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Regulatory Alert

CURRENT PROPOSED STATE OF ILLINOIS RULES AFFECTING SMALL BUSINESS

If any of the following proposed regulations impact your business, let us know!   Click here to submit comments on how the proposed rulemakings will impact your business or industry.   

Following are  proposed rules of possible interest to small businesses published in the Illinois Register.  During the comment period, individuals have an opportunity to express their support or opposition to the rule.  To submit comments or to learn more about the proposed rules, contact Katy Khayyat at the Department of Commerce and Economic Opportunity Business Information Center via e-mail at Katy.Khayyat@Illinois.gov  or call 800.252.2923 or 217.785.8020. 

To get more information on Illinois Rules and Regulations, how to file a complaint about a burdensome or excessive state rule, go to www.ilsmallbiz.biz/regflex
 

 

 

The following regulation will impact businesses that provide coin-operated amusement devices or redemption machines for patrons use:

 

 

 

The Department of Revenue proposed amendments to Coin-Operated Amusement Device and Redemption Machine Tax (86 IAC 460; 40 Ill. Reg. 15669) implementing statutory changes in the definitions of a coin-operated amusement device or redemption machine subject to the tax regulated in this part.  Coin-operated amusement devices now include any device operated by insertion of coins, tokens, chips or similar objects, or operated by use of a debit card, prepaid card or mobile device.  Redemption machines (games that award prizes or prize claim tokens/tickets based on a player’s skill in aiming a ball or other object at a target) now include devices in which the moving objects are computer generated or appear on a display with lights, as well as devices that use physical objects.  The maximum value of redemption machine prizes, tickets or tokens paid out upon each play of the device must not exceed $25 (currently the lesser of $5 or 7 times the cost of a single play). 

 

Bottom Line:  Section 460.101 is amended to implement a statutory change to the definition of coin-operated amusement device contained in Section 1 of the Coin-Operated Amusement Device and Redemption Machine Tax Act. The statutory change expanded the definition of coin-operated amusement device to include any device operated or operable by insertion of coins, tokens, chips or similar objects. The Department is also updating the definition by rule to include a device that is operated or operable by the use of a debit or prepaid card or mobile device. Amendments are made to Section 460.101 to notify taxpayers that they may file claims pursuant to Section 2 of the Act for tax, penalty and interest paid in error.  Section 460.105 also is amended to implement statutory changes to the definition of redemption machine contained in Section 28-2(a)(4) of the Illinois Criminal Code. The definition also is amended to reflect changes in technology, such as games that use computer-generated graphics and electrical displays to simulate the throwing, rolling, bowling, shooting, placing or propelling a ball or object. Other changes have been made to the definition to explain the limitation on awards that may be awarded by a redemption machine. Businesses operating devices or machines falling within the definitions of coin-operated amusement device and redemption machine must annually file an application for a privilege decal for each device and machine and pa the annual fee per device and machine of $30.  For questions or to submit comments, contact Richard Wolters at (217) 782-2844 or email Richard.Wolters@Illinois.gov. 

Click Here to submit comments.

 

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