Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 1
  There is imposed, on the privilege of operating every coin-in-the-slot-operated amusement device, including a device operated or operable by insertion of coins, tokens, chips or...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 2
  (a) Any person, firm, limited liability company, or corporation which displays any device described in Section 1, to be played or operated by the...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 2a
  Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 3
  Transfer of decals; affixing decals. (1) All privilege tax decals herein provided for shall be transferable from one device to another device. Any such transfer...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 4
  The Department of Revenue hereby is authorized to make, promulgate and enforce reasonable rules and regulations relating to the administration and enforcement of this...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 4a
  The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 4b
  The Department of Revenue is hereby authorized to implement a program whereby the privilege tax decals required by and the taxes imposed by this...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 5
  On every device found to have been displayed without the tax imposed by this Act having been paid, the tax otherwise payable shall be...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 6
  The Department of Revenue is hereby empowered and authorized in the name of the People of the State of Illinois in a suit or...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 7
  The right to tax the games or devices described in this Act is not exclusive with the State of Illinois, but municipalities of the...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 8
  Any person operating or displaying any device described in this Act in such manner that it could be played by the public without the...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 9
  (Repealed). (Source: Laws 1953, p. 956. Repealed by P.A. 93-32, eff. 7-1-03.)
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 10
  All final administrative decisions of the Department of Revenue under any of the provisions of this Act shall be subject to judicial review pursuant to...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 11
  This Act shall not apply to coin-in-the-slot-operated devices maintained by any public utility for furnishing service of any public utility, nor to any device...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 12
  If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph or part of this Act, such judgment...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 13
  Any duly authorized employee of the Department may, without a search warrant, seize any coin-in-the-slot-operated amusement device which is being displayed in his presence...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 14
  After seizing any coin-in-the-slot-operated amusement device, as provided in Section 13 of this Act, the Department shall hold a hearing in the county where such...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 15
  Whenever any peace officer of the State or any duly authorized officer or employee of the Department shall have reason to believe that any...
• Illinois Coin-operated Amusement Device and Redemption Machine Tax Act. - 35 ILCS 510, Section 16
  This Act may be cited as the Coin-Operated Amusement Device and Redemption Machine Tax Act. (Source: P.A. 87-855.)

Last modified: February 18, 2015