Illinois Code § 230 ILCS 5/26.4

In addition to the amount retained pursuant to paragraph
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(10) of subsection (h) of Section 26,
inter-track wagering location licensees shall retain an additional amount
equal to 2.5% of each winning wager and winnings from wagers, from
which they shall pay the tax
specified in paragraph (10.1) of subsection (h) of Section 26.

 
With respect to wagers on all races associated with a simulcast program from
a host track, each inter-track wagering location licensee that conducts wagers
on these races may impose a surcharge of up to .5% on each winning wager and
winnings from each such wager during the period of July 1, 1995, to December
31, 1995; provided amounts derived from this surcharge, if imposed, shall not
be paid to or allocated to purses.

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