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Casino Frequently Asked Questions

Frequently Asked Questions (FAQ)

Where can I find information on the Owner's License that was formerly held by Emerald Casino? Hide Answer
A Special Board Meeting that was held regarding the re-issuance of the 10th Owners License on December 22, 2008. You may view the Board documents under Board Meeting & Minutes
Further information can be found in the following links:
What are the tax rates related to Casino Gambling? Hide Answer
The Illinois Gambling Act imposes two taxes on casino gambling operations, a wagering tax and a tax on admissions.
Admissions Tax
The admissions tax was increased by the Legislature in 2002 from $2 a person to $3 a person. In 2003, the admissions tax was again adjusted by the Legislature and beginning on July 1, 2003, for a licensee that admitted fewer than one million persons in the previous calendar year the admissions tax was set at $3 a person. For a licensee that admitted more than one million persons but less than 2.3 million persons in the previous calendar year, the admission tax was set at $4 a person. For licensees that admitted more than 2.3 million persons, the admissions tax was set at $5 a person.
Effective August 23, 2005 the admissions tax was set at $2 a person for patrons of Casino Rock Island. For all other licensees the admissions tax was set at $3 per person. From each admission, $1 is distributed to the designated local government entities and the remainder goes to the State. In addition, each local government that serves as a host community for a casino licensee receives a share in an amount equal to five percent of AGR. (The Act defines adjusted gross receipts as gross receipts less winnings paid out to gamblers.)
Wagering Tax
Effective July 1, 2020, the wagering tax is as follows:
All gambling games, other than table games:
  1. 15% of AGR up to and including $25 million;
  2. 22.5% of AGR in excess of $25 million but not exceeding $50 million;
  3. 27.5% of AGR in excess of $50 million but not exceeding $75 million;
  4. 32.5% of AGR in excess of $75 million but not exceeding $100 million;
  5. 37.5% of AGR in excess of $100 million but not exceeding $150 million;
  6. 45% of AGR in excess of $150 million but not exceeding $200 million;
  7. 50% of AGR in excess of $200 million.
All table games:
  1. 15% of AGR up to and including $25 million;
  2. 20% of AGR in excess of $25 million.

Public Commentary

Can I view the responses from the August 2021 Declaratory Ruling Procedure public comment submission period? Hide Answer
The The August 2021 Declaratory Ruling Procedure comment submissions have been compiled for public disclosure.
Can I view the responses from the August 2021 Modernization of Conduct of Casino Gaming Rules public comment submission period? Hide Answer