reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.100 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
As used in this Part, the terms listed below are defined as
				follows:
"Act": The Illinois Pull Tabs and Jar Games Act (Ill. Rev.
				Stat. 1989, ch. 120, pars. 1051 et seq.);
"Deal": A separate package, series of packages, or card
				consisting of one game of pull tabs with the same serial number, purchased from
				a licensed manufacturer or supplier;
"Department": The Illinois Department of Revenue;
"Flare": The posted display setting forth the rules and prizes
				of a particular deal of pull tabs;
"Member": A person who is eligible to participate in the sale
				of pull tabs for a regular licensee;
"Organization": A corporation, agency, partnership,
				association, firm or other entity consisting of 2 or more persons joined by a
				common interest or purpose (Section
				1.1 of the Act);
"Pull tabs": Any of several different but closely related types
				of charitable gaming tickets which may be sold by licensees under the Act. As
				used in this Part, the term includes pull tabs, jar tickets, and tipboards,
				each of which is separately defined below. Nothing in the Act or this Part
				applies in any way to pull tabs sold in accordance with the Charitable Games
				Act (Ill. Rev. Stat. 1989, ch. 120, par. 1121 et seq.) or the rules
				implementing that Act (86 Ill. Adm. Code 435):
A pull tab, also known as a "break open", is a card, the face
				of which is initially covered or otherwise hidden from view in order to conceal
				a number, symbol or set of symbols, some of which have been designated in
				advance as prize winners (Section
				1.1 of the Act);
A jar ticket is a folded and banded ticket concealing a number,
				symbol or set of numbers or symbols, some of which have been designated in
				advance as winners;
A tipboard is a board or placard to which are attached tickets
				which contain concealed numbers. The winning number is determined by removing a
				seal on the board.
"Received by the Department" or similar phrases: Whenever this
				Part requires that any writing or payment must be received within a specified
				number of days or by a specified date, the provisions of Section
				1.25 of "AN ACT
				to revise the law in relation to the construction of the statutes" (Ill. Rev.
				Stat. 1989, ch. 1, par. 1026) shall apply;
"Regular licensee": An organization holding a license
				authorizing it to sell pull tabs in Illinois to the public.
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.120 - Limited Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Eligibility. Any organization which would be eligible for a regular license but
			 which does not hold one, is eligible for a special permit to sell pull tabs. A
			 special permit issued pursuant to this Section shall be known as a "limited
			 license", solely for the purpose of differentiating these special permits from
			 special permits issued pursuant to Section
			 432.110(d).
b) Applications. Application for a limited
			 license must be made on the form prescribed by the Department, and must be
			 accompanied by a license fee of $50 in the form of a check or money order
			 payable to the Illinois Department of Revenue. Applications must be accompanied
			 by the same documents and information which are required to accompany
			 applications for regular licenses (see Section
			 432.110(b)
			  ).
c) Licenses. Within 30 days after the receipt
			 of a completed application, the Department will approve or deny the
			 application. If the Department determines that an organization meets all of the
			 eligibility requirements of this Section, and is not ineligible for any of the
			 reasons stated in Section
			 432.150,
			 the Department will issue a limited license to the organization.
1) A limited license authorizes the licensee
			 to sell pull tabs at no more than 2 indoor or outdoor festivals in a year for a
			 maximum of 5 days on each occasion. No more than 2 limited licenses may be
			 issued to any organization in any year.
2) If the Department receives a completed
			 application less than 30 days before the first date on which the applicant
			 wants to sell pull tabs, the Department will make every reasonable effort to
			 act on the application prior to that date. However, no organization may begin
			 to sell pull tabs without having a valid limited license in its
			 possession.
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.130 - Manufacturer's Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Applications. Application for a manufacturer's license must be made on the form
			 prescribed by the Department, and must be accompanied by a license fee of
			 $5,000 in the form of a check or money order payable to the Illinois Department
			 of Revenue, and by the following documents and information:
1) If the applicant is a corporation, a copy
			 of the applicant's Articles of Incorporation and bylaws;
2) Any other information requested by the
			 Department which is necessary to establish the applicant's eligibility for a
			 manufacturer's license.
3) If,
			 during a license year, any of the information provided to the Department by the
			 licensee changes or becomes inaccurate, the licensee must notify the Department
			 within 20 days, in writing, of any changes.
4) The application form shall include the
			 following information:
A) Name of
			 business
B) Place of
			 business
C) Mailing
			 address
D) Registration number (if
			 registered under Retailer's Occupation Tax Act)
E) Ownership (specify individual,
			 partnership, corporation, or other)
F) Date established
G) If foreign corporation, date qualified to
			 do business in Illinois
H) If doing
			 business under an assumed name, enter county and number of your Assumed Name
			 Certificate
I) For each officer and
			 director, enter name, title, address, social security number, date of birth,
			 and race. (If partnership enter name and address of all partners)
J) Has any person not in the application
			 herein, or if corporate applicant, any person not an officer, director or
			 stockholder of such a corporation any interest, financial proprietary, or
			 other, direct or indirect, in the business to be licensed, or has made any loan
			 to the applicant, for said business (If so, set forth the names and addresses
			 of such persons, the nature of the interest and the date acquired)
K) Has the applicant or any officer,
			 director, partner, or employee of the applicant been convicted of a felony
			 within the last 10 years, or convicted of a violation of Article 28 (gambling)
			 of the Criminal Code of 1961?
L)
			 Has the applicant of (if a partnership) any partner or (if a corporation) any
			 of the officers, directors, or stockholders, or any employee thereof ever been
			 a professional gambler?
M) Has the
			 applicant or any officer, director, partner, or employee of the applicant ever
			 had a pull tab, bingo, or charitable games license revoked by the
			 Department?
N) Name and phone
			 number of the person responsible for furnishing records and information about
			 company
O) Signature of applicant,
			 president and secretary
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.140 - Supplier's Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Applications. Application for a supplier's license must be made on the form
			 prescribed by the Department, and must be accompanied by a license fee of
			 $5,000 in the form of a check or money order payable to the Illinois Department
			 of Revenue, and by the following documents and information:
1) If the applicant is a corporation, a copy
			 of the applicant's Articles of Incorporation and bylaws;
2) Any other information requested by the
			 Department which is necessary to establish the applicant's eligibility for a
			 supplier's license;
3) If, during a
			 license year, any of the information provided to the Department changes or
			 becomes inaccurate, the licensee must notify the Department within 20 days, in
			 writing, of any changes.
4) The
			 application form shall include information identical to that listed in Section
			 432.130(a)(4).
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.150 - Ineligibility for License

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 following are ineligible for any license under the Act:
1) Any person who has been convicted of a
			 felony within 10 years of the date of the application;
2) Any person who has been convicted of a
			 violation of Article 28 (gambling) of the Criminal Code of 1961 (Ill. Rev.
			 Stat. 1987, ch. 38, par. 28-1 et seq.);
3) Any person who has had a pull tab, bingo,
			 or charitable games license revoked by the Department;
4) Any person who is or has been a
			 professional gambler; for example, one who has declared himself to be a
			 professional gambler on an income tax return, or who has been convicted of a
			 gambling offense in another jurisdiction;
5) Any firm or corporation in which a person
			 defined in subsections (1), (2), (3), or (4) above has a proprietary,
			 equitable, or credit interest, or in which such person is active or
			 employed;
6) Any organization in
			 which a person defined in subsections (1), (2), (3), or (4) above is an
			 officer, director, or employee, whether compensated or not;
7) Any organization in which a person defined
			 in subsections (1), (2), (3), or (4) above is to participate in the management
			 or operation of pull tabs (Section 2 of the Act);
8) Any unlicensed person or organization
			 engaging in any activities required to be licensed under the Act;
9) Any person or organization submitting any
			 application, supporting documentation, return, or report containing statements
			 which the person or organization knows, or should know, to be false;
10) Any person or organization which, when
			 required pursuant to the Act or this Part, has failed to file or submit any
			 report, return, application, or documentation, or which has failed to pay any
			 fee, tax, penalty, or interest due the Department for any period during which
			 the person or organization had a valid license issued under the Act;
11) Any person or organization which fails to
			 file a return, or to pay the tax, penalty or interest shown in a filed return,
			 or to pay any final assessment of tax, penalty or interest as required by any
			 other tax act administered by the Department (Section 39b47 of The Civil
			 Administrative Code of Illinois, (Ill. Rev. Stat. 1987, ch. 127, par.
			 39b47)).
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.160 - Restrictions and Limitations on the Sale of Pull Tabs

Current through Register Vol. 48, No. 28, July 12, 2024
a) Licenses. No person or organization may
			 sell pull tabs or advertise pull tabs for sale in Illinois without having a
			 valid license to do so.
1) Licensed
			 manufacturers may sell pull tabs only to licensed suppliers, licensed suppliers
			 may sell pull tabs only to regular and limited licensees, and regular and
			 limited licensees may sell pull tabs only to the public. A manufacturer or
			 supplier may rely on its customers' representations that they are properly
			 licensed (under the license numbers provided by the customers) unless the
			 manufacturer or supplier has received notification from the Department that a
			 particular person or organization does not have a valid license.
2) Regular and limited licensees may obtain
			 pull tabs only from licensed suppliers. It is the responsibility of regular and
			 limited licensees to ensure that all pull tabs which they obtain are marked
			 with the name of the supplier on each pull tab. Regular and limited licensees
			 are requested to notify the Department whenever they receive any printed
			 material advertising the availability of pull tabs if no supplier's license
			 number appears on the material. A supplier's license number will be in the form
			 of the letters "PS" followed by a hyphen and one or more numerals. The
			 notification to the Department, which may consist entirely of a copy of the
			 printed material, should be addressed to the Illinois Department of Revenue,
			 Office of Bingo and Charitable Games, P.O. Box 19480, Springfield, Illinois
			 62794-9480.
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.170 - Imposition of Tax; Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a) There
			 shall be paid to the Department 5% of the gross proceeds from the sale of pull
			 tabs (Section 5 of the Act). Gross proceeds includes the total receipts, in
			 whatever form, before winning tickets are paid. "Gross proceeds" expressly
			 includes the prize value of winning pull tab tickets which are exchanged for
			 additional pull tabs rather than for cash. "Gross proceeds" should be
			 distinguished from "net proceeds", which is the amount left after winning
			 tickets are paid.
b) Payment of tax
			 must be made by money order or certified check (Section 5 of the Act). For
			 regular licensees payment must be received within 20 days after the end of each
			 calendar quarter (i.e. by April 20, July 20, October 20, and January 20). For
			 limited licensees payment must be received within 20 days after the license
			 expires.
c) Each tax payment must
			 be accompanied by a return on forms provided by the Department. The return
			 shall state the number of days on which pull tabs were sold, the gross proceeds
			 from the sale of pull tabs, the name and supplier's license number of all
			 suppliers from whom the regular or limited licensee obtained pull tabs during
			 the quarter, and any other information requested by the Department relating to
			 books or records which the regular or limited licensee is required to
			 maintain.
d) A return must be filed
			 as provided in subsection (c) above even if no tax is due. The return shall
			 state that no pull tabs were sold during the quarter covered by the
			 return.
e) Regular and limited
			 licensees should be aware that they may be subject to federal excise tax
			 liability on the proceeds from the sale of pull tabs. Licensees should contact
			 the nearest office of the United States Internal Revenue Service for more
			 information.
f) Any officer or
			 employee of any corporation subject to the provisions of the Act who has the
			 control, supervision or responsibility of filing returns and making payment of
			 the amount of tax imposed by the Act and who willfully fails to file such
			 return or to make such payment to the Department or willfully attempts in any
			 other manner to evade or defeat the tax shall be personally liable to a penalty
			 equal to the total amount of tax evaded, including interest and penalties
			 thereon; and the personal liability of such officer or employee shall survive
			 the dissolution of the corporation. (Section 131/2 of the Retailers' Occupation
			 Tax Act, Ill. Rev. Stat. 1987, ch. 120, par. 4521/2).
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.180 - Records; Audits

Current through Register Vol. 48, No. 28, July 12, 2024
a) Pull tabs
			 checking account. Before a regular or limited licensee may begin selling pull
			 tabs it must establish a checking account into which its gross proceeds from
			 pull tab sales (less cash returned to winners) must be deposited. All
			 expenditures of pull tab proceeds (other than cash prizes) must be by
			 electronic funds transfers or checks, having consecutive numbers, payable to a
			 specific person or organization. No checks shall be written to "cash." The
			 amount of gross receipts from pull tabs, the amount paid back in prizes, and
			 the expenditures from the pull tabs checking account shall be reported on a
			 form provided by the Department and submitted annually along with the
			 organization's application for renewal of its pull tabs license (see Section
			 432.110(b)(4)
			  ).
b) Records. In addition to a current
			 membership list, regular and limited licensees shall keep the following records
			 for a period of 3 years:
1) The gross
			 proceeds from the sale of pull tabs and the amount returned in prizes for each
			 day that pull tabs are sold;
2) The
			 receipts obtained from licensed suppliers when pull tabs are purchased (see
			 Section
			 432.140(c)(1)
			  ).
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.190 - Denial, Suspension, or Revocation of Licenses; Criminal Sanctions

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department
			 will deny the application of any person or organization which does not satisfy
			 all eligibility requirements for the license for which application is made, or
			 which is ineligible for a license under Section
			 432.150.
b) The Department will suspend the license of
			 any person or organization which, while its license is in effect, becomes
			 ineligible for any reason. The suspension will remain in force until the person
			 or organization regains eligibility.
c) The Department will issue a warning to,
			 suspend, or revoke the license of any person or organization violating the Act
			 or this Part.
1) Suspensions and revocations
			 imposed under this subsection will range in duration from one day to one year.
			 The choice and duration of sanctions will be made on a case by case basis, and
			 will be based on the licensee's history of compliance; the number, seriousness,
			 and duration of violations; the cooperation extended to the Department by
			 licensees in discontinuing and correcting violations; and the sanctions imposed
			 on others by the Department under similar circumstances.
2) A suspension or revocation is effective
			 immediately upon receipt by the licensee of the notice of suspension or
			 revocation, or five days after the Department mails the notice, whichever
			 occurs first.
Illinois Administrative Code › Title 86 - REVENUE › Part 432 - PULL TABS AND JAR GAMES ACT › Section 432.200 - State - Local Relations

Current through Register Vol. 48, No. 28, July 12, 2024
a) One-half
			 of the payments made to the Department under the Act are deposited into the
			 Illinois Gaming Law Enforcement Fund. The Act provides that the General
			 Assembly shall make appropriations from the Fund to the Department so that the
			 Department can make grants to counties and municipalities for law enforcement
			 purposes. The amounts of grants to counties or municipalities shall bear the
			 same ratio as the number of licenses issued in counties or municipalities bears
			 to the total number of licenses issued in the state (Section 5(b) of the Act).
			 As used in this section "license" means a regular license. A license is
			 "issued" in the county or municipality in which the licensee states on its
			 application that it will be making the most pull tab sales in terms of gross
			 receipts.
b) In addition to the
			 criminal penalties for violations set forth in Section 7 of the Act, sale of
			 pull tabs in violation of the Act also constitutes illegal gambling in
			 violation of Article 28 of the Criminal Code of 1961. Accordingly, it is the
			 Department's policy to inform local law enforcement authorities, in writing,
			 when the Department has information concerning such illegal gambling.
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.120 - Charitable Games Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Licenses
1) In General
A) Except as otherwise provided, no person
			 may conduct charitable games without having in its possession a valid
			 charitable games license issued by the Department. In addition, a licensed
			 organization may conduct charitable games only on the date, during the hours,
			 and (except as provided in subsection (a)(4)) at the location stated on the
			 license.
B) A charitable games
			 license will be issued for as many as four events during a license year. A
			 charitable games event is considered to be a one-date event (beginning no
			 earlier than noon of one day and concluding no later than 2 a.m. on the
			 following day). These dates may be consecutive or separate, or a combination of
			 both.
C)
A licensed
			 organization may hold only one charitable games license.
(Section 3 of
			 the Act)
A license is not assignable or transferable.
(Section
			 4(8) of the Act)
D) The Department
			 shall issue a charitable games license only upon:
i) submission of an application in the form
			 and manner provided in this Section;
ii) payment of a nonrefundable fee of $400 in
			 the form of a check or money order payable to the Illinois Department of
			 Revenue; and
iii) a determination
			 by the Department that the applicant is a qualified organization.
E) Unless renewed or extended as
			 provided in subsection (a)(3) and (a)(5), a charitable games license shall be
			 valid only for the two-year period beginning with the effective date stated on
			 the license. However, as provided in Section
			 435.200,
			 the Department may suspend or revoke a license prior to the expiration of the
			 two-year period.
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.130 - Supplier's License

Current through Register Vol. 48, No. 28, July 12, 2024
a) In General.
No
person shall sell, lease, lend, distribute or
			 otherwise provide to any organization licensed to conduct charitable games
			 events in Illinois any charitable games equipment, without having
			 first
obtained
a supplier's
license to do so
			 from the Department
except as provided in subsection (h) (Section 6 of
			 the Act).
1)
No licensed supplier
			 under the Act shall lease, lend, or distribute charitable gaming equipment,
			 supplies, or other devices to persons not otherwise licensed to conduct
			 charitable games under the Act
(Section 6 of the Act). To ensure that
			 the organization to whom equipment is sold, leased, lent or distributed is
			 licensed for charitable gaming, the supplier shall obtain from the organization
			 and retain among his or her books and records a copy of the organization's
			 license showing the license number, expiration date and event date for which
			 the equipment was sold, leased, lent or distributed.
A)
All charitable games equipment
			 shall be kept segregated and separate from any other products, materials or
			 equipment that the supplier might own, sell or lease
(Section 6 of the
			 Act), and the supplier shall inform the Department of the exact location of the
			 storage of all charitable games equipment in the supplier's
			 possession.
B) No supplier shall
			 sell, lease or distribute to any licensed organization any item of charitable
			 games equipment not included on the list (or any amendments to the list)
			 described in subsection (b)(1), nor shall any supplier sell, lease or
			 distribute to any charitable games licensed organization any item of charitable
			 games equipment at a price other than the price on file with the Department.
			 Changes in price must be reported to the Department 30 days prior to the
			 change.
C) Suppliers may deliver
			 equipment to a licensed organization up to one day before the date of the
			 scheduled event, if the contract with the licensed organization specifies an
			 early delivery date. Delivery is authorized only when the supplier delivers the
			 equipment to a secured location (e.g., a location where access is restricted to
			 the licensed organization with whom the supplier has contracted).
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.140 - Provider's License

Current through Register Vol. 48, No. 28, July 12, 2024
a) In General
1) Except as provided in this Section, any
			 person owning, leasing or controlling premises upon which any charitable games
			 event is to be conducted must first obtain a license to provide the premises
			 for the charitable games event.
A)
A
			 licensed provider, other than a municipality, may not provide the same premises
			 for conducting more than 12 charitable games nights per calendar year. A
			 municipality may provide the same premises for conducting 48 charitable games
			 nights during a 12 month period.
(Section 5 of the Act)
B) A provider is authorized to provide
			 premises for charitable gaming only for organizations that have been duly
			 licensed by the Department. To ensure that the organization is duly licensed,
			 the provider shall obtain from the organization a copy of its charitable games
			 license, and shall retain this documentation in its books and
			 records.
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.150 - Ineligible Organizations

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
			 following are ineligible for any license under the Act:
1)
Any person who has been convicted
			 of a felony within the last 10 years prior to the date of the
			 application;
2) Any person
			 who has been convicted of a violation of Article 28 (Gambling) of the Criminal
			 Code of 1961 or the Criminal Code of 2012 [720 ILCS 5 /Art. 28];
3)
Any person who has had any license
			 issued under the Bingo License and Tax Act
[230 ILCS 25 ]
,
			 Illinois Pull Tabs and Jar Games Act
[230 ILCS 20 ]
or
			 Charitable Games Act
[230 ILCS 30 ]
revoked by the
			 Department;
4)
Any
			 person who is or has been a professional gambler
; for example, one who
			 has declared himself to be a professional gambler on an income tax return, or
			 who has been convicted of a gambling offense in another jurisdiction;
5)
Any person found gambling in a
			 manner not authorized by the Act, the Illinois Pull Tabs and Jar Games Act, or
			 the Bingo License and Tax Act, participating in such gambling, or knowingly
			 permitting such gambling on premises where an authorized charitable games event
			 is authorized to be or has been conducted.
These acts are deemed to
			 have been committed by a person when any determination issued by the Department
			 (e.g., fine, suspension or revocation) regarding these events has become
			 final;
6) Any organization in which
			 a person defined in subsection (a)(1), (2), (3), (4) or (5) has a proprietary,
			 equitable or credit interest, or in which the person is active or
			 employed;
7)
Any
			 organization in which a person defined in subsection
(a)
(1),
			 (2),(3),(4) or (5) is an officer, director, or employee, whether compensated or
			 not
;
8)
Any
			 organization in which a person defined in subsection
(a)
(1),
			 (2), (3),(4) or (5)
is to participate in the management or
			 operation of charitable games
(Section 7 of the Act);
9) Any unlicensed person engaging in any
			 activities required to be licensed under the Act. These acts are deemed to have
			 been committed when any determination issued by the Department (e.g., fine,
			 confiscation) regarding these events has become final;
10) Any person submitting any application,
			 supporting documentation, return or report containing statements the person
			 knows, or should know, to be false;
11) Any person who, when required pursuant to
			 the Act or this Part, has failed to file or submit any report, return,
			 application or documentation, or that has failed to pay any fee, tax, penalty
			 or interest due the Department for any period during which the person has a
			 valid license issued under the Act;
12) Any person that
fails to file a
			 return, or to pay the tax, fee, penalty or interest shown in a filed return, or
			 to pay any final assessment of tax, fee, penalty or interest, as required by
			 any other tax or fee Act
administered by the Department.
			 [20
			 ILCS 2505/2505-380 ].
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.170 - Restrictions and Limitations on the Conducting of Charitable Games

Current through Register Vol. 48, No. 28, July 12, 2024
a)
The
			 entire net proceeds from charitable games must be exclusively devoted to the
			 lawful purposes of the organization permitted to conduct that game
(Section 8(1) of the Act).
b)
No person except a bona fide member or employee of the sponsoring
			 organization, or a volunteer recruited by the sponsoring organization, may
			 participate in the management or operation of a charitable games event
(Section 8(2) of the Act).
1) A house dealer
			 must be provided for all card games played at an event. These dealers are
			 considered to participate in the management and operation of the games, and
			 must be a bona fide employee, member or volunteer recruited by the licensed
			 organization.
2)
No
			 employee, owner or officer of a consultant service hired by a licensed
			 organization to perform services at the event, including, but not limited to,
			 security for persons or property at the event, or services before the event,
			 including, but not limited to, training for volunteers or advertising, may
			 participate in the management or operation of the games
(Section 8(21)
			 of the Act).
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.180 - Imposition of Tax, Returns

Current through Register Vol. 48, No. 28, July 12, 2024
a)
There shall be paid to the Department 5% of the net proceeds of any
			 charitable games event conducted in the State
(Section 9 of the Act).
"
Net proceeds" means all money received, plus the fair market
			 value of any property received, from the sale of chips, and the entire fee or
			 donation charged for admission or entry into a charitable games event, minus
			 all money, plus the cost to the organization of any noncash prize, paid out to
			 participants to redeem chips at the conclusion of the event or when the
			 participant leaves. For purposes of this Section, "fee or donation charged for
			 admission or entry into a charitable games event" includes the amount paid to a
			 sponsoring organization for hosting a charitable games event which is not open
			 to the public (e.g., a "casino night" party which is hosted only for a
			 corporation and its clients). The entire amount of an entry fee or donation is
			 considered to be "net proceeds" even when payment does not entitle the person
			 paying to receive any chips, and even though part or all of the fee represents
			 payment for food or beverages.
b)
			 Payment shall be made within 30 days after the completion of the charitable
			 games events. In the case of a series of charitable games events conducted on
			 successive days, the payment for all such events shall be made within 30 days
			 after the completion of the last such event.
c)
Accompanying each payment shall be
			 a return on forms prescribed by the Department
. The return shall be
			 filed by the sponsoring organization and shall contain such information as the
			 Department may require. The return shall include, on a form provided by the
			 Department, the names, social security numbers and signatures of all
			 individuals participating in the management or operation of the games,
			 containing a signed statement by all such individuals and the presiding officer
			 of the sponsoring organization that the organization has complied with all
			 provisions of the Act.
Failure to submit either the payment or return
			 within the specified time may result in suspension or revocation of the
			 license
of the sponsoring organization. (Section 9 of the
			 Act)
d) If a sponsoring
			 organization intends to cancel a charitable games event, it must notify the
			 Department in writing prior to the event. If it notifies the Department after
			 the event date, it must file a return within 30 days after the scheduled date
			 of the cancelled event.
e)
The sale of tangible personal property at charitable games events is
			 subject to all State and local taxes and obligations
(Section 8(14) of
			 the Act).
f)
Tax returns
			 filed pursuant to the Act shall not be confidential and shall be available for
			 public inspection
(Section 9 of the Act).
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.200 - Denial, Suspension, or Revocation of Licenses

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department shall deny the application,
			 including a renewal application, of any person or organization that does not
			 satisfy all eligibility requirements for the license for which application is
			 made, or that is ineligible for a license under Section
			 435.150(a).
b)
The Department may, in its
			 discretion, suspend or revoke any license when it finds that the licensed
			 organization or any person connected therewith has violated or is violating the
			 provisions of the Act
(Section 10 of the Act), or when it finds that
			 the licensed organization has become ineligible for any reason while the
			 license is in effect.
1) The Director may
			 review the offenses subjecting the licensee to revocation and may issue a
			 suspension. The decision to reduce a revocation to a suspension, and the
			 duration of the suspension, shall be made by taking into account factors that
			 include, but are not limited to, the licensee's previous history of compliance
			 with the Act and this Part, the number, seriousness, and duration of the
			 violations, and the licensee's cooperation in discontinuing and correcting
			 violations. Violations of Sections 4, 5, 6, 7, and 8 of the Act are considered
			 to be more serious in nature than other violations under the Act.
2) The effective date of a revocation or
			 suspension shall be not less than 25 days after the date the Department mails
			 the notice of revocation or suspension to the licensed organization. If the
			 licensed organization requests a hearing within 20 days as provided in
			 subsection (c)(2), the effective date of any revocation or suspension is stayed
			 pending the outcome of the hearing, and the licensed organization may continue
			 to operate under the license, unless the Department has determined that a
			 summary revocation or suspension is warranted, as provided in Section 13 of the
			 Act. If a license expires during a stay of revocation or suspension, the
			 licensed organization may apply for renewal pursuant to Section
			 435.120(a)(3).
			 Assuming the organization is otherwise eligible, the Department may issue a
			 renewed license. If the hearing officer determines that revocation is
			 warranted, the renewed license shall be summarily revoked.
3)
A revocation or suspension shall
			 be in addition to, and not in lieu of, any other civil or criminal penalties or
			 assessments authorized by the Act
(Section 10 of the Act).
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.210 - Criminal and Civil Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Section 12 of the Act establishes criminal penalties for violations as follows:
1)
Any person who conducts or
			 knowingly participates in an unlicensed charitable game commits the offense of
			 gambling in violation of Section 28-1 of the Criminal Code of
			 2012.
2)
Any
			 person who violates any provision of the Act or who willfully violates any rule
			 or regulation of the Department for the administration and enforcement of the
			 Act is guilty of a Class A misdemeanor. Any second or subsequent violation
			 constitutes a Class 4 felony.
3)
Any person who fails to file a
			 charitable games return or who files a fraudulent return or application under
			 the Act or any officer or agent of an organization or a corporation licensed
			 under the Act who signs a fraudulent return or application filed on behalf of
			 such organization or corporation is guilty of a Class A misdemeanor. Any second
			 or subsequent violation constitutes a Class 4 felony.
4)
Any person or organization which
			 knowingly sells, leases, or distributes for compensation within this State, or
			 possesses with intent to sell, or lease, or distribute for compensation within
			 this State, any charitable games equipment without having first obtained a
			 license to do so from the Department is guilty of a Class A misdemeanor, the
			 fine for which shall not exceed $50,000
.
Illinois Administrative Code › Title 86 - REVENUE › Part 435 - CHARITABLE GAMES ACT › Section 435.220 - State-Local Relations

Current through Register Vol. 48, No. 28, July 12, 2024
a) Whenever
			 the Department takes any action authorizing or prohibiting the conducting of a
			 charitable games event, it shall notify the police department or sheriff's
			 office, as the case may be, whose jurisdiction includes the premises on which
			 charitable games event(s) are authorized or prohibited.
b) Any law enforcement agency that takes
			 action relating to the operation of a charitable games event, whether licensed
			 or unlicensed, shall notify the Department and specify the extent of the action
			 taken and the reasons for such action (Section 15 of the Act). The Department
			 shall thereupon take whatever action is necessary under the Act. Any law
			 enforcement agency that confiscates charitable games equipment and/or gross
			 proceeds as provided in Section
			 435.210(b)
			  shall, as soon as practicable under the
			 circumstances, turn over such equipment and/or proceeds to the
			 Department.
c) From appropriations
			 to the Department for such purpose, the Department shall make grants to
			 counties and municipalities for law enforcement purposes. The amount of a grant
			 to a county or municipality shall bear the same ratio to the total amount of
			 grants made as the number of charitable games licenses issued in the
			 municipality, or in the county outside the boundaries of any municipality,
			 bears to the total number of charitable games licenses issued in the State in
			 the fiscal year immediately preceding the fiscal year during which such grants
			 will be made. For purposes of this provision, the Department shall consider
			 only the number of charitable games licenses issued, not the number of
			 charitable games events conducted under each license.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.20 - Tax - How Paid

Current through Register Vol. 48, No. 28, July 12, 2024
a) Except
			 as provided in subsection (b), payment of the tax imposed by the Act shall be
			 evidenced by a stamp or alternative tax indicia affixed to each "original
			 package" of cigarettes. Stamps are sold only to distributors by the Department
			 at a discount (explained in more detail in Section
			 440.90
			 of this Part), when purchased according to law, in denominations evidencing
			 payment of the tax on packages of 20 and 25 cigarettes.
b) Illinois cigarette manufacturers who place
			 their cigarettes in original packages contained inside a sealed transparent
			 wrapper, and similar out-of-state cigarette manufacturers who elect to qualify
			 and are accepted by the Department as distributors under Section 4b of the Act,
			 shall pay the taxes imposed by the Act by remitting the amount of the taxes,
			 less the discount explained in Section 440.90, to the Department by the
			 5th day of each month, covering cigarettes shipped
			 or otherwise delivered in Illinois to purchasers during the preceding calendar
			 month. The manufacturers of cigarettes in original packages contained inside a
			 sealed transparent wrapper, before delivering the cigarettes or causing the
			 cigarettes to be delivered in this State to purchasers, shall evidence their
			 obligation to remit the taxes due with respect to the cigarettes by imprinting
			 language to be prescribed by the Department on each original package of
			 cigarettes underneath the sealed transparent outside wrapper of the original
			 package, in a place on the package and in such manner as the Department may
			 designate. The imprinted language shall acknowledge the manufacturer's payment
			 of, or liability for, the tax imposed by the Act with respect to the
			 distribution of those cigarettes.
c) The Department may refuse to sell
			 cigarette revenue stamps to any person who does not comply with the provisions
			 of the Cigarette Tax Act.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.30 - Tax - Who Liable For

Current through Register Vol. 48, No. 28, July 12, 2024
a) All
			 retailers of cigarettes as defined in Section 1 of the Act are liable for the
			 tax therein imposed. Distributors of cigarettes are required to prepay the tax
			 and to collect it as a separate item from retailers.
b) The Act defines "retailer" as follows:
1) "Retailer" means any person who engages in
			 the making of transfers of the ownership of, or title to, cigarettes to a
			 purchaser for use or consumption and not for resale in any form, for a valuable
			 consideration.
2) "Retailer" shall
			 be construed to include any person who engages in the making of transfers of
			 the ownership of, or title to, cigarettes to a purchaser, for use or
			 consumption by any other person to whom such purchaser may transfer the
			 cigarettes without a valuable consideration.
3) "Retailer" does not include a person:
A) Who transfers to residents incarcerated in
			 penal institutions or resident patients of a State-operated mental health
			 facility ownership of cigarettes made, manufactured, or fabricated as part of a
			 correctional industries program; or
B) beginning August 27, 2007, who transfers
			 cigarettes to a not-for-profit research institution that conducts tests
			 concerning the health effects of tobacco products and who does not offer the
			 cigarettes for resale.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.40 - Design

Current through Register Vol. 48, No. 28, July 12, 2024
The Department shall adopt the design or designs of the tax
				stamps or alternative tax indicia and shall procure the printing of such stamps
				or alternative tax indicia in such amounts and denominations as it deems
				necessary to provide for the affixation of the proper amount of tax stamps or
				alternative tax indicia to each original package of
				cigarettes.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.60 - Tax Stamps - How Affixed

Current through Register Vol. 48, No. 28, July 12, 2024
a)
			 Adhesive tax stamps furnished and sold by the Department must be physically
			 "affixed" to original packages of cigarettes.
b) Adhesive tax stamps shall be securely
			 attached to each original package of cigarettes so as to be clearly visible. If
			 the cigarettes are sold through vending machines the stamps shall be affixed so
			 that if any packages are visible in the machine, the stamps affixed thereto
			 shall also be visible.
c) If
			 original packages of cigarettes are wrapped in some substance to which stamps
			 do not readily adhere, such substance must be roughened or treated to assure
			 the proper adherence of stamps.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.70 - Tax Stamps - Affixed Out of State

Current through Register Vol. 48, No. 28, July 12, 2024
Nothing in the Act prevents any licensed distributor engaged in
				the sale of cigarettes in this State, who purchases such cigarettes outside
				this State and brings or causes the same to be brought within this State for
				sale or other disposition, from affixing proper tax stamps to original packages
				of cigarettes before such cigarettes are brought within the
				State.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.75 - Cigarette Package Sizes; Sale of Individual or Loose Cigarettes Prohibited; Penalties

Current through Register Vol. 48, No. 28, July 12, 2024
a)
Cigarettes may only be sold in packages of 20 or 25 cigarettes. The
			 sale of individual or loose cigarettes is prohibited.
If an authorized
			 agent of the Department finds open packages of cigarettes and empty packages of
			 cigarettes at or behind the sales counter, a prima facie presumption shall
			 arise that the person is selling individual or loose cigarettes in violation of
			 the Act. A person who is unable to rebut this presumption is in violation of
			 the Act and is subject to the penalties provided in this Section.
b)
Any person who violates subsection
			 (a) is liable to pay to the Department, for deposit in the Tax Compliance and
			 Administration Fund, a penalty of $1,000 for the first violation and $3,000 for
			 any subsequent violation.
The Department cannot assess more than one
			 penalty under this Section on a person in a 24-hour period.
c)
Any person who violates subsection
			 (a) shall be guilty of a Class 4 felony.
[
			 35
			 ILCS 130/18d ]
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.80 - Transporter Permits

Current through Register Vol. 48, No. 28, July 12, 2024
a) Persons
			 transporting within this State unstamped original packages containing more than
			 2,000 cigarette in any single lot or shipment and who are not otherwise
			 excepted under Section 9C of the Cigarette Tax Act must obtain a Cigarette
			 Transporter Permit from the Department.
b) The transporter shall have the permit in
			 the transporting vehicle during the period of transportation of the cigarettes.
1) Single Trip Transporter Permit
A) A Transporter Permit may be obtained for
			 the transportation of a single load or shipment of unstamped cigarettes within
			 this State. Application for a single trip Transporter Permit should be made on
			 Form IDR-169. Such permit will be valid only for the single load or shipment
			 specified on the permit.
B) Persons
			 transporting into Illinois for use or consumption, more than 2,000 cigarettes
			 in unstamped original packages must, in addition to obtaining a Transporter
			 Permit, file a Declaration of Possession of cigarettes pursuant to Section 12
			 of the Cigarette Use Tax Act and transmit the cigarette use tax due to the
			 Department.
Illinois Administrative Code › Title 86 - REVENUE › Part 440 - CIGARETTE TAX ACT › Section 440.90 - Tax Stamps - Purchase of: Cost: Discount

Current through Register Vol. 48, No. 28, July 12, 2024
a) Sales of stamps shall be made by the
			 Department, or any person authorized by the Department, to licensed
			 distributors in proper denominations, subject to discounts as explained in
			 subsection (b). The discount shall be allowed at the time of purchase of the
			 stamps, when purchase is required by the Act.
b) The discount allowable to distributors at
			 the time of purchasing stamps during any year commencing July 1 and ending the
			 following June 30
shall be equal to
			 1.75 %
			 of the amount of the tax payable under the Cigarette Tax Act up to and
			 including the first $3,000,000 paid by the distributor to the Department during
			 any such year and
			 1.5 % of the amount of any
			 additional tax paid by the distributor to the Department during any such
			 year
. (Section 2 of the Act)
c) Two or more distributors that use a common
			 means of affixing revenue tax stamps or that are owned or controlled by the
			 same interests shall be treated as a single distributor for the purpose of
			 computing the discount.
d)
All payment for revenue tax stamps must be made by means of electronic
			 funds transfer.
(Section 3 of the Act)
e)
The Department may refuse to sell
			 cigarette tax stamps to any person who does not comply with the provisions of
			 the Cigarette Tax Act.
(Section 3 of the Act)