Research

State of Play

Explore the national and state-by-state impact of the casino gaming industry, as well as key regulatory and statutory requirements in each state.

  • Number of Casinos 10

  • Economic Impact $2.95 Billion

  • Jobs Supported 15,396

  • Tax Impact $923.3 Million

  • Gross Gaming Revenue $719.5 Million (2020)

Size of circle indicates number of casinos in the area.

All location data is as of Dec. 31, 2020.

Illinois Gaming Board

801 South Seventh Street
Suite 400 – South
Springfield, Illinois 62703
217-524-0226
Website

The Illinois Gambling Act created the Illinois Gaming Board (board). The five-member board, appointed by the governor and confirmed by the Senate, administers a regulatory and tax collection system for casino gambling and sports betting in Illinois.

AVAILABLE GAMING LICENSES
Casino Operator License (Owners license)
Racetrack Casino Operator License (Organization gaming license)
Supplier License

For more information on available gaming licenses, see Regulatory Fact Sheet.

GAMING TAX RATE
Illinois has a graduated percentage tax on casino gross gaming revenues based on annual adjusted gross receipts (AGR) (230 ILCS 10/13):

TABLE GAME TAX
AGR TAX RATE
Up to $25m 15%
Over $25m 20%
ALL OTHER GAMBLING GAMES
AGR TAX RATE
Up to $25m 15%
$25m to $50m 22.5%
$50m to $75m 27.5%
$75m to $100m 32.5%
$100m to $150m 37.5%
$150m to $200m 45%
More than $200m 50%

TAX PROMOTIONAL CREDITS
Yes. May not exceed 20 percent.

WITHHOLDINGS ON WINNINGS
Must withhold full rate of Illinois tax on gambling winnings over $5,000.

TAX ALLOCATION
Taxed revenues are deposited into the State Gaming Fund. The State Gaming Fund supports the operations of the Gaming Board and makes transfers into the General Funds for education spending and host communities. For information on how monies from the Fund are allocated, see Regulatory Fact Sheet.

STATUTORY FUNDING REQUIREMENT
Illinois must maintain a public education, research and training program for treatment and prevention of problem gambling.

SELF-EXCLUSION
Minimum self-exclusion length is 5 years.

COMPLIMENTARY ALCOHOLIC DRINKS
None

ADVERTISING RESTRICTIONS
None

ON-PREMISE DISPLAY REQUIREMENT
Required for slot machine gaming licensees

AGE RESTRICTIONS
21+ years of age to gamble
21+ years of age on floor

TESTING REQUIREMENTS
Must use accredited outside testing lab for evaluation.

ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance requirements.

SHIPPING REQUIREMENTS
Requires 10-days advance notice to IGB.

RESTRICTIONS ON POLITICAL CONTRIBUTIONS
State requires licensees disclose contributions.

CREDIT OFFERED TO PATRONS
Credit may be extended only in a commercially reasonable manner considering the assets, liabilities, prior payment history and income of the patron.

AUTHORIZED OPERATORS
Commercial casinos, racetracks, sports arenas & online operators

MOBILE/ONLINE
Allowed statewide

TAX RATE
Land-based: 15-17 percent
Online/Mobile: 15 percent

INITIAL LICENSING FEE
Land-based: $10 million
Online-only: $20 million

LICENSE RENEWAL FEE
$1 million, payable every 4 years

AMATEUR RESTRICTIONS
In-state collegiate teams

OFFICIAL DATA MANDATE
Official league data for in-play and prop betting

INTEGRITY FEE
None