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(Source: P.A. 101-31, eff. 6-28-19; 102-689, eff. 12-17-21.) (230 ILCS 45/25-90) Sec. 25-90. Tax; Sports Wagering Fund. (a) For the privilege of holding a license to operate sports wagering under this Act until June 30, 2024, this State shall impose and collect 15% of a master sports wagering licensee's adjusted gross sports wagering receipts from sports wagering. The accrual method of accounting shall be used for purposes of calculating the amount of the tax owed by the licensee. The taxes levied and collected pursuant to this subsection (a) are due and payable to the Board no later than the last day of the month following the calendar month in which the adjusted gross sports wagering receipts were received and the tax obligation was accrued. (a-5) In addition to the tax imposed under subsection (a), (d), (d-5), or (d-7) of this Section, for the privilege of holding a license to operate sports wagering under this Act, the State shall impose and collect 2% of the adjusted gross receipts from sports wagers that are placed within a home rule county with a population of over 3,000,000 inhabitants, which shall be paid, subject to appropriation from the General Assembly, from the Sports Wagering Fund to that home rule county for the purpose of enhancing the county's criminal justice system. SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468