Illinois Compiled Statutes
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230 ILCS 5/27
(230 ILCS 5/27)
(from Ch. 8, par. 37-27)
(a) In addition to the organization license fee provided
by this Act, until January 1, 2000, a
graduated privilege tax is hereby
imposed for conducting
the pari-mutuel system of wagering permitted under this
Act. Until January 1, 2000, except as provided in subsection (g) of
Section 27 of this Act, all of
the breakage of each racing day held by any licensee in the State shall be paid
to the State.
Until January 1, 2000, such daily graduated privilege tax shall be paid by
licensee from the amount permitted to be retained under this Act.
Until January 1, 2000, each day's
graduated privilege tax, breakage, and Horse Racing Tax Allocation
funds shall be remitted to the Department of Revenue within 48 hours after the
close of the racing day upon which it is assessed or within such other time as
the Board prescribes. The privilege tax hereby imposed, until January
1, 2000, shall be a flat tax at
the rate of 2% of the daily pari-mutuel handle except as provided in Section
In addition, every organization licensee, except as
provided in Section 27.1 of this Act, which conducts multiple
wagering shall pay, until January 1, 2000,
as a privilege tax on multiple
wagers an amount
equal to 1.25% of all moneys wagered each day on such multiple wagers,
plus an additional amount equal to 3.5% of the amount wagered each day on any
other multiple wager which involves a single
betting interest on 3 or more horses. The licensee shall remit the amount of
such taxes to the Department of Revenue within 48 hours after the close of
the racing day on which it is assessed or within such other time as the Board
This subsection (a) shall be inoperative and of no force and effect on and
after January 1, 2000.
(a-5) Beginning on January 1, 2000, a
pari-mutuel tax at the rate of 1.5% of
pari-mutuel handle is imposed at all pari-mutuel wagering facilities and on advance deposit wagering from a location other than a wagering facility, except as otherwise provided for in this subsection (a-5). In addition to the pari-mutuel tax imposed on advance deposit wagering pursuant to this subsection (a-5), beginning on August 24, 2012 (the effective date of Public Act 97-1060) and through December 31, 2018, an additional pari-mutuel tax at the rate of 0.25% shall be imposed on advance deposit wagering. Until August 25, 2012, the additional 0.25% pari-mutuel tax imposed on advance deposit wagering by Public Act 96-972 shall be deposited into the Quarter Horse Purse Fund, which shall be created as a non-appropriated trust fund administered by the Board for grants to thoroughbred organization licensees for payment of purses for quarter horse races conducted by the organization licensee. Beginning on August 26, 2012, the additional 0.25% pari-mutuel tax imposed on advance deposit wagering shall be deposited into the Standardbred Purse Fund, which shall be created as a non-appropriated trust fund administered by the Board, for grants to the standardbred organization licensees for payment of purses for standardbred horse races conducted by the organization licensee. Thoroughbred organization licensees may petition the Board to conduct quarter horse racing and receive purse grants from the Quarter Horse Purse Fund. The Board shall have complete discretion in distributing the Quarter Horse Purse Fund to the petitioning organization licensees. Beginning on July 26, 2010 (the effective date of Public Act 96-1287), a pari-mutuel tax at the rate of 0.75% of the daily pari-mutuel handle is imposed at a pari-mutuel facility whose license is derived from a track located in a county that borders the Mississippi River and conducted live racing in the previous year. The pari-mutuel tax imposed by this subsection (a-5)
shall be remitted to the Department of
Revenue within 48 hours after the close of the racing day upon which it is
assessed or within such other time as the Board prescribes.
(b) On or before December 31, 1999, in
the event that any organization
2 separate programs
of races on any day, each such program shall be considered a separate
racing day for purposes of determining the daily handle and computing
the privilege tax on such daily handle as provided in subsection (a) of
(c) Licensees shall at all times keep accurate
and records of all monies wagered on each day of a race meeting and of
the taxes paid to the Department of Revenue under the provisions of this
Section. The Board or its duly authorized representative or
representatives shall at all reasonable times have access to such
records for the purpose of examining and checking the same and
ascertaining whether the proper amount of taxes is being paid as
provided. The Board shall require verified reports and a statement of
the total of all monies wagered daily at each wagering facility upon which
the taxes are assessed and may prescribe forms upon which such reports
and statement shall be made.
(d) Any licensee failing or refusing to pay the amount
of any tax due under this Section shall be guilty of a business offense
and upon conviction shall be fined not more than $5,000 in addition to
the amount found due as tax under this Section. Each day's violation
shall constitute a separate offense. All fines paid into Court by a licensee hereunder shall be transmitted and paid over by
the Clerk of the Court to the Board.
(e) No other license fee, privilege tax, excise tax, or
racing fee, except as provided in this Act, shall be assessed or
collected from any such licensee by the State.
(f) No other license fee, privilege tax, excise tax or racing fee shall be
assessed or collected from any such licensee by units of local government
except as provided in paragraph 10.1 of subsection (h) and subsection (f) of
Section 26 of this Act. However, any municipality that has a Board licensed
horse race meeting at a race track wholly within its corporate boundaries or a
township that has a Board licensed horse race meeting at a race track wholly
within the unincorporated area of the township may charge a local
amusement tax not to exceed 10¢ per admission to such horse race meeting
by the enactment of an ordinance. However, any municipality or county
that has a Board licensed inter-track wagering location facility wholly
within its corporate boundaries may each impose an admission fee not
to exceed $1.00 per admission to such inter-track wagering location facility,
so that a total of not more than $2.00 per admission may be imposed.
Except as provided in subparagraph (g) of Section 27 of this Act, the
inter-track wagering location licensee shall collect any and all such fees
and within 48 hours remit the fees to the Board, which shall, pursuant to
rule, cause the fees to be distributed to the county or municipality.
(g) Notwithstanding any provision in this Act to the contrary, if in any
calendar year the total taxes and fees required to be collected from
licensees and distributed under this Act to all State and local governmental
authorities exceeds the amount of such taxes and fees distributed to each State
and local governmental authority to which each State and local governmental
authority was entitled under this Act for calendar year 1994, then the first
$11 million of that excess amount shall be allocated at the earliest possible
date for distribution as purse money for the succeeding calendar year.
Upon reaching the 1994 level, and until the excess amount of taxes and fees
exceeds $11 million, the Board shall direct all licensees to cease paying the
subject taxes and fees and the Board shall direct all licensees to allocate any such excess amount for purses as
(i) the excess amount shall be initially divided
between thoroughbred and standardbred purses based on the thoroughbred's and standardbred's respective percentages of total Illinois live wagering in calendar year 1994;
(ii) each thoroughbred and standardbred organization
licensee issued an organization licensee in that succeeding allocation year shall be allocated an amount equal to the product of its percentage of total Illinois live thoroughbred or standardbred wagering in calendar year 1994 (the total to be determined based on the sum of 1994 on-track wagering for all organization licensees issued organization licenses in both the allocation year and the preceding year) multiplied by the total amount allocated for standardbred or thoroughbred purses, provided that the first $1,500,000 of the amount allocated to standardbred purses under item (i) shall be allocated to the Department of Agriculture to be expended with the assistance and advice of the Illinois Standardbred Breeders Funds Advisory Board for the purposes listed in subsection (g) of Section 31 of this Act, before the amount allocated to standardbred purses under item (i) is allocated to standardbred organization licensees in the succeeding allocation year.
To the extent the excess amount of taxes and fees to be collected and
distributed to State and local governmental authorities exceeds $11 million,
that excess amount shall be collected and distributed to State and local
authorities as provided for under this Act.
(Source: P.A. 98-18, eff. 6-7-13; 98-624, eff. 1-29-14; 99-756, eff. 8-12-16.)