Illinois Code § 35 ILCS 510/1

There is imposed, on the privilege of operating every
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coin-in-the-slot-operated amusement device, including a device operated
or operable by insertion of coins, tokens, chips or similar objects, in
this State which returns to the player thereof no money or property or
right to receive money or property, and on the privilege of operating in
this State a redemption machine as defined in Section 28-2 of the Criminal
Code of 2012, an annual privilege tax of $30 for each
device for a period beginning on or after August 1 of any year and
prior to August 1 of the succeeding year.

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