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Beneath the Illinois Gambling Act, casinos are topic to a graduated tax ranging from 15% to 50% of annual gross receipts, dependent upon the total adjusted gross receipts for the period. As of July 1, 2020, the graduated tax is assessed separately against table games and all other gambling games. Especially, table games are subject to a 15% rate for up to $25 million of annual gross receipts and 20% for over $25 million of annual gross receipts. All other gambling games will continue to be assessed as a graduated tax ranging from 15% to 50% of annual gross receipts. The IGB consists of five (5) board members appointed by the Governor with the tips and consent of the Senate.

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