Illinois Code § 230 ILCS 5/26.5

Inter-track wagering licensee surcharge.
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In addition to
the amount retained pursuant to paragraph (10) of subsection (h) of Section
26, inter-track wagering licensees shall retain an additional amount equal
to 1.5% of each winning wager and winnings from wagers. The surcharge
shall be deducted from winnings prior to payout, except as provided in
subsection (g) of Section 27 of this Act. Amounts retained under
this Section shall be distributed as follows: 40% to the organization
licensee at whose track the wager was placed, 40% as purses at the track
where the wager was placed, and 20% to the county in which the track where the
wager was placed is located.

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