling operations, other than licensed managers conducting
riverboat gambling operations on behalf of the State, based on
the adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
27.5% of annual adjusted gross receipts in excess of

$25,000,000 but not exceeding $37,500,000;
32.5% of annual adjusted gross receipts in excess of
$37,500,000 but not exceeding $50,000,000;
37.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
45% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
50% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $250,000,000;
70% of annual adjusted gross receipts in excess of
$250,000,000.
An amount equal to the amount of wagering taxes collected
under this subsection (a-3) that are in addition to the amount
of wagering taxes that would have been collected if the
wagering tax rates under subsection (a-2) were in effect shall
be paid into the Common School Fund.
The privilege tax imposed under this subsection (a-3) shall
no longer be imposed beginning on the earlier of (i) July 1,
2005; (ii) the first date after June 20, 2003 that riverboat
gambling operations are conducted pursuant to a dormant
license; or (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses initially
authorized under this Act. For the purposes of this subsection
(a-3), the term "dormant license" means an owners license that
is authorized by this Act under which no riverboat gambling

operations are being conducted on June 20, 2003.
(a-4) Beginning on the first day on which the tax imposed
under subsection (a-3) is no longer imposed and ending upon the
imposition of the privilege tax under subsection (a-5) of this
Section, a privilege tax is imposed on persons engaged in the
business of conducting gambling operations, other than
licensed managers conducting riverboat gambling operations on
behalf of the State, based on the adjusted gross receipts
received by a licensed owner from gambling games authorized
under this Act at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;
45% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $200,000,000;
50% of annual adjusted gross receipts in excess of
$200,000,000.
For the imposition of the privilege tax in this subsection
(a-4), amounts paid pursuant to item (1) of subsection (b) of

Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(a-5)(1) Beginning on July 1, 2020 the first day that an
owners licensee under paragraph (1), (2), (3), (4), (5), or (6)
of subsection (e-5) of Section 7 conducts gambling operations,
either in a temporary facility or a permanent facility, a
privilege tax is imposed on persons engaged in the business of
conducting gambling operations, other than the owners licensee
under paragraph (1) of subsection (e-5) of Section 7 and
licensed managers conducting riverboat gambling operations on
behalf of the State, based on the adjusted gross receipts
received by such licensee from the gambling games authorized
under this Act. The privilege tax for all gambling games other
than table games, including, but not limited to, slot machines,
video game of chance gambling, and electronic gambling games
shall be at the following rates:
15% of annual adjusted gross receipts up to and
including $25,000,000;
22.5% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000;
27.5% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000;
32.5% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000;
37.5% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000;

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

shall be at the following rates:
12% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 10.5% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
16% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the State and
14% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $50,000,000 to the City of
Chicago;
20.1% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the State and
17.4% of annual adjusted gross receipts in excess of
$50,000,000 but not exceeding $75,000,000 to the City of
Chicago;
21.4% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the State and
18.6% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $100,000,000 to the City of
Chicago;
22.7% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the State
and 19.8% of annual adjusted gross receipts in excess of
$100,000,000 but not exceeding $150,000,000 to the City of
Chicago;
24.1% of annual adjusted gross receipts in excess of

$150,000,000 but not exceeding $225,000,000 to the State
and 20.9% of annual adjusted gross receipts in excess of
$150,000,000 but not exceeding $225,000,000 to the City of
Chicago;
26.8% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the State
and 23.2% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $1,000,000,000 to the City
of Chicago;
40% of annual adjusted gross receipts in excess of
$1,000,000,000 to the State and 34.7% of annual gross
receipts in excess of $1,000,000,000 to the City of
Chicago.
The privilege tax for table games shall be at the following
rates:
8.1% of annual adjusted gross receipts up to and
including $25,000,000 to the State and 6.9% of annual
adjusted gross receipts up to and including $25,000,000 to
the City of Chicago;
10.7% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the State and
9.3% of annual adjusted gross receipts in excess of
$25,000,000 but not exceeding $75,000,000 to the City of
Chicago;
11.2% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the State and

9.8% of annual adjusted gross receipts in excess of
$75,000,000 but not exceeding $175,000,000 to the City of
Chicago;
13.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the State
and 11.5% of annual adjusted gross receipts in excess of
$175,000,000 but not exceeding $225,000,000 to the City of
Chicago;
15.1% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the State
and 12.9% of annual adjusted gross receipts in excess of
$225,000,000 but not exceeding $275,000,000 to the City of
Chicago;
16.2% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the State
and 13.8% of annual adjusted gross receipts in excess of
$275,000,000 but not exceeding $375,000,000 to the City of
Chicago;
18.9% of annual adjusted gross receipts in excess of
$375,000,000 to the State and 16.1% of annual gross
receipts in excess of $375,000,000 to the City of Chicago.
For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
Notwithstanding the provisions of this subsection (a-5),

for the first 10 years that the privilege tax is imposed under
this subsection (a-5), the privilege tax shall be imposed on
the modified annual adjusted gross receipts of a riverboat or
casino conducting gambling operations in the City of East St.
Louis, unless:
(1) the riverboat or casino fails to employ at least
450 people;
(2) the riverboat or casino fails to maintain
operations in a manner consistent with this Act or is not a
viable riverboat or casino subject to the approval of the
Board; or
(3) the owners licensee is not an entity in which
employees participate in an employee stock ownership plan.
As used in this subsection (a-5), "modified annual adjusted
gross receipts" means:
(A) for calendar year 2020, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling
operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross receipts
for 2018;
(B) for calendar year 2021, the annual adjusted gross
receipts for the current year minus the difference between
an amount equal to the average annual adjusted gross
receipts from a riverboat or casino conducting gambling

operations in the City of East St. Louis for 2014, 2015,
2016, 2017, and 2018 and the annual adjusted gross receipts
for 2019; and
(C) for calendar years 2022 through 2029, the annual
adjusted gross receipts for the current year minus the
difference between an amount equal to the average annual
adjusted gross receipts from a riverboat or casino
conducting gambling operations in the City of East St.
Louis for 3 years preceding the current year and the annual
adjusted gross receipts for the immediately preceding
year.
(a-5.5) In addition to the privilege tax imposed under
subsection (a-5), a privilege tax is imposed on the owners
licensee under paragraph (1) of subsection (e-5) of Section 7
at the rate of one-third of the owners licensee's adjusted
gross receipts.
For the imposition of the privilege tax in this subsection
(a-5.5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
(a-6) From June 28, 2019 (the effective date of Public Act
101-31) this amendatory Act of the 101st General Assembly until
June 30, 2023, an owners licensee that conducted gambling
operations prior to January 1, 2011 shall receive a
dollar-for-dollar credit against the tax imposed under this
Section for any renovation or construction costs paid by the

owners licensee, but in no event shall the credit exceed
$2,000,000.
Additionally, from June 28, 2019 (the effective date of
Public Act 101-31) this amendatory Act of the 101st General
Assembly until December 31, 2022, an owners licensee that (i)
is located within 15 miles of the Missouri border, and (ii) has
at least 3 riverboats, casinos, or their equivalent within a
45-mile radius, may be authorized to relocate to a new location
with the approval of both the unit of local government
designated as the home dock and the Board, so long as the new
location is within the same unit of local government and no
more than 3 miles away from its original location. Such owners
licensee shall receive a credit against the tax imposed under
this Section equal to 8% of the total project costs, as
approved by the Board, for any renovation or construction costs
paid by the owners licensee for the construction of the new
facility, provided that the new facility is operational by July
1, 2022. In determining whether or not to approve a relocation,
the Board must consider the extent to which the relocation will
diminish the gaming revenues received by other Illinois gaming
facilities.
(a-7) Beginning in the initial adjustment year and through
the final adjustment year, if the total obligation imposed
pursuant to either subsection (a-5) or (a-6) will result in an
owners licensee receiving less after-tax adjusted gross
receipts than it received in calendar year 2018, then the total

amount of privilege taxes that the owners licensee is required
to pay for that calendar year shall be reduced to the extent
necessary so that the after-tax adjusted gross receipts in that
calendar year equals the after-tax adjusted gross receipts in
calendar year 2018, but the privilege tax reduction shall not
exceed the annual adjustment cap. If pursuant to this
subsection (a-7), the total obligation imposed pursuant to
either subsection (a-5) or (a-6) shall be reduced, then the
owners licensee shall not receive a refund from the State at
the end of the subject calendar year but instead shall be able
to apply that amount as a credit against any payments it owes
to the State in the following calendar year to satisfy its
total obligation under either subsection (a-5) or (a-6). The
credit for the final adjustment year shall occur in the
calendar year following the final adjustment year.
If an owners licensee that conducted gambling operations
prior to January 1, 2019 expands its riverboat or casino,
including, but not limited to, with respect to its gaming
floor, additional non-gaming amenities such as restaurants,
bars, and hotels and other additional facilities, and incurs
construction and other costs related to such expansion from
June 28, 2019 (the effective date of Public Act 101-31) this
amendatory Act of the 101st General Assembly until June 28,
2024 (the 5th anniversary of the effective date of Public Act
101-31) this amendatory Act of the 101st General Assembly, then
for each $15,000,000 spent for any such construction or other

costs related to expansion paid by the owners licensee, the
final adjustment year shall be extended by one year and the
annual adjustment cap shall increase by 0.2% of adjusted gross
receipts during each calendar year until and including the
final adjustment year. No further modifications to the final
adjustment year or annual adjustment cap shall be made after
$75,000,000 is incurred in construction or other costs related
to expansion so that the final adjustment year shall not extend
beyond the 9th calendar year after the initial adjustment year,
not including the initial adjustment year, and the annual
adjustment cap shall not exceed 4% of adjusted gross receipts
in a particular calendar year. Construction and other costs
related to expansion shall include all project related costs,
including, but not limited to, all hard and soft costs,
financing costs, on or off-site ground, road or utility work,
cost of gaming equipment and all other personal property,
initial fees assessed for each incremental gaming position, and
the cost of incremental land acquired for such expansion. Soft
costs shall include, but not be limited to, legal fees,
architect, engineering and design costs, other consultant
costs, insurance cost, permitting costs, and pre-opening costs
related to the expansion, including, but not limited to, any of
the following: marketing, real estate taxes, personnel,
training, travel and out-of-pocket expenses, supply,
inventory, and other costs, and any other project related soft
costs.

To be eligible for the tax credits in subsection (a-6), all
construction contracts shall include a requirement that the
contractor enter into a project labor agreement with the
building and construction trades council with geographic
jurisdiction of the location of the proposed gaming facility.
Notwithstanding any other provision of this subsection
(a-7), this subsection (a-7) does not apply to an owners
licensee unless such owners licensee spends at least
$15,000,000 on construction and other costs related to its
expansion, excluding the initial fees assessed for each
incremental gaming position.
This subsection (a-7) does not apply to owners licensees
authorized pursuant to subsection (e-5) of Section 7 of this
Act.
For purposes of this subsection (a-7):
"Building and construction trades council" means any
organization representing multiple construction entities that
are monitoring or attentive to compliance with public or
workers' safety laws, wage and hour requirements, or other
statutory requirements or that are making or maintaining
collective bargaining agreements.
"Initial adjustment year" means the year commencing on
January 1 of the calendar year immediately following the
earlier of the following:
(1) the commencement of gambling operations, either in
a temporary or permanent facility, with respect to the

owners license authorized under paragraph (1) of
subsection (e-5) of Section 7 of this Act; or
(2) June 28, 2021 (24 months after the effective date
of Public Act 101-31); this amendatory Act of the 101st
General Assembly,
provided the initial adjustment year shall not commence earlier
than June 28, 2020 (12 months after the effective date of
Public Act 101-31) this amendatory Act of the 101st General
Assembly.
"Final adjustment year" means the 2nd calendar year after
the initial adjustment year, not including the initial
adjustment year, and as may be extended further as described in
this subsection (a-7).
"Annual adjustment cap" means 3% of adjusted gross receipts
in a particular calendar year, and as may be increased further
as otherwise described in this subsection (a-7).
(a-8) Riverboat gambling operations conducted by a
licensed manager on behalf of the State are not subject to the
tax imposed under this Section.
(a-9) Beginning on January 1, 2020, the calculation of
gross receipts or adjusted gross receipts, for the purposes of
this Section, for a riverboat, a casino, or an organization
gaming facility shall not include the dollar amount of
non-cashable vouchers, coupons, and electronic promotions
redeemed by wagerers upon the riverboat, in the casino, or in
the organization gaming facility up to and including an amount

not to exceed 20% of a riverboat's, a casino's, or an
organization gaming facility's adjusted gross receipts.
The Illinois Gaming Board shall submit to the General
Assembly a comprehensive report no later than March 31, 2023
detailing, at a minimum, the effect of removing non-cashable
vouchers, coupons, and electronic promotions from this
calculation on net gaming revenues to the State in calendar
years 2020 through 2022, the increase or reduction in wagerers
as a result of removing non-cashable vouchers, coupons, and
electronic promotions from this calculation, the effect of the
tax rates in subsection (a-5) on net gaming revenues to this
State, and proposed modifications to the calculation.
(a-10) The taxes imposed by this Section shall be paid by
the licensed owner or the organization gaming licensee to the
Board not later than 5:00 o'clock p.m. of the day after the day
when the wagers were made.
(a-15) If the privilege tax imposed under subsection (a-3)
is no longer imposed pursuant to item (i) of the last paragraph
of subsection (a-3), then by June 15 of each year, each owners
licensee, other than an owners licensee that admitted 1,000,000
persons or fewer in calendar year 2004, must, in addition to
the payment of all amounts otherwise due under this Section,
pay to the Board a reconciliation payment in the amount, if
any, by which the licensed owner's base amount exceeds the
amount of net privilege tax paid by the licensed owner to the
Board in the then current State fiscal year. A licensed owner's

net privilege tax obligation due for the balance of the State
fiscal year shall be reduced up to the total of the amount paid
by the licensed owner in its June 15 reconciliation payment.
The obligation imposed by this subsection (a-15) is binding on
any person, firm, corporation, or other entity that acquires an
ownership interest in any such owners license. The obligation
imposed under this subsection (a-15) terminates on the earliest
of: (i) July 1, 2007, (ii) the first day after the effective
date of this amendatory Act of the 94th General Assembly that
riverboat gambling operations are conducted pursuant to a
dormant license, (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses initially
authorized under this Act, or (iv) the first day that a
licensee under the Illinois Horse Racing Act of 1975 conducts
gaming operations with slot machines or other electronic gaming
devices. The Board must reduce the obligation imposed under
this subsection (a-15) by an amount the Board deems reasonable
for any of the following reasons: (A) an act or acts of God,
(B) an act of bioterrorism or terrorism or a bioterrorism or
terrorism threat that was investigated by a law enforcement
agency, or (C) a condition beyond the control of the owners
licensee that does not result from any act or omission by the
owners licensee or any of its agents and that poses a hazardous
threat to the health and safety of patrons. If an owners
licensee pays an amount in excess of its liability under this

Section, the Board shall apply the overpayment to future
payments required under this Section.
For purposes of this subsection (a-15):
"Act of God" means an incident caused by the operation of
an extraordinary force that cannot be foreseen, that cannot be
avoided by the exercise of due care, and for which no person
can be held liable.
"Base amount" means the following:
For a riverboat in Alton, $31,000,000.
For a riverboat in East Peoria, $43,000,000.
For the Empress riverboat in Joliet, $86,000,000.
For a riverboat in Metropolis, $45,000,000.
For the Harrah's riverboat in Joliet, $114,000,000.
For a riverboat in Aurora, $86,000,000.
For a riverboat in East St. Louis, $48,500,000.
For a riverboat in Elgin, $198,000,000.
"Dormant license" has the meaning ascribed to it in
subsection (a-3).
"Net privilege tax" means all privilege taxes paid by a
licensed owner to the Board under this Section, less all
payments made from the State Gaming Fund pursuant to subsection
(b) of this Section.
The changes made to this subsection (a-15) by Public Act
94-839 are intended to restate and clarify the intent of Public
Act 94-673 with respect to the amount of the payments required
to be made under this subsection by an owners licensee to the

Board.
(b) From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of adjusted gross receipts generated by a
riverboat or a casino, other than a riverboat or casino
designated in paragraph (1), (3), or (4) of subsection (e-5) of
Section 7, shall be paid monthly, subject to appropriation by
the General Assembly, to the unit of local government in which
the casino is located or that is designated as the home dock of
the riverboat. Notwithstanding anything to the contrary,
beginning on the first day that an owners licensee under
paragraph (1), (2), (3), (4), (5), or (6) of subsection (e-5)
of Section 7 conducts gambling operations, either in a
temporary facility or a permanent facility, and for 2 years
thereafter, a unit of local government designated as the home
dock of a riverboat whose license was issued before January 1,
2019, other than a riverboat conducting gambling operations in
the City of East St. Louis, shall not receive less under this
subsection (b) than the amount the unit of local government
received under this subsection (b) in calendar year 2018.
Notwithstanding anything to the contrary and because the City
of East St. Louis is a financially distressed city, beginning
on the first day that an owners licensee under paragraph (1),
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
conducts gambling operations, either in a temporary facility or
a permanent facility, and for 10 years thereafter, a unit of

local government designated as the home dock of a riverboat
conducting gambling operations in the City of East St. Louis
shall not receive less under this subsection (b) than the
amount the unit of local government received under this
subsection (b) in calendar year 2018.
From the tax revenue deposited in the State Gaming Fund
pursuant to riverboat or casino gambling operations conducted
by a licensed manager on behalf of the State, an amount equal
to 5% of adjusted gross receipts generated pursuant to those
riverboat or casino gambling operations shall be paid monthly,
subject to appropriation by the General Assembly, to the unit
of local government that is designated as the home dock of the
riverboat upon which those riverboat gambling operations are
conducted or in which the casino is located.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (3) of subsection (e-5) of
Section 7 shall be divided and remitted monthly, subject to
appropriation, as follows: 70% to Waukegan, 10% to Park City,
15% to North Chicago, and 5% to Lake County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (4) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,

as follows: 70% to the City of Rockford, 5% to the City of
Loves Park, 5% to the Village of Machesney, and 20% to
Winnebago County.
From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (5) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 2% to the unit of local government in which the
riverboat or casino is located, and 3% shall be distributed:
(A) in accordance with a regional capital development plan
entered into by the following communities: Village of Beecher,
City of Blue Island, Village of Burnham, City of Calumet City,
Village of Calumet Park, City of Chicago Heights, City of
Country Club Hills, Village of Crestwood, Village of Crete,
Village of Dixmoor, Village of Dolton, Village of East Hazel
Crest, Village of Flossmoor, Village of Ford Heights, Village
of Glenwood, City of Harvey, Village of Hazel Crest, Village of
Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village of
Monee, City of Oak Forest, Village of Olympia Fields, Village
of Orland Hills, Village of Orland Park, City of Palos Heights,
Village of Park Forest, Village of Phoenix, Village of Posen,
Village of Richton Park, Village of Riverdale, Village of
Robbins, Village of Sauk Village, Village of South Chicago
Heights, Village of South Holland, Village of Steger, Village

of Thornton, Village of Tinley Park, Village of University Park
and Village of Worth; or (B) if no regional capital development
plan exists, equally among the communities listed in item (A)
to be used for capital expenditures or public pension payments,
or both.
Units of local government may refund any portion of the
payment that they receive pursuant to this subsection (b) to
the riverboat or casino.
(b-4) Beginning on the first day the licensee under
paragraph (5) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, and ending on July 31, 2042, from the tax
revenue deposited in the State Gaming Fund under this Section,
$5,000,000 shall be paid annually, subject to appropriation, to
the host municipality of that owners licensee of a license
issued or re-issued pursuant to Section 7.1 of this Act before
January 1, 2012. Payments received by the host municipality
pursuant to this subsection (b-4) may not be shared with any
other unit of local government.
(b-5) Beginning on June 28, 2019 (the effective date of
Public Act 101-31) this amendatory Act of the 101st General
Assembly, from the tax revenue deposited in the State Gaming
Fund under this Section, an amount equal to 3% of adjusted
gross receipts generated by each organization gaming facility
located outside Madison County shall be paid monthly, subject
to appropriation by the General Assembly, to a municipality

other than the Village of Stickney in which each organization
gaming facility is located or, if the organization gaming
facility is not located within a municipality, to the county in
which the organization gaming facility is located, except as
otherwise provided in this Section. From the tax revenue
deposited in the State Gaming Fund under this Section, an
amount equal to 3% of adjusted gross receipts generated by an
organization gaming facility located in the Village of Stickney
shall be paid monthly, subject to appropriation by the General
Assembly, as follows: 25% to the Village of Stickney, 5% to the
City of Berwyn, 50% to the Town of Cicero, and 20% to the
Stickney Public Health District.
From the tax revenue deposited in the State Gaming Fund
under this Section, an amount equal to 5% of adjusted gross
receipts generated by an organization gaming facility located
in the City of Collinsville shall be paid monthly, subject to
appropriation by the General Assembly, as follows: 30% to the
City of Alton, 30% to the City of East St. Louis, and 40% to the
City of Collinsville.
Municipalities and counties may refund any portion of the
payment that they receive pursuant to this subsection (b-5) to
the organization gaming facility.
(b-6) Beginning on June 28, 2019 (the effective date of
Public Act 101-31) this amendatory Act of the 101st General
Assembly, from the tax revenue deposited in the State Gaming
Fund under this Section, an amount equal to 2% of adjusted

gross receipts generated by an organization gaming facility
located outside Madison County shall be paid monthly, subject
to appropriation by the General Assembly, to the county in
which the organization gaming facility is located for the
purposes of its criminal justice system or health care system.
Counties may refund any portion of the payment that they
receive pursuant to this subsection (b-6) to the organization
gaming facility.
(b-7) From the tax revenue from the organization gaming
licensee located in one of the following townships of Cook
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
Worth, an amount equal to 5% of the adjusted gross receipts
generated by that organization gaming licensee shall be
remitted monthly, subject to appropriation, as follows: 2% to
the unit of local government in which the organization gaming
licensee is located, and 3% shall be distributed: (A) in
accordance with a regional capital development plan entered
into by the following communities: Village of Beecher, City of
Blue Island, Village of Burnham, City of Calumet City, Village
of Calumet Park, City of Chicago Heights, City of Country Club
Hills, Village of Crestwood, Village of Crete, Village of
Dixmoor, Village of Dolton, Village of East Hazel Crest,
Village of Flossmoor, Village of Ford Heights, Village of
Glenwood, City of Harvey, Village of Hazel Crest, Village of
Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village of

Monee, City of Oak Forest, Village of Olympia Fields, Village
of Orland Hills, Village of Orland Park, City of Palos Heights,
Village of Park Forest, Village of Phoenix, Village of Posen,
Village of Richton Park, Village of Riverdale, Village of
Robbins, Village of Sauk Village, Village of South Chicago
Heights, Village of South Holland, Village of Steger, Village
of Thornton, Village of Tinley Park, Village of University
Park, and Village of Worth; or (B) if no regional capital
development plan exists, equally among the communities listed
in item (A) to be used for capital expenditures or public
pension payments, or both.
(b-8) In lieu of the payments under subsection (b) of this
Section, from the tax revenue deposited in the State Gaming
Fund pursuant to riverboat or casino gambling operations
conducted by an owners licensee under paragraph (1) of
subsection (e-5) of Section 7, an amount equal to the tax
revenue generated the tax revenue from the privilege tax
imposed by paragraph (2) of subsection (a-5) that is to be paid
to the City of Chicago (a-5.5) shall be paid monthly, subject
to appropriation by the General Assembly, as follows: (1) an
amount equal to 0.5% of the annual adjusted gross receipts
generated by the owners licensee under paragraph (1) of
subsection (e-5) of Section 7 to the home rule county in which
the owners licensee is located for the purpose of enhancing the
county's criminal justice system; and (2) the balance to the
City of Chicago and shall be expended or obligated by the City

of Chicago for pension payments in accordance with Public Act
99-506.
(c) Appropriations, as approved by the General Assembly,
may be made from the State Gaming Fund to the Board (i) for the
administration and enforcement of this Act and the Video Gaming
Act, (ii) for distribution to the Department of State Police
and to the Department of Revenue for the enforcement of this
Act, and the Video Gaming Act, and (iii) to the Department of
Human Services for the administration of programs to treat
problem gambling, including problem gambling from sports
wagering. The Board's annual appropriations request must
separately state its funding needs for the regulation of gaming
authorized under Section 7.7, riverboat gaming, casino gaming,
video gaming, and sports wagering.
(c-2) An amount equal to 2% of the adjusted gross receipts
generated by an organization gaming facility located within a
home rule county with a population of over 3,000,000
inhabitants shall be paid, subject to appropriation from the
General Assembly, from the State Gaming Fund to the home rule
county in which the organization gaming licensee is located for
the purpose of enhancing the county's criminal justice system.
(c-3) Appropriations, as approved by the General Assembly,
may be made from the tax revenue deposited into the State
Gaming Fund from organization gaming licensees pursuant to this
Section for the administration and enforcement of this Act.
(c-4) After payments required under subsections (b),

(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
the tax revenue from organization gaming licensees deposited
into the State Gaming Fund under this Section, all remaining
amounts from organization gaming licensees shall be
transferred into the Capital Projects Fund.
(c-5) (Blank).
(c-10) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid into the Horse Racing Equity
Fund pursuant to subsection (c-5) in the prior calendar year.
(c-15) After the payments required under subsections (b),
(c), and (c-5) have been made, an amount equal to 2% of the
adjusted gross receipts of (1) an owners licensee that
relocates pursuant to Section 11.2, (2) an owners licensee
conducting riverboat gambling operations pursuant to an owners
license that is initially issued after June 25, 1999, or (3)
the first riverboat gambling operations conducted by a licensed
manager on behalf of the State under Section 7.3, whichever
comes first, shall be paid, subject to appropriation from the
General Assembly, from the State Gaming Fund to each home rule
county with a population of over 3,000,000 inhabitants for the
purpose of enhancing the county's criminal justice system.
(c-20) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid to each home rule county
with a population of over 3,000,000 inhabitants pursuant to

subsection (c-15) in the prior calendar year.
(c-21) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
been made, an amount equal to 0.5% 2% of the adjusted gross
receipts generated by the owners licensee under paragraph (1)
of subsection (e-5) of Section 7 shall be paid monthly, subject
to appropriation from the General Assembly, from the State
Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
(c-22) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
(c-21) have been made, an amount equal to 2% of the adjusted
gross receipts generated by the owners licensee under paragraph
(5) of subsection (e-5) of Section 7 shall be paid, subject to
appropriation from the General Assembly, from the State Gaming
Fund to the home rule county in which the owners licensee is
located for the purpose of enhancing the county's criminal
justice system.
(c-25) From July 1, 2013 and each July 1 thereafter through
July 1, 2019, $1,600,000 shall be transferred from the State
Gaming Fund to the Chicago State University Education
Improvement Fund.
On July 1, 2020 and each July 1 thereafter, $3,000,000
shall be transferred from the State Gaming Fund to the Chicago
State University Education Improvement Fund.

(c-30) On July 1, 2013 or as soon as possible thereafter,
$92,000,000 shall be transferred from the State Gaming Fund to
the School Infrastructure Fund and $23,000,000 shall be
transferred from the State Gaming Fund to the Horse Racing
Equity Fund.
(c-35) Beginning on July 1, 2013, in addition to any amount
transferred under subsection (c-30) of this Section,
$5,530,000 shall be transferred monthly from the State Gaming
Fund to the School Infrastructure Fund.
(d) From time to time, the Board shall transfer the
remainder of the funds generated by this Act into the Education
Assistance Fund, created by Public Act 86-0018, of the State of
Illinois.
(e) Nothing in this Act shall prohibit the unit of local
government designated as the home dock of the riverboat from
entering into agreements with other units of local government
in this State or in other states to share its portion of the
tax revenue.
(f) To the extent practicable, the Board shall administer
and collect the wagering taxes imposed by this Section in a
manner consistent with the provisions of Sections 4, 5, 5a, 5b,
5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of the
Retailers' Occupation Tax Act and Section 3-7 of the Uniform
Penalty and Interest Act.
(Source: P.A. 101-31, Article 25, Section 25-910, eff. 6-28-19;
101-31, Article 35, Section 35-55, eff. 6-28-19; revised

8-23-19.)
Section 7. The Sports Wagering Act is amended by changing
Sections 25-30 and 25-35 as follows:
(230 ILCS 45/25-30)
Sec. 25-30. Master sports wagering license issued to an
organization licensee.
(a) An organization licensee may apply to the Board for a
master sports wagering license. To the extent permitted by
federal and State law, the Board shall actively seek to achieve
racial, ethnic, and geographic diversity when issuing master
sports wagering licenses to organization licensees and
encourage minority-owned businesses, women-owned businesses,
veteran-owned businesses, and businesses owned by persons with
disabilities to apply for licensure. Additionally, the report
published under subsection (m) of Section 25-45 shall impact
the issuance of the master sports wagering license to the
extent permitted by federal and State law.
For the purposes of this subsection (a), "minority-owned
business", "women-owned business", and "business owned by
persons with disabilities" have the meanings given to those
terms in Section 2 of the Business Enterprise for Minorities,
Women, and Persons with Disabilities Act.
(b) Except as otherwise provided in this subsection (b),
the initial license fee for a master sports wagering license

for an organization licensee is 5% of its handle from the
preceding calendar year or the lowest amount that is required
to be paid as an initial license fee by an owners licensee
under subsection (b) of Section 25-35, whichever is greater. No
initial license fee shall exceed $10,000,000. An organization
licensee licensed on the effective date of this Act shall pay
the initial master sports wagering license fee by July 1, 2021
2020. For an organization licensee licensed after the effective
date of this Act, the master sports wagering license fee shall
be $5,000,000, but the amount shall be adjusted 12 months after
the organization licensee begins racing operations based on 5%
of its handle from the first 12 months of racing operations.
The master sports wagering license is valid for 4 years.
(c) The organization licensee may renew the master sports
wagering license for a period of 4 years by paying a $1,000,000
renewal fee to the Board.
(d) An organization licensee issued a master sports
wagering license may conduct sports wagering:
(1) at its facility at which inter-track wagering is
conducted pursuant to an inter-track wagering license
under the Illinois Horse Racing Act of 1975;
(2) at 3 inter-track wagering locations if the
inter-track wagering location licensee from which it
derives its license is an organization licensee that is
issued a master sports wagering license; and
(3) over the Internet or through a mobile application.

(e) The sports wagering offered over the Internet or
through a mobile application shall only be offered under either
the same brand as the organization licensee is operating under
or a brand owned by a direct or indirect holding company that
owns at least an 80% interest in that organization licensee on
the effective date of this Act.
(f) Until issuance of the first license under Section
25-45, an individual must create a sports wagering account in
person at a facility under paragraph (1) or (2) of subsection
(d) to participate in sports wagering offered over the Internet
or through a mobile application.
(Source: P.A. 101-31, eff. 6-28-19.)
(230 ILCS 45/25-35)
Sec. 25-35. Master sports wagering license issued to an
owners licensee.
(a) An owners licensee may apply to the Board for a master
sports wagering license. To the extent permitted by federal and
State law, the Board shall actively seek to achieve racial,
ethnic, and geographic diversity when issuing master sports
wagering licenses to owners licensees and encourage
minority-owned businesses, women-owned businesses,
veteran-owned businesses, and businesses owned by persons with
disabilities to apply for licensure. Additionally, the report
published under subsection (m) of Section 25-45 shall impact
the issuance of the master sports wagering license to the

extent permitted by federal and State law.
For the purposes of this subsection (a), "minority-owned
business", "women-owned business", and "business owned by
persons with disabilities" have the meanings given to those
terms in Section 2 of the Business Enterprise for Minorities,
Women, and Persons with Disabilities Act.
(b) Except as otherwise provided in subsection (b-5), the
initial license fee for a master sports wagering license for an
owners licensee is 5% of its adjusted gross receipts from the
preceding calendar year. No initial license fee shall exceed
$10,000,000. An owners licensee licensed on the effective date
of this Act shall pay the initial master sports wagering
license fee by July 1, 2021 2020. The master sports wagering
license is valid for 4 years.
(b-5) For an owners licensee licensed after the effective
date of this Act, the master sports wagering license fee shall
be $5,000,000, but the amount shall be adjusted 12 months after
the owners licensee begins gambling operations under the
Illinois Gambling Act based on 5% of its adjusted gross
receipts from the first 12 months of gambling operations. The
master sports wagering license is valid for 4 years.
(c) The owners licensee may renew the master sports
wagering license for a period of 4 years by paying a $1,000,000
renewal fee to the Board.
(d) An owners licensee issued a master sports wagering
license may conduct sports wagering:

(1) at its facility in this State that is authorized to
conduct gambling operations under the Illinois Gambling
Act; and
(2) over the Internet or through a mobile application.
(e) The sports wagering offered over the Internet or
through a mobile application shall only be offered under either
the same brand as the owners licensee is operating under or a
brand owned by a direct or indirect holding company that owns
at least an 80% interest in that owners licensee on the
effective date of this Act.
(f) Until issuance of the first license under Section
25-45, an individual must create a sports wagering account in
person at a facility under paragraph (1) of subsection (d) to
participate in sports wagering offered over the Internet or
through a mobile application.
(Source: P.A. 101-31, eff. 6-28-19.)
Section 10. The State Fair Gaming Act is amended by
changing Sections 30-5, 30-10, and 30-15 as follows:
(230 ILCS 50/30-5)
Sec. 30-5. Definitions. As used in this Act:
"Board" means the Illinois Gaming Board.
"Department" means the Department of Agriculture.
"State Fair" has the meaning given to that term in the
State Fair Act.

(Source: P.A. 101-31, eff. 6-28-19.)
(230 ILCS 50/30-10)
Sec. 30-10. Gaming Gambling at the State Fair.
(a) The Board shall issue a licensed establishment license
as provided under Section 25 of the Video Gaming Act to the
Department to operate video gaming a concessioner who will
operate at the Illinois State Fairgrounds and at the DuQuoin
State Fairgrounds. The Department shall select, concessioner
shall be chosen under the Illinois Procurement Code,
Board-licensed terminal operators for an operational period
not to exceed 3 years. At the conclusion of each 3-year cycle,
the Illinois Procurement Code shall be used to determine the
new terminal operators concessioner.
(b) Moneys bid by the terminal operators concessioner shall
be deposited into the State Fairgrounds Capital Improvements
and Harness Racing Fund.
(Source: P.A. 101-31, eff. 6-28-19.)
(230 ILCS 50/30-15)
Sec. 30-15. Video gaming at the State Fair.
(a) The Department concessioner issued a licensed
establishment license under Section 30-10 may operate: (1) up
to 50 video gaming terminals as provided in the Video Gaming
Act during the scheduled dates of the Illinois State Fair; and
(2) up to 30 video gaming terminals as provided in the Video

Gaming Act during the scheduled dates of the DuQuoin State
Fair.
(b) No more than 10 video gaming terminals may be placed in
any temporary pavilion where alcoholic beverages are served at
either State Fair.
(Source: P.A. 101-31, eff. 6-28-19.)
Section 99. Effective date. This Act takes effect upon
becoming law.