Fiscal Snapshot
Tax base: Adjusted Gross Receipts (AGR)
Statutory rate: 20-40%
Basis: Illinois FY2025 Budget Implementation Act — Sports Wagering Progressive Tax Structure
REGULATED / LIVE
Status Matrix
Legal status: REGULATED
Operational status: LIVE
Preemption risk: LOW
Market type: ONLINE
Licensing constraint: CLOSED
System
Anchors are assembled from strict fields + verified sources. No editorial prose is rendered.
Sources are verified by the system verifier. Publication is fail-closed. TTL=7d (+24h grace).
| Region | Country | Jurisdiction | Regulator | Topic | Model | Status | Scope | Basis | Sources |
|---|---|---|---|---|---|---|---|---|---|
| north-america | us | us-il | igb | taxation | state-based | regulated | online | FY2025 Budget Implementation Act — Progressive Sports Wagering Tax | |
| north-america | us | us-il | igb | taxation-tier | state-based | regulated | online | AGR up to statutory Tier 1 threshold — 20% | |
| north-america | us | us-il | igb | taxation-tier | state-based | regulated | online | Mid-tier AGR threshold — progressive increase above 20% | |
| north-america | us | us-il | igb | taxation-tier | state-based | regulated | online | Highest AGR tier — statutory maximum 40% | |
| north-america | us | us-il | cook-county-dept-revenue | taxation-local | surcharge-agr | regulated | online | Cook County Code of Ordinances, Chapter 74, Article XIV, Section 74-652 |
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