Ill. Admin. Code tit. 11 § 1325.70

Current through Register Vol. 49, No. 2, January 10, 2025

Section 1325.70 - Admission Statements

Each race track operator must prepare weekly an itemized, certified admission statement showing:

a) A summary, showing number of fully paid admissions, complimentary admissions, and tax free admission for officials, corporation officers, press, horsemen, employees, racing officials and/or other persons entering on tax exempt admissions;

b) the amount due to the State on account of the 15 cents admission tax. See 230 ILCS 5/25(a).

Ill. Admin. Code tit. 11, § 1325.70

Amended at 48 Ill. Reg. 18275, effective 12/12/2024

Section 25 of the Illinois Horse Racing Act of 1975 (Ill. Rev. Stat. 1979 ch. 8 par. 37-25) now provides for a 15 cents admission tax instead of 40 cents