Illinois Code § 230 ILCS 5/26.3

On and after July 1, 1987, each organization licensee
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may impose a surcharge of up to 1% on winning wagers and winnings from
wagers placed upon races
conducted by that organization licensee. Where a surcharge is imposed, it
shall be deducted from winnings prior to payout. Amounts derived from a
surcharge imposed under this Section shall not be paid or allocated to purses.

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