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.
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Number of Casinos 15
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Economic Impact $7.04 Billion
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Jobs Supported 28,562
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Tax Impact $1.20 Billion
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Gross Gaming Revenue $2.52 Billion (2023)
Size of circle indicates number of casinos in the area.
All location data is as of Dec. 31, 2023.
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 $1,000.
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.
SMOKING BANS
No.
CASHLESS GAMING & ALTERNATIVE PAYMENTS
Yes. Illinois gaming statutes and regulations require gambling operators to utilize a cashless wagering system whereby all players’ money is converted to tokens, electronic cards, or chips used only for wagering in the gambling establishment. However, cryptocurrency is not currently accepted as a form of payment for gambling transactions.
AUTHORIZED OPERATORS
Commercial casinos, racetracks, sports arenas & online operators
MOBILE/ONLINE
Allowed statewide
TAX RATE
Land-based: 15-19 percent
Online/Mobile: 15 percent
INITIAL LICENSING FEE
Land-based: $5 million
Online-only: $20 million
LICENSE RENEWAL FEE
$1 million, payable every 4 years
AMATEUR RESTRICTIONS
In-state collegiate teams
TAX ON PROMOTIONAL CREDITS
Yes. Tax on “adjusted gross sports wagering receipts” includes a sports wagering licensee’s gross sports wagering receipts, less winnings paid to wagerers in such games.
AGE RESTRICTIONS
Must be 21 years old.