230 ILCS 5/56
An organization gaming licensee may not permit patrons under 21 years of age to be present in its organization gaming facility, but the licensee may accept wagers on live racing and inter-track wagers at its organization gaming facility.
12.75% of annual adjusted gross receipts up to and including $93,000,000;
20% of annual adjusted gross receipts in excess of $93,000,000 but not exceeding $100,000,000;
26.5% of annual adjusted gross receipts in excess of $100,000,000 but not exceeding $125,000,000; and
20.5% of annual adjusted gross receipts in excess of $125,000,000.
If 2 different breeds race at the same racetrack in the same calendar year, the purse moneys allocated under this subsection (b) shall be divided pro rata based on live racing days awarded by the Board to that race track for each breed. However, the ratio may not exceed 60% for either breed, except if one breed is awarded fewer than 20 live racing days, in which case the purse moneys allocated shall be divided pro rata based on live racing days.
Annually, from the purse account of an organization licensee racing thoroughbred horses in Madison County, an amount equal to 10% of the gaming receipts from gaming pursuant to an organization gaming license placed into the purse accounts shall be paid to the Illinois Thoroughbred Breeders Fund and shall be used for owner awards; a stallion program pursuant to paragraph (3) of subsection (g) of Section 30 of this Act; and Illinois conceived and foaled stakes races pursuant to paragraph (2) of subsection (g) of Section 30 of this Act, as specifically designated by the horsemen association representing the largest number of owners and trainers who race at the organization licensee's race meetings.
Annually, from the amounts generated for purses from all sources, including, but not limited to, amounts generated from wagering conducted by organization licensees, organization gaming licensees, inter-track wagering licensees, inter-track wagering locations licensees, and advance deposit wagering licensees, or an organization licensee to the purse account of an organization licensee conducting thoroughbred races at a track in Madison County, an amount equal to 10% of adjusted gross receipts as defined in subsection (b) of this Section shall be paid to the horsemen association representing the largest number of owners and trainers who race at the organization licensee's race meets, to be used to for operational expenses and may be also used for after care programs for retired thoroughbred race horses, backstretch laundry and kitchen facilities, a health insurance or retirement program, the Future Farmers of America, and such other programs.
Annually, from the purse account of organization licensees conducting thoroughbred races at racetracks in Cook County, $100,000 shall be paid for division and equal distribution to the animal sciences department of each Illinois public university system engaged in equine research and education on or before the effective date of this amendatory Act of the 101st General Assembly for equine research and education.
230 ILCS 5/56