IL SB2451

Establishes a flat $3 per person admission tax on all riverboat gambling admissions, eliminating previous variable rates based on annual attendance levels.

Creates a new fee structure for admissions operated by licensed managers, with rates ranging from $3-$5 per person depending on the licensee's previous year attendance (1,000,000 or fewer; 1,000,001-2,300,000; or over 2,300,000 persons).

Provides that municipalities and counties each receive $1 per person from admission tax and fee revenues for riverboats located within their jurisdictions, collected and remitted quarterly by the Board.

Establishes special provision for counties providing police protection to riverboats in municipalities where the licensee admitted 1,000,000 or fewer persons in calendar year 2004, allowing both the county and municipality to receive $1 per person embarking on the riverboat.

Takes effect immediately upon becoming law.