Statutes > Illinois Statutes > CHAPTER 230 GAMING > 230 ILCS 25/ Bingo License and Tax Act.

230 ILCS 25/ Bingo License and Tax Act.

    (230 ILCS 25/1)(from Ch. 120, par. 1101)
    Sec. 1. The Department of Revenue shall, upon application therefor on forms prescribed by the Department, and upon the payment of a nonrefundable annual fee of $200, and upon a determination by the Department that the applicant meets all of the qualifications specified in this Act, issue a bingo license for the conducting of bingo to any of the following: any bona fide religious, charitable, labor, fraternal, youth athletic, senior citizen, educational or veterans' organization organized in Illinois which operates without profit to its members, which has been in existence in Illinois continuously for a period of 5 years immediately before making application for a license and which has had during that entire 5 year period a bona fide membership engaged in carrying out its objects. However, the 5 year requirement shall be reduced to 2 years, as applied to a local organization which is affiliated with and chartered by a national organization which meets the 5 year requirement.
    Each license shall be in effect for one year from its date of issuance unless extended, suspended, or revoked by Department action before that date. The Department may provide by rule for an extension of any bingo license issued under this Act. Any extension provided shall not exceed one year. A licensee may hold only one license to conduct bingo and that license is valid for only one location. The Department may authorize by rule the filing by electronic means of any application, license, permit, return, or registration required under this Act. All taxes and fees imposed by this Act, unless otherwise specified, shall be paid into the General Revenue Fund of the State Treasury.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/1.1)
    Sec. 1.1. Definitions. For purposes of this Act, the following definitions apply:
    "Bingo" means a game in which each player has a card or board for which a consideration has been paid, containing 5 horizontal rows of spaces, with each row except the central one containing 5 figures. The central row has 4 figures with the word "free" marked in the center space. "Bingo" includes games that otherwise qualify under this paragraph, except for the use of cards where the figures are not preprinted but are filled in by the players. A player wins a game of bingo by completing a preannounced combination of spaces or, in the absence of a preannouncement of a combination of spaces, any combination of 5 spaces in a row, vertically, horizontally, or diagonally.
    "Bingo equipment" means any equipment or machinery designed or used for the play of bingo. "Bingo equipment" does not include electronic equipment.
    "Charitable organization" means an organization or institution organized and operated to benefit an indefinite number of the public.
    "Department" means the Department of Revenue.
    "Educational organization" means an organization or institution organized and operated to provide systematic instruction in useful branches of learning by methods common to schools and institutions of learning which compare favorably in their scope and intensity with the course of study presented in tax‑supported schools.
    "Fraternal organization" means an organization of persons having a common interest that is organized and operated exclusively to promote the welfare of its members and to benefit the general public on a continuing and consistent basis, including but not limited to ethnic organizations.
    "Holiday" means any of the holidays listed in Section 17 of the Promissory Note and Bank Holiday Act.
    "Labor organization" means an organization composed of labor unions or workers organized with the objectives of betterment of the conditions of those engaged in such pursuit and the development of a higher degree of efficiency in their respective occupations.
    "Licensed organization" means a qualified organization that has obtained a license to conduct bingo in conformance with the provisions of this Act.
    "Limited license" means a license issued to an organization that is not a licensed organization, but that is otherwise eligible for a regular license to conduct bingo. A limited license authorizes the conduct of bingo at up to 2 indoor or outdoor festivals during the calendar year for which the license is issued for a maximum of 5 consecutive days on each occasion.
    "Non‑profit organization" means an organization or institution organized and conducted on a not‑for‑profit basis with no personal profit inuring to anyone as a result of the operation.
    "Organization" means a corporation, agency, partnership, association, firm, business or other entity consisting of 2 or more persons joined by a common interest or purpose.
    "Person" means any natural individual, corporation, partnership, limited liability company, organization (as defined in this Section), licensee under this Act, or volunteer.
    "Provider" means any person or organization, except a city, village, or incorporated town that owns or leases premises to an organization for the conduct of bingo.
    "Regular license" means a license authorizing its holder to conduct one session of bingo per week on the date and at the time and location stated on the license.
    "Religious organization" means any church, congregation, society, or organization founded for the purpose of religious worship.
    "Senior citizens organization" means an organization or association comprised of members of which substantially all are individuals who are senior citizens, as defined in the Illinois Act on the Aging, the primary purpose of which is to promote the welfare of its members.
    "Special games" means bingo games that may be designated as such, played a maximum of 5 times during a bingo session and are distinguished from regular games only by the maximum price that may be charged for the bingo cards used.
    "Special permit" means the ability of a licensee who currently holds a license to be granted a permit to conduct bingo at other premises or on other days not exceeding 5 consecutive days.
    "Supplier" means any person, firm, or corporation that sells, leases, or distributes to any organization licensed to conduct bingo or to any licensed bingo supplier, cards, boards, sheets, markers, pads and any other supplies, devices and equipment designed for use in the play of bingo.
    "Veterans' organization" means an organization comprised of members of which substantially all are individuals who are veterans or spouses, widows, or widowers of veterans, the primary purpose of which is to promote the welfare of its members and to provide assistance to the general public in such a way as to confer a public benefit.
    "Volunteer" means a person recruited by an organization who voluntarily performs services at a bingo event, including participation in the management or operation of a game.
    "Youth athletic organization" means an organization having as its exclusive purpose the promotion and provision of athletic activities for youth aged 18 and under.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/1.2)
    Sec. 1.2. Ineligibility for licensure. The following are ineligible for any license under this Act:
        (1) Any person who has been convicted of a felony
     within the last 10 years prior to the date of application.
        (2) Any person who has been convicted of a violation
     of Article 28 of the Criminal Code of 1961.
        (3) Any person who has had a bingo, pull tabs and jar
     games, or charitable games license revoked by the Department.
        (4) Any person who is or has been a professional
     gambler.
        (5) Any person found gambling in a manner not
     authorized by the Illinois Pull Tabs and Jar Games Act, Bingo License and Tax Act, or the Charitable Games Act, participating in such gambling, or knowingly permitting such gambling on premises where a bingo event is authorized to be conducted or has been conducted.
        (6) Any organization in which a person defined in
     (1), (2), (3), (4), or (5) has a proprietary, equitable, or credit interest, or in which such person is active or employed.
        (7) Any organization in which a person defined in
     (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
     (1), (2), (3), (4), or (5) is to participate in the management or operation of a bingo game.
    The Department of State Police shall provide the criminal
     background of any person requested by the Department of Revenue.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/1.3)
    Sec. 1.3. Restrictions on licensure. Licensing for the conducting of bingo is subject to the following restrictions:
        (1) The license application, when submitted to the
     Department, must contain a sworn statement attesting to the not‑for‑profit character of the prospective licensee organization, signed by a person listed on the application as an owner, officer, or other person in charge of the necessary day‑to‑day operations of that organization.
        (2) The license application shall be prepared in
     accordance with the rules of the Department.
        (3) The licensee shall prominently display the
     license in the area where the licensee conducts bingo. The licensee shall likewise display, in the form and manner as prescribed by the Department, the provisions of Section 8 of this Act.
        (4) Each license shall state the day of the week,
     hours and at which location the licensee is permitted to conduct bingo games.
        (5) A license is not assignable or transferable.
        (6) A license authorizes the licensee to conduct the
     game commonly known as bingo, in which prizes are awarded on the basis of designated numbers or symbols on a card conforming to numbers or symbols selected at random.
        (7) The Department may, on special application made
     by any organization having a bingo license, issue a special permit for conducting bingo at other premises and on other days not exceeding 5 consecutive days, except that a licensee may conduct bingo at the Illinois State Fair or any county fair held in Illinois during each day that the fair is held, without a fee. Bingo games conducted at the Illinois State Fair or a county fair shall not require a special permit. No more than 2 special permits may be issued in one year to any one organization.
        (8) Any organization qualified for a license but not
     holding one may, upon application and payment of a nonrefundable fee of $50, receive a limited license to conduct bingo games at no more than 2 indoor or outdoor festivals in a year for a maximum of 5 consecutive days on each occasion. No more than 2 limited licenses under this item (7) may be issued to any organization in any year. A limited license must be prominently displayed at the site where the bingo games are conducted.
        (9) Senior citizens organizations may conduct bingo
     without a license or fee, subject to the following conditions:
            (A) bingo shall be conducted only at a facility
         that is owned by a unit of local government to which the corporate authorities have given their approval and that is used to provide social services or a meeting place to senior citizens, or in common areas in multi‑unit federally assisted rental housing maintained solely for the elderly and handicapped;
            (B) the price paid for a single card shall not
         exceed 50 cents;
            (C) the aggregate retail value of all prizes or
         merchandise awarded in any one game of bingo shall not exceed $5;
            (D) no person or organization shall participate
         in the management or operation of bingo under this item (9) if the person or organization would be ineligible for a license under this Section; and
            (E) no license is required to provide premises
         for bingo conducted under this item (9).
        (10) Bingo equipment shall not be used for any
     purpose other than for the play of bingo.
(Source: P.A. 95‑228, eff. 8‑16‑07; 96‑210, eff. 8‑10‑09.)

    (230 ILCS 25/1.4)
    Sec. 1.4. Providers' license. The Department shall issue a providers' license permitting a person, firm, or corporation to provide premises for the conduct of bingo. No person, firm or corporation may rent or otherwise provide premises without having first obtained a license. Applications for providers' licenses shall be made in writing in accordance with Department rules. The Department shall license providers of bingo at a nonrefundable annual fee of $200, or a nonrefundable triennial fee of $600. Each providers' license is valid for one year from date of issuance, or 3 years from date of issuance for a triennial license, unless extended, suspended, or revoked by Department action before that date. Any extension of a providers' license shall not exceed one year. A municipality shall not be required to obtain a license to provide such premises. A provider may receive reasonable expenses for providing premises for conducting bingo. Reasonable expenses shall include only those expenses defined as reasonable by rules promulgated by the Department.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/1.5)
    Sec. 1.5. Suppliers' license. The Department shall issue a suppliers' license permitting a person, firm, or corporation to sell, lease, lend or distribute to any organization licensed to conduct bingo, supplies, devices and other equipment designed for use in the playing of bingo. No person, firm or corporation shall sell, lease, lend or distribute bingo supplies or equipment without having first obtained a license. Applications for suppliers' licenses shall be made in writing in accordance with Department rules. The Department shall license suppliers of bingo subject to a nonrefundable annual fee of $200, or a nonrefundable triennial fee of $600. Each suppliers' license is valid for one year from date of issuance, or 3 years from date of issuance for a triennial license, unless extended, suspended, or revoked by Department action before that date. Any extension of a providers' license shall not exceed one year. No licensed supplier under this Act shall sell, lease, lend, distribute or allow the use of any supplies, devices or equipment designed for use in the play of bingo for the conducting of anything other than bingo or to any person or organization not otherwise licensed under this Act.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/2)(from Ch. 120, par. 1102)
    Sec. 2. The conducting of bingo is subject to the following restrictions:
        (1) The entire net proceeds from bingo play must be
     exclusively devoted to the lawful purposes of the organization permitted to conduct that game.
        (2) (Blank).
        (2.5) No person except a bona fide member or employee
     of the sponsoring organization may participate in the management or operation of bingo.
        (3) No person may receive any remuneration or profit
     for participating in the management or operation of the game, except that if an organization licensed under this Act is associated with a school or other educational institution, that school or institution may reduce tuition or fees for a designated pupil based on participation in the management or operation of the game by any member of the organization. The extent to which tuition and fees are reduced shall relate proportionately to the amount of time volunteered by the member, as determined by the school or other educational institution.
        (4) The aggregate retail value of all prizes or
     merchandise awarded in any single day of bingo may not exceed $2,250, except that in adjoining counties having 200,000 to 275,000 inhabitants each, and in counties which are adjacent to either of such adjoining counties and are adjacent to a total of not more than 2 counties in this State, and in any municipality having 2,500 or more inhabitants and within one mile of such adjoining and adjacent counties having less than 25,000 inhabitants, 2 additional bingo games may be conducted after the $2,250 limit has been reached. The prize awarded for any one game, including any game conducted after reaching the $2,250 limit as authorized in this paragraph (4), may not exceed $500 cash or its equivalent.
        (5) The number of games, including regular and
     special games, may not exceed 25 in any one day, except that this restriction on the number of games shall not apply to bingo conducted at the Illinois State Fair or any county fair held in Illinois.
        (6) The price paid for a single card under the
     license may not exceed $1 and such card is valid for all regular games on that day of bingo. A maximum of 5 special games may be held on each bingo day, except that this restriction on the number of special games shall not apply to bingo conducted at the Illinois State Fair or any county fair held in Illinois. The price for a single special game card may not exceed 50 cents.
        (7) The number of bingo days conducted by a licensee
     under this Act is limited to one per week, except as follows:
        (i) Bingo may be conducted in accordance with the
         terms of a special operator's permit or limited license issued under subdivision (7) or (8) of Section 1.3.
        (ii) Bingo may be conducted at the Illinois State
         Fair or any county fair held in Illinois under subdivision (6) of Section 1.3.
        (iii) A licensee which cancels a day of bingo
         because of inclement weather or because the day is a holiday or the eve of a holiday may, after giving notice to the Department, conduct bingo on an additional date which falls on a day of the week other than the day authorized under the license.
        (8) A licensee may rent a premises on which to
     conduct bingo only from an organization which is licensed as a provider of premises or exempt from license requirements under this Act. If the organization providing the premises is a metropolitan exposition, auditorium, and office building authority created by State law, a licensee may enter into a rental agreement with the organization authorizing the licensee and the organization to share the gross proceeds of bingo games; however, the organization shall not receive more than 50% of the gross proceeds.
        (9) No person under the age of 18 years may play or
     participate in the conducting of bingo. Any person under the age of 18 years may be within the area where bingo is being played only when accompanied by his parent or guardian.
        (10) The promoter of bingo games must have a
     proprietary interest in the game promoted.
        (11) Raffles or other forms of gambling prohibited by
     law shall not be conducted on the premises where bingo is being conducted, except that pull tabs and jar games conducted under the Illinois Pull Tabs and Jar Games Act may be conducted on the premises where bingo is being conducted. Prizes awarded in pull tabs and jar games shall not be included in the bingo prize limitation.
        (12) Organizations may be issued a special permit or
     limited license no more than 2 times in any year. An organization holding a special operator's permit or a limited license may, as one of the occasions allowed by such permit or license, conduct bingo for a maximum of 2 consecutive days. If an organization conducts bingo pursuant to a limited license or special permit, then the number of games played during each day may exceed 25, and regular game cards need not be valid for all regular games. If only noncash prizes are awarded during such occasions, the prize limits stated in subdivision (4) of this Section shall not apply, provided that the retail value of noncash prizes for any single game shall not exceed $150.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/3)(from Ch. 120, par. 1103)
    Sec. 3. There shall be paid to the Department of Revenue, 5% of the gross proceeds of any game of bingo conducted under the provision of this Act. Such payments shall be made 4 times per year, between the first and the 20th day of April, July, October and January. Accompanying each payment shall be a return, on forms prescribed by the Department of Revenue. Failure to submit either the payment or the return within the specified time may result in suspension or revocation of the license. Tax returns filed pursuant to this Act shall not be confidential and shall be available for public inspection.
    All payments made to the Department of Revenue under this Section shall be deposited as follows:
        (1) 50% shall be deposited in the Mental Health Fund;
     and
        (2) 50% shall be deposited in the Common School Fund.
     The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act and Section 3‑7 of the Uniform Penalty and Interest Act, which are not inconsistent with this Act, shall apply, as far as practicable, to the subject matter of this Act to the same extent as if such provisions were included in this Act. For the purposes of this Act, references in such incorporated Sections of the Retailers' Occupation Tax Act to retailers, sellers or persons engaged in the business of selling tangible personal property means persons engaged in conducting bingo games, and references in such incorporated Sections of the Retailers' Occupation Tax Act to sales of tangible personal property mean the conducting of bingo games and the making of charges for playing such games.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/4)(from Ch. 120, par. 1104)
    Sec. 4. Each licensee must keep a complete record of bingo games conducted within the previous 3 years. Such record shall be available for inspection by any employee of the Department of Revenue during reasonable business hours.
    The Department may require that any person, organization or corporation licensed under this Act obtain from an Illinois certified public accounting firm at its own expense a certified and unqualified financial statement and verification of records of such organization. Failure of a bingo licensee to comply with this requirement within 90 days of receiving notice from the Director may result in suspension or revocation of the licensee's license.
    The Department of Revenue may, at its discretion, suspend or revoke any license if it finds that the licensee or any person connected therewith has violated or is violating the provisions of this Act. A suspension or revocation shall be in addition to, and not in lieu of, any other civil penalties or assessments that are authorized by this Act. No licensee under this Act, while a bingo game is being conducted, shall knowingly permit entry into any part of the licensed premises by any person who has been convicted of a felony or a violation of Article 28 of the "Criminal Code of 1961".
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/4.1)
    Sec. 4.1. (Repealed).
(Source: P.A. 84‑221. Repealed by P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/4.2)
    Sec. 4.2. (Repealed).
(Source: P.A. 82‑967. Repealed by P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/4.3)
    Sec. 4.3. Compulsive gambling.
    (a) Each organization conducting bingo shall post signs with a statement regarding obtaining assistance with gambling problems, the text of which shall be determined by rule by the Department of Human Services, at all entrances and exits at the premises at which bingo is conducted by the organization. The signs shall be provided by the Department of Human Services.
    (b) Each organization conducting bingo shall print a statement regarding obtaining assistance with gambling problems, the text of which shall be determined by rule by the Department of Human Services, on all paper stock that it provides to the public.
(Source: P.A. 89‑374, eff. 1‑1‑96; 89‑507, eff. 7‑1‑97.)

    (230 ILCS 25/5)(from Ch. 120, par. 1105)
    Sec. 5. Penalties.
    (a) Any person who conducts or knowingly participates in an unlicensed bingo game commits the offense of gambling in violation of Section 28‑1 of the Criminal Code of 1961, as amended. Any person who violates any other provision of this Act, or any person who knowingly fails to file a bingo return or who knowingly files a fraudulent application or return under this Act, or any person who wilfully violates any rule or regulation of the Department for the administration and enforcement of this Act, or any officer or agent of an organization licensed under this Act who signs a fraudulent application or return filed on behalf of such an organization, is guilty of a Class A misdemeanor.
    (b) Any organization that illegally conducts bingo, in addition to other penalties provided for in this Act, shall be subject to a civil penalty equal to the gross proceeds derived from those unlicensed games, as well as confiscation and forfeiture of all bingo equipment used in the conduct of those unlicensed games.
    (c) Any organization licensed to conduct bingo which allows any form of illegal gambling to be conducted on the premises where bingo is being conducted, in addition to other penalties provided for in this Act, shall be subject to a civil penalty equal to the amount of gross proceeds derived on that day from bingo and any illegal game that may have been conducted, as well as confiscation and forfeiture of all bingo equipment used in the conduct of any unlicensed or illegal games.
    (d) Any person or organization, in addition to other penalties provided for in this Act, shall be subject to a civil penalty not to exceed $5,000 for any of the following violations:
        (1) Providing premises for the conduct of bingo
     without first obtaining a license or a special permit to do so.
        (2) Allowing unlicensed organizations to conduct
     bingo on its premises.
        (3) Allowing any form of illegal gambling to be
     conducted on the premises where bingo is being conducted.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/5.1)(from Ch. 120, par. 1105.1)
    Sec. 5.1. The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this Act, except that (1) paragraph (b) of Section 5‑10 of the Illinois Administrative Procedure Act does not apply to final orders, decisions and opinions of the Department, (2) subparagraph (a)(ii) of Section 5‑10 of the Illinois Administrative Procedure Act does not apply to forms established by the Department for use under this Act, (3) the provisions of Section 10‑45 of the Illinois Administrative Procedure Act regarding proposals for decision are excluded and not applicable to the Department under this Act, and (4) the provisions of subsection (d) of Section 10‑65 of the Illinois Administrative Procedure Act do not apply so as to prevent summary suspension of any license pending revocation or other action, which suspension shall remain in effect unless modified by the Department or unless the Department's decision is reversed on the merits in proceedings conducted pursuant to the Administrative Review Law.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/5.2)
    Sec. 5.2. Law enforcement action. Any law enforcement agency that takes action relating to the operation of a bingo game shall notify the Department of Revenue and specify the extent of the action taken and the reasons for the action.
(Source: P.A. 95‑228, eff. 8‑16‑07.)

    (230 ILCS 25/6) (from Ch. 120, par. 1106)
    Sec. 6.
    If any clause, sentence, section, provision or part of this Act, or the application thereof to any person or circumstance, shall be adjudged to be unconstitutional, the remainder of this Act or its application to persons or circumstances other than those to which it is held invalid shall not be affected thereby.
(Source: P. A. 77‑332.)

    (230 ILCS 25/7) (from Ch. 120, par. 1107)
    Sec. 7.