{"data":{"id":"us-il/230-ilcs-5-26.4","jurisdiction":"us-il","citation":"230 ILCS 5/26.4","heading":"","body":"In addition to the amount retained pursuant to paragraph (10) of subsection (h) of Section 26, inter-track wagering location licensees shall retain an additional amount equal to 2.5% of each winning wager and winnings from wagers, from which they shall pay the tax specified in paragraph (10.1) of subsection (h) of Section 26.\nWith respect to wagers on all races associated with a simulcast program from a host track, each inter-track wagering location licensee that conducts wagers on these races may impose a surcharge of up to .5% on each winning wager and winnings from each such wager during the period of July 1, 1995, to December 31, 1995; provided amounts derived from this surcharge, if imposed, shall not be paid to or allocated to purses.","path":["CHAPTER 230 GAMING","Illinois Horse Racing Act of 1975."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=1398\u0026ChapterID=25\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:32Z","sha256":"3628f5ce0520d0a12581abbbe70f06d40b6fb2e07e768f05f8fc8db078e4f2ce","source_id":"us-il","stale":false,"prev":"us-il/230-ilcs-5-26.3","next":"us-il/230-ilcs-5-26.5"},"notice":"GroundRules: Original legal text. Not legal advice."}