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.
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-– 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.