Bingo Tax & License Fees

• Statutory  - 230 ILCS 25/1 to 25/7
• Regulation - Part 430

The tax is imposed on the privilege of conducting bingo games. Annual license fees are imposed on operators, providers, and suppliers of bingo games.

To operate a bingo game, the organization

• must be licensed by the state;
• be a licensed bona fide religious, charitable, labor, fraternal, youth athletic, senior citizens’, educational, or veterans’ organization in Illinois;
• operate without profit to its members;
• have been in existence in Illinois continuously for a period of five years immediately before applying for a license; and
  • it must have a bona fide membership engaged in carrying out its objectives during that entire five-year period.

Licensed organization (operator) means a qualified organization that has obtained a license to conduct bingo in conformance with the provisions of this Act.

Provider means the person or organization, except a city, village or incorporated town, owning or leasing premises upon which bingo is conducted.

Supplier means any person, firm, or corporation which sells, leases, or distributes, to any organization licensed to conduct bingo or to any licensed bingo supplier, cards, boards, sheets, markers, pads and any other supplies, devices and equipment designed for use in the play of bingo.

Volunteer means a person recruited by an organization who voluntarily performs services at a bingo event, including participation in the management or operation of a game.

These guidelines highlight important aspects of the law but is not an exhaustive list. 

Organizations eligible to hold bingo must submit an application at least 30 days before the event. License fees must be paid when the application is filed. To apply for a license,

• qualifying organizations must file Form RB-3, Bingo Application for License, either electronically through MyTax Illinois or by mail. The application must contain a sworn statement attesting to the not-for-profit character of the prospective licensee organization, signed by a person listed on the application as an owner, officer, or other person in charge of the necessary day-to-day operations of that organization. Note: A license is not assignable or transferable.
• qualifying organizations must also complete Form RB-40, List of Bingo Workers, and if renewing, Form RB-32, Expenditure of Funds Earned Through Bingo. Keep these forms in the organizations records and make them available to IDOR when requested. After Form RB-3 has been filed, if the organization needs to add or revise a scheduled event, Form RCG-1-E, Charitable Games, Bingo, or Pull Tabs Events Updates, must be completed 30 days before the event. Mail the completed information to the address on the form.

• Operators can conduct one session of bingo per week on the date and at the time and location on the license.
• There is a maximum of 25 bingo games per session and a maximum of $2,250 in prizes or merchandise per session.
• Licensed organization must purchase or lease any bingo supplies or equipment from a person or organization licensed under the Act.
• The price paid for a single card under the license may not exceed $1 and such card is valid for all regular games on that day of bingo.
• No person under the age of 18 years may play or participate in the conducting of bingo.
• No person except a bona fide member, employee, or volunteer of a licensed organization may participate in the management or operation of the games.
• No person shall receive any remuneration or profit for participating in the management or operation of the game.
• The promotion of bingo games must be completed by the licensed operator only.
• Unlicensed raffles or other forms of gambling prohibited by law shall not be conducted on the premises where bingo is being conducted, except that pull tabs and jar games conducted under the Illinois Pull Tabs and Jar Games Act may be conducted on the premises where bingo is being conducted.
• Licensed organizations must establish a separate checking account into which its gross proceeds from bingo (less cash prizes awarded) must be deposited.
• Taxpayers who hold a regular license must file Form RB-1, Bingo Quarterly Tax Return. Taxpayers who hold a limited license must file Form RB-1-L, Limited Bingo Tax Return. File the return quarterly by the 20th day of the month following the end of the reporting period.

• The promotion of bingo games must be completed by the licensed operator only.
• Licensed suppliers can only sell, lease, lend, distribute any supplies, devices or equipment designed for use in the play of bingo for the conducting of anything other than bingo to any person or organization licensed under this Act.
• No person except a bona fide member or employee of the sponsoring organization may participate in the management or operation of bingo.
• A supplier may have only one representative present at the bingo event, for the exclusive purpose of ensuring that its equipment is not damaged and is functioning properly.
• All suppliers of bingo supplies and equipment must complete Form RB-41, Bingo Supplier Quarterly Report, even if there are no sales or leases during the quarter, within 30 days after the end of any quarter during which the supplier’s license was in effect.

• Providers must file Form RB-30, Provider of Premises License Application either electronically through MyTax Illinois or by mail.

• Must publicly display the license with the date and time of the event (copy of license provided by the licensed operator).
• No person except a bona fide member or employee of the sponsoring organization may participate in the management or operation of bingo.
• Must notify IDOR of any changes with the licensed operator.

Who may participate in the management or operation of a bingo event?

No person except a bona fide member or employee of a bingo licensee or volunteer recruited by the bingo licensee may participate in the management or operation of a bingo event under any circumstance.

What limits are imposed on a “volunteer” in the management or operation of a bingo event?

A “volunteer” may not be recruited by anyone except the licensed operator’s organization.

What are the “management or operation” activities for a bingo event?

“Management or operation” of a bingo event includes:

• selling cards, calling numbers,
• confirming and paying winners,
• handling or counting the proceeds from the sale of cards while the session is in progress, and
• participating in the conducting of bingo games played.

The following activities do not constitute “management or operation” of a bingo event:

• setting up        
• cleaning up
• selling food or drink
• providing security for persons or property

• Taxpayers who hold a regular license must file quarterly on Form RB-1, Bingo Quarterly Tax Return. File the return by the 20th day of the month following the end of the reporting period either electronically through MyTax Illinois or by mail.
• Taxpayers who hold a limited license must file Form RB-1-L, Limited Bingo Tax Return. File the return within 20 days following the last day of the event either electronically through MyTax Illinois or by mail.
• Taxpayers who hold a supplier’s license must complete Form RB-41, Bingo Supplier Quarterly Report. Keep it in the organizations records and make it available when requested.

An operator’s license can be purchased for one year for $200. This license entitles an organization to hold one bingo session a week, with a maximum of 25 bingo games per session and a maximum of $2,250 in prizes or merchandise per session. A licensed organization may obtain permits to hold two special events per year of up to five days each. (In Madison, Monroe, and St. Clair counties, and the city of Redbud, the prize limit is $3,250.)

Organizations that would qualify for annual licenses but prefer not to conduct weekly bingo sessions may obtain a limited license at the cost of $50. This license entitles them to conduct a maximum of two bingo events during the year. Each event is limited to five consecutive days. No more than two limited licenses may be issued to any organization in any year.

Persons, firms, or organizations that rent or lease premises (e.g., rooms, halls, or buildings) for bingo games must purchase a provider’s license for $200 for one year or $600 for three years.

Persons, firms, or organizations that sell, lease, or otherwise distribute bingo supplies (e.g., cards or markers) must purchase a supplier’s license for $200 for one year or $600 for three years.

Lookup Gaming Licenses using MyTax Illinois

For additional information, contact the Central Registration Division weekdays between 8:30 a.m. and 4:30 p.m. using the contact information below.

Email: rev.bptcg@illinois.gov

Phone: 217 558-7425

Fax: 217 785-6013