Illinois Code § 230 ILCS 10/23

The State Gaming Fund.
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On or after the effective date of
this Act, except as provided for payments into the Horse Racing Equity Trust Fund under subsection (a) of Section 7, all of the fees and taxes collected pursuant to
 this Act shall be deposited into the State Gaming Fund, a
special fund in the State Treasury, which is hereby created. The adjusted
gross receipts of any riverboat gambling operations conducted by a licensed
manager on behalf of the State remaining after the payment of the fees and
expenses of the licensed manager shall be deposited into the State Gaming
Fund. Fines and
penalties collected pursuant to this Act shall be deposited into the
Education Assistance Fund, created by Public Act 86-0018, of the State of
Illinois.

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