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Frequently Asked Questions (FAQ)
Casino Gambling
Where can I find information on the Owner's License that was formerly held by Emerald Casino?
A Special IGB Board Meeting that was held regarding the re-issuance of the 10th Owners License on December 22, 2008. You may view the IGB Board documents under IGB Meetings
Further information can be found in the following links:
- IGB Board Decision on Re-issuance of 10th Owner's License
- Staff Analysis and Recommendation
- Contact Information
- Owner's Application due date
- Clarification of certain questions on the Key Person and Business Entity Applications
- Admission tax calculations
- Information regarding process
- October 15, 2008 Applicant information
- May 30, 2007 4th District Court Order Regarding Emerald Casino
- Emerald Casino Renewal Resolution February 21, 2007
- Emerald Casino: Illinois Gaming Board Final Order
- Judge Abner Mikva's Recommendation re: Emerald Casino
- Emerald Casino Renewal Resolution June 29, 2005
- Illinois Gaming Board Prepared to Share Information with Special Investigator
- Press Release: Gaming Board Members Respond to the Illinois Attorney General
- Press Release: Chairman Responds to Appointment of Special Investigator
- Press Release: IGB Board Member Gary Peterlin Responds to Media Inquiries
- Press Release: Harrah's Entertainment Inc. selected as "Leading Bidder"
- Press Advisory: Emerald Casino Auction
- Press Release: Illinois Gaming Board To Designate Three "Final Bidders" on February 25th, 2004
- Press Release: Illinois Gaming Board Announces Bid Amounts for 10th License
- Press Release: Illinois Gaming Board Completes First Phase of Bidding Process
- Press Release: Seven Bids Submitted for 10th Casino License
- Illinois Gaming Board Seeks Comment Regarding Proposed Emerald Plan of Reorganization and Sale
- Press Release: IGB Statement Regarding Emerald Casino Inc.'s Proposed Plan of Reorganization
- Press Release: Illinois Gaming Board Response To Bankruptcy Ruling
- Press Release: Illinois Gaming Board Settles Disciplinary Complaint
- Emerald Settlement Agreement
- News Advisory regarding Emerald Administrative Hearing & Disciplinary Complaint Emerald Casino, Inc.
- Notice of Denial of License Renewal for Emerald Casino, Inc. (Rosemont)
What are the tax rates related to Casino Gambling?
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:
15% of AGR up to and including $25 million;
22.5% of AGR in excess of $25 million but not exceeding $50 million;
27.5% of AGR in excess of $50 million but not exceeding $75 million;
32.5% of AGR in excess of $75 million but not exceeding $100 million;
37.5% of AGR in excess of $100 million but not exceeding $150 million;
45% of AGR in excess of $150 million but not exceeding $200 million;
50% of AGR in excess of $200 million.
All table games:
15% of AGR up to and including $25 million;
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?
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?
The The August 2021 Modernization of Conduct of Casino Gaming Rules comment submissions have been compiled for public disclosure.