Illinois Department of Revenue

Last updated
Department of Revenue
Department overview
Jurisdiction Illinois
Department executive
Website tax.illinois.gov

The Illinois Department of Revenue (IDOR) is the code department [1] [2] of the Illinois state government that collects state taxes, operates the state lottery, oversees the state's casino industry, oversees the state's thoroughbred and harness horse racing industries, and regulates the distribution of alcoholic beverages throughout Illinois, including beer, wine, and liquor. [3] It is headquartered at the Willard Ice Building, 101 West Jefferson in Springfield, Illinois.

Contents

History

The Illinois Department of Revenue has increased in size in line with the creation of new taxes within the state and the expansion of existing taxes. A gasoline tax was enacted in Illinois in 1927, the sales tax was enacted in 1933; the state income tax was enacted in 1969, and the first lottery tickets were sold in 1974 in the state capital of Springfield. [4]

In fiscal year 2007, the Illinois Department of Revenue expected to collect $24.6 billion in taxes and gambling revenues, about five-sixths of the state's general funds revenues for the year. IDOR expected to keep $1.0 billion of this sum (4.0%) to cover the costs of its own operations, and expected to transfer the rest to the office of the Illinois State Treasurer to pay for the ongoing operations of the state.

Organization

The Illinois Department of Revenue collects taxes on its own behalf and oversees the operations of three quasi-independent state boards and commissions, as follows:

The Illinois Gaming Board/IGB uses sworn officers from the Illinois Department of Revenue - Bureau of Criminal Investigations (Special Agents) and Illinois State Police (Troopers) to staff the nine Riverboat Offices throughout the state as well as the IGB Headquarters in Chicago and Des Plaines.
Agents are responsible for conducting licensing and background investigations regarding casino ownership, management, employees, and suppliers associated with the Gaming industry. Agents investigate thefts, embezzlements, cheating, and illegal modifications of gaming devices as well as a host of other criminal activities. The IGB also enforces all regulations of the Riverboat Gambling Act and the Illinois Compiled Statutes.
Monitoring and regulating this industry has proved extraordinarily important to the State. More than 15 million individual admissions to the casinos are recorded annually, and total adjusted gross receipts exceed $1.7 billion on a yearly basis.;

Today

In 2018, IDOR Launched a Statewide Electronic Lien Registry in order to provide a single-source to locate all active liens and releases filed by the department. [5]

See also

Related Research Articles

The Grand Victoria Casino Elgin is a riverboat casino in Elgin, Illinois, United States, located about 40 mi (64 km) west of Chicago. It is owned and operated by Caesars Entertainment.

<span class="mw-page-title-main">Oregon Liquor and Cannabis Commission</span>

The Oregon Liquor and Cannabis Commission (OLCC), formerly known as the Oregon Liquor Control Commission, is a government agency of the U.S. state of Oregon. The OLCC was created by an act of the Oregon Legislative Assembly in 1933, days after the repeal of prohibition, as a means of providing control over the distribution, sales and consumption of alcoholic beverages. To this end, the agency was given the authority to regulate and license those who manufacture, sell or serve alcohol.

<span class="mw-page-title-main">Texas Alcoholic Beverage Commission</span> State agency of Texas

The Texas Alcoholic Beverage Commission, or TABC, is a Texas public agency responsible for regulating, inspecting, and taxing the production, sale, and use of alcoholic beverages within the state. The agency was established in 1935 and is headquartered in Austin.

Gambling in the United Kingdom is regulated by the Gambling Commission on behalf of the government's Department for Digital, Culture, Media and Sport (DCMS) under the Gambling Act 2005. This Act of Parliament significantly updated the UK's gambling laws, including the introduction of a new structure of protections for children and vulnerable adults, as well as bringing the burgeoning Internet gaming sector within British regulation for the first time.

<span class="mw-page-title-main">Indian Gaming Regulatory Act</span> US federal law

The Indian Gaming Regulatory Act is a 1988 United States federal law that establishes the jurisdictional framework that governs Indian gaming. There was no federal gaming structure before this act. The stated purposes of the act include providing a legislative basis for the operation/regulation of Indian gaming, protecting gaming as a means of generating revenue for the tribes, encouraging economic development of these tribes, and protecting the enterprises from negative influences. The law established the National Indian Gaming Commission and gave it a regulatory mandate. The law also delegated new authority to the U.S. Department of the Interior and created new federal offenses, giving the U.S. Department of Justice authority to prosecute them.

<span class="mw-page-title-main">Gambling in the United States</span> Overview of gambling in the United States

In the United States, gambling is subject to a variety of legal restrictions. In 2008, gambling activities generated gross revenues of $92.27 billion in the United States.

A gaming control board (GCB), also called by various names including gambling control board, casino control board, gambling board, and gaming commission, is a government agency charged with regulating casino and other types of gaming in a defined geographical area, usually a state, and of enforcing gaming law in general.

<span class="mw-page-title-main">Alberta Gaming, Liquor and Cannabis Commission</span> Government agency of Alberta, Canada

The Alberta Gaming, Liquor and Cannabis Commission (AGLC) is an agency of the government of the Canadian province of Alberta, and regulates alcoholic beverages, recreational cannabis, and gaming-related activities. References to cannabis were added to AGLC's name and governing legislation as cannabis in Canada moved towards legalization in 2018. AGLC was created in 1996 as the Alberta Gaming and Liquor Commission by combining the responsibilities and operations of the Alberta Liquor Control Board (ALCB), Alberta Lotteries, the Alberta Gaming Commission, Alberta Lotteries and Gaming and the Gaming Control Branch. The current chief executive officer as of 2020 is Kandice Machado.

The Saskatchewan Liquor and Gaming Authority is a Treasury Board crown corporation responsible for the distribution, control and regulation of alcoholic beverages, cannabis and most gambling in the Canadian province of Saskatchewan. Its head office is located in Regina.

<span class="mw-page-title-main">Delaware Division of Alcohol and Tobacco Enforcement</span>

The Delaware Division of Alcohol and Tobacco Enforcement (DATE) is a law enforcement agency of the State of Delaware and is a division of the Delaware Department of Safety and Homeland Security (DSHS).

The Virginia Alcoholic Beverage Control Authority is one of the eleven public safety agencies under the Secretariat of Public Safety and Homeland Security for the Commonwealth. The agency administers the state's ABC laws. ABC stores are the only retail outlets in Virginia where customers may purchase distilled spirits. The profits that Virginia ABC contributes are collected from sales of distilled spirits at ABC stores, taxes collected on beer and wine sales, violation penalties and license fees. Since its establishment in 1934, Virginia ABC has contributed more than $9 billion to the Commonwealth's general fund. Virginia ABC employs more than 4,000 people statewide.

<span class="mw-page-title-main">Florida Division of Alcoholic Beverages and Tobacco</span>

The Division of Alcoholic Beverages and Tobacco (ABT) is the Florida state government agency which licenses and regulates the sale of alcoholic beverages and tobacco. It is part of the Florida Department of Business and Professional Regulation (DBPR).

<span class="mw-page-title-main">Wisconsin Department of Revenue</span> Wisconsin State Agency charged with administering state tax laws.

The Wisconsin Department of Revenue (DOR) is an agency of the Wisconsin state government responsible for the administration of all tax laws, as well as valuing property and overseeing the wholesale distribution of alcoholic beverages and enforcement of liquor laws. The Department also administers the state's unclaimed property program and the state lottery.

Gambling in Pennsylvania includes casino gambling, the Pennsylvania Lottery, horse racing, bingo, and small games of chance conducted by nonprofit organizations and taverns under limited circumstances. Although casino gaming has been legal for less than two decades, Pennsylvania is second only to Nevada in commercial casino revenues.

<span class="mw-page-title-main">Gambling in Australia</span> Overview of gambling in Australia

Gambling is an activity undertaken by many Australians. In 2022, 72.8% of Australian adults gambled within the previous 12 months and 38% of Australian adults gambled at least once per week. In 2017, Australians were estimated to lead the world with the highest gambling losses on a per-capita basis. Australians spend more on online gambling than any other country in the world.

<span class="mw-page-title-main">Gambling in New Jersey</span> Overview of gambling in New Jersey

Gambling in New Jersey includes casino gambling in Atlantic City, the New Jersey Lottery, horse racing, off-track betting, charity gambling, amusement games, and social gambling. New Jersey's gambling laws are among the least restrictive in the United States. In 2013, the state began to allow in-state online gambling. Five years later in 2018, the state won a lawsuit that dismantled Nevada's monopoly on legal sports betting.

<span class="mw-page-title-main">Manitoba Liquor & Lotteries Corporation</span> Crown agency of the government of Manitoba, Canada

The Manitoba Liquor & Lotteries Corporation is a Crown corporation of the Manitoba government responsible for providing legalized gambling ("gaming"), distributing and selling liquor, and for sourcing and distributing non-medical cannabis to retailers in the province of Manitoba.

The Minnesota Alcohol and Gambling Enforcement Division (AGED) is a law enforcement agency within the Minnesota Department of Public Safety charged with regulation of alcoholic beverages and gambling, within the U.S. state of Minnesota.

<span class="mw-page-title-main">Illinois Gaming Board</span> Gaming control board in Illinois

Illinois Gaming Board (IGB) is a gaming board in Illinois that controls the state's gaming industry. The Board controls a regulatory and tax collection for video gaming and riverboat casinos. The Board has a five members, selected by the Governor and approved by the Senate.

References

  1. ↑ Uphoff, Judy Lee (2012). "The Governor and the Executive Branch" (PDF). In Lind, Nancy S.; Rankin, Erik (eds.). Governing Illinois: Your Connection to State and Local Government (4th ed.). Center Publications, Center for State Policy and Leadership, University of Illinois Springfield. pp. 78–79. ISBN   978-0-938943-28-0. Archived from the original (PDF) on 2013-06-22. Retrieved 2014-08-10.
  2. ↑ 20 ILCS5/5-15
  3. ↑ "Illinois Blue Book: 2005-2006" (2006; Office of the Illinois Secretary of State, Springfield, Illinois), pages 257-258.
  4. ↑ "Illinois Tax Handbook for Legislators" (21st edition) (July 2005; Legislative Research Unit, Springfield, Illinois), pages 50, 59, 62, and 102.
  5. ↑ "Illinois Department of Revenue Press release" (PDF). Press release. February 21, 2018.
This page is based on this Wikipedia article
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.