Illinois Court Upholds City Push Tax on Video Gaming Terminals

Licensed video gaming terminal operators and a trade association that represents them failed to convince an Illinois appeals court to revive their challenge to the city of Waukegan’s push tax.

The levy isn’t an impermissible occupation tax on the companies because the ultimate responsibility to pay the one penny per push of a machine is on the players, the Illinois Appellate Court, Second District, ruled Tuesday.

• The court also found the city provided sufficient justification for taxing the terminals and not other automatic amusement machines because only the former involve gambling, which can cause adverse effects
• The Illinois Gaming Machine ...