Illinois Gaming Board
801 South Seventh Street
Suite 400 – South
Springfield, Illinois 62703
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)
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|
|Up to $25m||15%|
|ALL OTHER GAMBLING GAMES|
|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.
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.
Minimum self-exclusion length is 5 years.
COMPLIMENTARY ALCOHOLIC DRINKS
ON-PREMISE DISPLAY REQUIREMENT
Required for slot machine gaming licensees
21+ years of age to gamble
21+ years of age on floor
Must use accredited outside testing lab for evaluation.
ANTI-MONEY LAUNDERING REQUIREMENTS
Federal compliance 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.
Commercial casinos, racetracks, sports arenas & online operators
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
In-state collegiate teams
OFFICIAL DATA MANDATE
Official league data for in-play and prop betting
Related Research Reports
State of the States 2021
The definitive study of the U.S. commerical gaming industry in 2020, providing key financial performance data and other metrics for the 29 states and D.C. with commercial gaming operations.
State of the States 2020
The definitive study of the U.S. commerical gaming industry in 2019, providing key financial performance data and other metrics for the 25 states with commercial gaming operations.