State-wide Fixed Rates (Non-location-driven)

Gaming Taxes

Bingo Tax and License Fees
Charitable Games Tax & License Fees
Pull Tab & Jar Games Tax & License Fees
Racing Privilege Tax
Riverboat Gambling Taxes and License Fees

Note: Click here for the Tax Rate Finder (Location-driven).

Updated 08/14/2007

Gaming Taxes	State-wide Tax Rates	License Fee
Bingo Tax and License Fees	5 percent of gross proceeds	Regular License $200 for one year Limited License $50 for one year Premise Provider License $200 for one year $600 for three years Supplier License $200 for one year $600 for three years
Charitable Games Tax & License Fees	3 percent of gross proceeds	Regular License $200 for one year Premise Provider License $50 for one year $150 for three years Supplier License $500 for one year $1,500 for three years Equipment Owner $50 one time fee
Pull Tab & Jar Games Tax & License Fees	5 percent of gross proceeds	Regular Llicense $500 for one year Limited License $50 for one year Supplier and Manufacturer License $5,000 for one year $15,000 for three years
Racing Privilege Tax - These taxes are due to the Illinois Racing Board
Flat Pari-mutuel Tax Rate	A licensed racetrack must pay 1.5 percent of the amount wagered in Illinois on a horse race at the licensed facility’s racetrack.	not applicable
Admittance Tax	A licensed facility (racetrack or OTB parlor) must pay 15 cents for each paid admission ticket.	not applicable
Riverboat Gambling Taxes and License Fees -These taxes and fees are due to the Illinois Gaming Board.
Admission	A licensed owner must pay tax per admission based on attendance in the previous calendar year at the following rates: $2 per admission, 1 million or fewer; $3 per admission, over 1 million.	Application fees: Owner $50,000 first year $5,000 other years Supplier - $10,000 Occupational Level 1 - $1,000 Level 2 - $200 Level 3 - $75 License Fees: Owner $50,000 first year $5,000 other years Supplier - $5,000 Occupational Levels 1-3 - $50
Wagering Tax	The wagering tax is based on the adjusted gross receipts (AGR) of Illinois riverboat casinos. 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.