94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB0057


 
Introduced 1/6/2005, by Rep. Lou Lang
 
SYNOPSIS AS INTRODUCED:
 		












230 ILCS 25/3
  from Ch. 120, par. 1103









    Amends the Bingo License and Tax Act.  Eliminates the tax on bingo games
imposed pursuant to the Act.  Effective July 1, 2005.
















LRB094 02590 LRD 32591 b

















 


 


A BILL FOR









 











HB0057

LRB094 02590 LRD 32591 b






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    AN ACT in relation to bingo games. 

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


 
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    Section 5. The Bingo License and Tax Act is amended by 
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changing Section 3 as
follows:


 
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    (230 ILCS 25/3)  (from Ch. 120, par. 1103)

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    Sec. 3. Report.  There shall be delivered
paid to the 
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Department
of Revenue, 5% of the gross
proceeds of any game of 
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bingo conducted under the provision of this Act.
Such payments 
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shall be made 4 times per year, between the first and the
20th 
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day of April, July, October, and January.  Payment must be by 
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money
order or certified check.  Accompanying each payment shall 
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be a report,
on forms provided by the Department of Revenue, 
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listing the number of games
conducted, the gross income derived 
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and such other information as the
Department of Revenue may 
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require.  Failure to submit either the payment or
the report 
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within the specified time may result in suspension or 
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revocation
of the license.


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    The provisions of Section 2a of the Retailers' Occupation 
20
Tax Act
pertaining
to the furnishing of a bond or other 
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security are incorporated by reference
into this Act and are 
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applicable to licensees under this Act as a precondition
of 
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obtaining a license under this Act.  The Department shall 
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establish by
rule the standards and criteria it will use in 
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determining whether to require
the furnishing of a bond or 
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other security, the amount of such bond or other
security, 
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whether to require the furnishing of an additional bond or 
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other
security by a licensee, and the amount of such additional 
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bond or other
security.  Such standards and criteria may include 
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payment history, general
financial condition or other factors 
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which may pose risks to insuring the
payment to the Department 
32
of Revenue, of applicable taxes.  Such rulemaking
is subject to 
 


 






HB0057
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LRB094 02590 LRD 32591 b




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the provisions of the Illinois Administrative Procedure Act.

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The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 
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5i, 5j,
6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers' 
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Occupation
Tax Act which are not inconsistent with this Act, 
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and Section 3-7 of the
Uniform Penalty and Interest Act shall 
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apply, as far as
practicable, to the subject matter of this Act 
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to the same extent as if
such provisions were included in this 
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Act.  Tax returns filed pursuant to
this Act shall not be 
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confidential and shall be available for public
inspection.  For 
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the purposes of this Act, references in such incorporated

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Sections of the Retailers' Occupation Tax Act to retailers, 
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sellers or
persons engaged in the business of selling tangible 
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personal property means
persons engaged in conducting bingo 
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games, and references in such
incorporated Sections of the 
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Retailers' Occupation Tax Act to sales of
tangible personal 
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property mean the conducting of bingo games and the
making of 
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charges for playing such games.

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    One-half of all of the sums collected under this Section 
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shall be deposited
into the Mental Health Fund and 1/2 of all 
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of the sums collected under this
Section shall be deposited in 
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the Common School Fund.


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(Source: P.A. 87-205; 87-895.)


 
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    Section 99. Effective date.   This Act takes effect July 1, 
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2005.