Special Notice

The Board Meeting previously scheduled for September 5, 2019 has been rescheduled and will now be held on September 16, 2019.

Casino Frequently Asked Questions

Frequently Asked Questions (FAQ)

Where can I find information on the Owner's License that was formerly held by Emerald Casino? Hide Answer
A Special Board Meeting that was held regarding the re-issuance of the 10th Owners License on December 22, 2008. You may view the Board documents under Board Meeting & Minutes
Further information can be found in the following links:
What are the tax rates related to Casino Gambling? Hide Answer
The Illinois Gambling Act imposes two taxes on casino gambling operations, a wagering tax and a tax on admissions.
Admissions Tax
The admissions tax was increased by the Legislature in 2002 from $2 a person to $3 a person. In 2003, the admissions tax was again adjusted by the Legislature and beginning on July 1, 2003, for a licensee that admitted fewer than one million persons in the previous calendar year the admissions tax was set at $3 a person. For a licensee that admitted more than one million persons but less than 2.3 million persons in the previous calendar year, the admission tax was set at $4 a person. For licensees that admitted more than 2.3 million persons, the admissions tax was set at $5 a person.
Effective August 23, 2005 the admissions tax was set at $2 a person for patrons of Casino Rock Island. For all other licensees the admissions tax was set at $3 per person. From each admission, $1 is distributed to the designated local government entities and the remainder goes to the State. In addition, each local government that serves as a host community for a casino licensee receives a share in an amount equal to five percent of AGR. (The Act defines adjusted gross receipts as gross receipts less winnings paid out to gamblers.)
Wagering Tax
Over the years the Legislature has amended the wagering tax. In 1998 the wagering tax changed from a flat 20 percent tax to a graduated tax rate based on annual adjusted gross receipts or AGR. The wagering tax is based on the AGR of Illinois casinos.
Effective July 1, 2005 the wagering tax is as follows:
  1. 15 percent of AGR up to and including $25 million;
  2. 22.5 percent of the AGR in excess of $25 million but not exceeding $50 million;
  3. 27.5 percent of AGR in excess of $50 million but not exceeding $75 million;
  4. 32.5 percent of AGR in excess of $75 million but not in excess $100 million;
  5. 37.5 percent of AGR in excess of $100 million but not exceeding $150 million;
  6. 45 percent of AGR in excess of $150 million but not exceeding $200 million;
  7. 50 percent of AGR in excess of $200 million.
Effective on the first day a new casino begins gambling operations, the wagering tax is as follows:
All gambling games, other than table games:
  1. 15% of AGR up to and including $25 million;
  2. 22.5% of the AGR in excess of $25 million but not exceeding $50 million;
  3. 27.5% of AGR in excess of $50 million but not exceeding $75 million;
  4. 32.5% of AGR in excess of $75 million but not in excess $100 million;
  5. 37.5% of AGR in excess of $100 million but not exceeding $150 million;
  6. 45% of AGR in excess of $150 million but not exceeding $200 million;
  7. 50% of AGR in excess of $200 million.
All table games:
  1. 15% of AGR up to and including $25 million;
  2. 20% of the AGR in excess of $25 million.