ILCS » Chapter 230 · Act 10
Illinois Compiled Statutes

230 ILCS 10/21 (2026)

Limitation on taxation of licensees

✓ current as of May 2026
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(230 ILCS 10/21) (from Ch. 120, par. 2421)
    Sec. 21. Limitation on taxation of licensees. Licensees shall not be subjected to any excise tax, license tax, permit tax, privilege tax, occupation tax or excursion tax which is imposed exclusively upon the licensee by the State or any political subdivision thereof, except as provided in this Act.
(Source: P.A. 86-1029.)

    
Notes of Decisions
Cited in 5 cases, 2015–2016 · leading case: Midwest Gaming & Ent., LLC v. The Cnty. of Cook, 2015 IL App (1st) 142786 (Ill. App. Ct. 2015).
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Midwest Gaming & Ent., LLC v. The Cnty. of Cook, 2015 IL App (1st) 142786 (Ill. App. Ct. 2015). · cites it 3× “” 230 ILCS 10/21 (West 2012). ¶ 55 B. Express Preemption ¶ 56 The County first argues that the trial court erred in interpreting section 21 of the Riverboat Gambling Act to preempt taxation by home rule units such as the County.”
Illinois Coin Mach. Operators Ass'n v. Cnty. of Cook, 2015 IL App (1st) 150547 (Ill. App. Ct. 2016). · cites it 4× “’ ” (quoting 230 ILCS 10/21 (West 2012)). Accordingly, count II alleged that the Tax Ordinance was explicitly prohibited by the legislature’s incorporation of section 21 into the Video Gaming Act.”
Illinois Coin Mach. Operators Ass'n v. Cnty. of Cook, 2015 IL App (1st) 150547 (Ill. App. Ct. 2015). · cites it 4× “’ ” (quoting 230 ILCS 10/21 (West 2012)). Accordingly, count II alleged that the Tax Ordinance was explicitly prohibited by the legislature’s incorporation of section 21 into the Video Gaming Act.”
Accel Ent. Gaming, LLC v. Vill. of Elmwood Park, 2015 IL App (1st) 143822 (Ill. App. Ct. 2015). “Licensees shall not be subjected to any excise tax, license tax, permit tax, privilege tax, occupation tax or excursion tax which is imposed exclusively upon the licensee by the State or any political subdivision thereof, except as provided in this Act.”
Accel Ent. Gaming, LLC v. Vill. of Elmwood Park, 2015 IL App (1st) 143822 (Ill. App. Ct. 2016). “Licensees shall not be subjected to any excise tax, license tax, permit tax, privilege tax, occupation tax or excursion tax which is imposed exclusively upon the licensee by the State or any political subdivision thereof, except as provided in this Act.”
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