Page 1361

(b) A licensee's fantasy contest platform must be tested and certified by an independent outside testing laboratory approved by the Board prior to commencement of fantasy contests under this Act. The licensee shall have the fantasy contest platform re-tested and certified on an annual basis. (c) Each licensee shall maintain in a place, secure from theft, loss, or destruction, adequate records of business operations that shall be made available to the Board upon request. These records shall be held for at least as long as prescribed by the records retention schedule published by the Board, or longer if otherwise prescribed by general accounting and auditing procedures, litigation needs, or State or federal law. These records shall be maintained in a manner accessible to the Board or in a digital format prescribed by the Board. (230 ILCS 45/25-120.7 new) Sec. 25-120.7. Tax. Beginning on July 1, 2026, and for each 12-month period thereafter, for the privilege of holding a license to operate fantasy contests under this Act, this State shall impose a privilege tax of 15% on the fantasy contest operator licensee's adjusted gross fantasy contest receipts. (230 ILCS 45/25-120.8 new) Sec. 25-120.8. Responsible gaming. (a) Each fantasy contest operator shall include a SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468