Illinois Code § 230 ILCS 5/26.2

In addition to the amount retained by
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licensees pursuant to Section 26, each licensee may retain an
additional amount up to 3 1/2% of the amount wagered on all
multiple wagers plus an additional amount up to 8% of the amount
wagered on any other multiple wager
that involves a single betting interest on 3 or more horses.
Amounts retained by organization licensees and inter-track wagering licensees
on all forms of wagering shall be allocated, after payment of
applicable State and local taxes among organization licensees, inter-track
wagering licensees, and purses as set forth in paragraph (5) of subsection (g)
of Section 26, subparagraph (A) of paragraph (11) of subsection (h) of
Section 26, and subsection (a) of Section 29 of this Act.
Amounts retained by inter-track wagering location licensees under this Section
on all forms of wagering shall be allocated, after payment of applicable State
and local taxes, among organization licensees, inter-track wagering location
licensees, and purses as set forth in paragraph 5 of subsection (g) of Section
26 and subparagraph (B) of paragraph (11) of subsection (h) of Section 26.

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