Bingo Tax & License Fees
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.
Tax rate
The rate is based on gross proceeds. Use the “Tax Rate Finder” to determine the rate.
License Fees
An operator’s license can be purchased for one year. Either license entitles an organization
to hold one bingo session a week, with a maximum of 25 bingo games per session and a maximum of
$2,250 in prizes or merchandise per session. (In Madison, Monroe, and St. Clair counties, and the city
of Redbud, the prize limit is $3,250.) A licensed organization may obtain permits to hold two special
events per year of up to five days each.
Use the “Tax Rate Finder” to determine the fee.
Organizations that would qualify for annual licenses but prefer not to conduct weekly bingo sessions may obtain a one-year limited license. This license entitles them to conduct a maximum of two bingo events during the year. Each event is limited to five consecutive days. Use the “Tax Rate Finder” to determine the fee.
Persons, firms, or organizations that rent or lease premises (e.g., rooms, halls, or buildings) for bingo games must purchase a provider’s license for one year or for three years.
Persons, firms, or organizations that sell, lease, or otherwise distribute bingo supplies (e.g., cards or markers) must purchase a supplier’s license for one year or for three years. Use the “Tax Rate Finder” to determine the fee.
Primary filing requirements
License
— License fees must be paid when the application is filed. To apply for a license- qualifying organizations must fi le Form RB-3, Bingo Application for License, Form RB-40, List of Bingo Workers, and RB-32*, Expenditure of Funds Earned Through Bingo, (*if renewing);
- providers must file Form RB-30, Provider of Premises License Application; and
- suppliers must file Form RB-2, Application for Bingo Supplier’s License.
Return
- Taxpayers who hold a regular license must file Form RB-1, Bingo Quarterly Tax Return, quarterly, on the 20th day of the month following the end of the reporting period.
- Taxpayers who hold a limited license must file Form RB-1-L, Limited Bingo Tax Return, on or before the twentieth day following the last day of the event.
Questions?
- Call us at: 1 217 524-4164
- Call TDD: 1 800 544-5304
- Fax us at: 1 217 557-4398
- Mail your forms/returns to:
Illinois Department of Revenue
Office of Bingo & Charitable Games
P.O. Box 19480
Springfield, Illinois 62794-9480
