USA - Illinois: IGB
USA - Illinois: IGB
Brief reference
The Illinois Gaming Board (IGB) is the government regulator and law enforcement agency overseeing casinos, video game terminals (VGTs), and sports betting. At the end of 2024, the state reported 17 casinos, about 9,000 locations with VGT and 14 active sportsbooks, and the combined tax revenues of the state and municipalities exceeded $1. 76 billion for 2024.
Legal Framework and Regulatory Architecture
Rebuild Illinois/Gaming Expansion (Public Act 101-0031, 2019) - large-scale reform: legalization of sports betting, expansion of the casino network (including a project in Chicago), raising limits and the number of VGTs, "racino" at racetracks.
IGB carries out licensing, supervision, investigations, rulemaking and quasi-judicial functions across all verticals (casino, video gaming, sports).
IGB's annual reports capture market dynamics, effective tax rates and licensing statistics.
License Perimeter and Models
Casino (land-based/riverboat → onshore)
Commercial casino licenses, including new venues under the 2019 package (including Chicago); tolerances for slots, tables, poker, sportsbooks on the court.
Video Gaming (VGT)
Licensed Establishments (bars/restaurants with liquor licenses), fraternal/veterans establishments and truck stops.
Device limit: up to 6 VGT per normal location and up to 10 VGT on Large Truck Stop (when meeting criteria).
Role segregation of participants (terminal operators, distributors, manufacturers) and a ban on cross-ownership of critical roles are enshrined in law.
Sports betting (retail and online)
Licenses for terrestrial Master Sports Wagering Licensees (casino/racino/special objects) and their mobile skins; line/limit management, geolocation and reporting - overseen by IGB.
Taxes, fees and distributions (current benchmarks)
Sport rates
In 2024, Illinois went from a 15% to a graduated rate on the GGR to 40% (the threshold scale). In 2025, the per-bet fee was adopted: $0. 25 for each of the first 20 million bets per year and $0. 50 for each subsequent rate (in addition to the federal excise tax). Large operators have already announced the transfer of part of the costs to users.
Video Gaming (VGT)
State tax: 35% net terminal income (с 1 июля 2024), local share ≈5. 8% - in municipal shares; until July 1, 2024, 34% were valid.
Casino
Effective casino tax burden - graduated, depends on AGR and asset type; recent reports have noted a decrease in the average effective rate to ~ range of 20% (according to FY metrics), but special formulas apply to individual projects (for example, Chicago). When modeling, rely on current IGB/IDOR publications.
Responsible play, RG and age thresholds
Age 21 + for casino/VGT/sports betting; self-exclusion programs and assistance to problem players are available through IGB and operators.
Technical Standards, MICS and Security
Platforms, RNG, content, geolocation, payment gateways - subject to approval/certification; immutable logs, version control, key management and Dev→Prod control are required.
VGT telemetry - central accounting, drop/count procedures, inventory, video storage and controller access control.
Cybersecurity: Network segmentation, MFA/IAM, vulnerability management, regular pentest/tabletop, DR/BCP plans - requirements are translated through license terms and IGB oversight.
iGaming (online casino and poker): 2025 status
Not legalized. In February 2025, iGaming bills were introduced (project rate 25% and up to three "skins" per licensee), discussion continues; officials predict a possible return to the question in 2026.
Licensing Processes: Reference Roadmap
1. 0-1 months - vertical gap analysis (casino/VGT/sports), ownership structure, preliminary contact with IGB; card of mandatory forms and fees.
2. 1-3 months - submission of suitability packages (beneficiaries/officers/key employees), MICS/RG/AML project, tech packages (RNG/geo/KYC/payments), drafts of house rules (sports).
3. 3-6 months - technical tests/certification, integrations, pilots, reporting setup (AGR, promotional deductions), personnel training.
4. 6 + mo - hearings/conditional approvals, staged go-live (retail→online), post-audit and fine-tuning.
Operational checklists
Casino operator
- Full MICS: cage, slots/tables, progressives, promo; video surveillance/storage.
- Software/content version control, immutable logging, segregation of duties.
- Timely filing of reports and taxes; reconcile with banks/processors.
VGT Operator/Location
- Checking the status of the location (liquor license), contract with the licensed terminal operator.
- Compliance with limits: 6 VGT (usually )/10 VGT (Large Truck Stop).
- Telemetry/service/replacements according to the regulations; RG materials and 21 + control.
Sportsbook
- House rules and trading journal.
- Geolocation/registration/anti-spoofing, accounting promo (free bets/boosts).
- Accounting of graduated rate and fee in AGR-model.
Frequent risks and red flags
Opaque beneficial structure, cross roles in the VGT chain, unauthorized version changes.
Errors in AGR calculations, reporting/enumeration delays; weak control of promo deductions in sports.
Geo/anti-spoofing and device hygiene in a mobile channel; incomplete logs and Dev→Prod violations.
Economy & P&L: Accents 2025
Sports: double hit on margin - graduated GGR-tax + per-bet fee; it is important for operators to recalculate pricing, promotion and trading.
VGT: stable flow at 35% state tax + local share; the economy is highly dependent on network density and content mix.
Casino: Consider specific unit formulas (e.g. Chicago) and the average effective market rate from current reports.
Trends 2025
Fiscal tightening of sports (per bet) and possible adjustment of promotional strategies of large brands.
The growth of requirements for supply-chain security and the "invariability" of logs in casino/VGT/sports.
iGaming-discussion in the General Assembly (projects 25%): likely repetition of consideration in 2026.
What is important to remember
Illinois is a large omnichannel market: casino + VGT + sports, under the strict supervision of IGB.
In 2024-2025 The state has strengthened the fiscal model of sports (graduated rate + per bet), VGT holds 35% state tax and local shares - all this must be accurately laid in P & L.
iGaming has not been legalized yet, but bills have been introduced - keep an eye on the Assembly calendar.