Gambling Machine Tax

Ordinance

Cook County Gambling Machine Tax (Chapter 74, Article XVIII)  (at municode.com)

Ordinance providing for the imposition of a tax upon each Gambling Machine that is displayed by a person for play or operation by the public in Cook County.(Ordinance No. 12-O-62, adopted 11-09-2012)

Effective June 1, 2013, a tax is imposed upon each Gambling Machine that is displayed by a person for play or operation by the public in Cook County. The annual tax rate on a Gambling Device for each 12-month period, as established by the director, is $1,000.00 and the annual tax rate on a Video Gaming Terminal for each 12-month period, as established by the director, is $200.00.
Definitions
Sec. 74-626 – Gambling Device shall mean a machine or mechanical, electrical, or electronic device utilized in or primarily designed for gambling, and includes any clock, tape machine, slot machine, video machine, or other machine, for the reception of money or other things of value on chance or skill is staked, hazarded, bet, won, or lost, but does not include gambling devices exempted from the Illinois Criminal Code, 720 ILCS 5/28-2(a)(1) through 5/28-2(a)(4) or video gaming terminals, as defined in the Illinois Video Gaming Act, 230 ILCS 40/5.
Sec. 74-626 - Video Gaming Terminal means any electronic video game machine that, upon insertion of cash, is available to play or simulate the play of a video game, including but not limited to video poker, line up, and blackjack, utilizing a video display and microprocessors in which the player may receive free games or credits that can be redeemed for cash and as further defined under the Video Gaming Act, 230 ILCS 40/5. The term does not include a machine that directly dispenses coins, cash, or tokens or is for amusement purposes only.


Registration

To obtain a copy of the Cook County Department of Revenue Gambling Machine Tax Registration Application, please click here. Complete and remit this form to the mailing address noted on the form before June 21, 2013. Once you have completed the Registration Application, you will receive a packet including the pre-printed Gambling Machine Tax Return and Emblem Application issued by the Department. You are required to remit this form on an annual basis.

To obtain a copy of the Gambling Machine Tax Registration Application, please click here

For more information regarding the Gambling Machine Tax, please click here.

To obtain a copy of the Gambling Machine Tax Ordinance, please click here.


Responsibilities of the Business

Sec 74-629 – Any owner of a Gambling Machine shall report and remit the tax due on the Gambling Machine played or operated by the public. It shall be the duty of every owner to remit the tax due on the Gambling Machine on forms prescribed by the Department. Emblems will be valid for a period of one year beginning August 1st and ending the following July 31st. A new emblem will need to be purchased each subsequent year.


 Failure to Register

Failure to register on or before the due date will give the Department cause to impose and enforce penalties pursuant to the Chapter 34 Uniform Penalties, Interest and Procedures Ordinance.