TheIllinois Department of Revenue (IDOR) is the code department[1][2] of theIllinois state government that collects statetaxes, operates the statelottery, oversees the state'scasino industry, oversees the state's thoroughbred and harnesshorse racing industries, and regulates the distribution ofalcoholic beverages throughout Illinois, includingbeer,wine, andliquor.[3] It is headquartered at the Willard Ice Building, 101 West Jefferson in Springfield, Illinois.
The Illinois Department of Revenue has increased in size in line with the creation of new taxes within the state and the expansion of existing taxes. Agasoline tax was enacted in Illinois in 1927, thesales tax was enacted in 1933; the stateincome tax was enacted in 1969, and the first lottery tickets were sold in 1974 in the state capital ofSpringfield.[4]
In fiscal year 2007, the Illinois Department of Revenue expected to collect $24.6 billion in taxes and gambling revenues, about five-sixths of the state's general funds revenues for the year. IDOR expected to keep $1.0 billion of this sum (4.0%) to cover the costs of its own operations, and expected to transfer the rest to the office of theIllinois State Treasurer to pay for the ongoing operations of the state.
The Illinois Department of Revenue collects taxes on its own behalf and oversees the operations of three quasi-independent state boards and commissions, as follows:
The Illinois Gaming Board/IGB uses sworn officers from the Illinois Department of Revenue -Bureau of Criminal Investigations (Special Agents) and Illinois State Police (Troopers) to staff the nine Riverboat Offices throughout the state as well as the IGB Headquarters in Chicago and Des Plaines.
Agents are responsible for conducting licensing and background investigations regarding casino ownership, management, employees, and suppliers associated with the Gaming industry. Agents investigate thefts, embezzlements, cheating, and illegal modifications of gaming devices as well as a host of other criminal activities. The IGB also enforces all regulations of the Riverboat Gambling Act and the Illinois Compiled Statutes.
Monitoring and regulating this industry has proved extraordinarily important to the State. More than 15 million individual admissions to the casinos are recorded annually, and total adjusted gross receipts exceed $1.7 billion on a yearly basis.;
TheIllinois Racing Board regulates Illinois horse racetracks;
In 2018, IDOR Launched a Statewide Electronic Lien Registry in order to provide a single-source to locate all active liens and releases filed by the department.[5]
