Statutory Reference
Definition
The tax is imposed on the privilege of conducting bingo games. Annual license fees are imposed on
operators, providers, and suppliers of bingo games.
To operate a bingo game, the organization
- must
be licensed by the state;
- be a licensed bona fide religious, charitable, labor, fraternal, youth athletic, senior citizens’, educational, or veterans’ organization in Illinois;
- operate without profi t to its members;
- have been in existence in Illinois continuously for a period of five years immediately before applying
for a license; and
- it must have a bona fide membership engaged in carrying out its objectives during that entire five-year period.
Note: The five-year requirement is reduced to two years when it is applied to a local organization
that is affiliated with and chartered by a national organization that meets the five-year requirement.
Questions?
- Call us at: 1 217 785-5864
- Call TDD: 1 800 544-5304
