Bill > SB1449

This bill amends the Downstate Forest Preserve District Act to allow forest preserve district boards to establish a special retailers' and service occupation tax after receiving voter approval through a referendum. The tax can only be imposed in 0.25% increments and would be used exclusively for general forest preserve purposes, including education, outdoor recreation, maintenance, operations, public safety, trail development, land acquisition and restoration, and other lawful programs determined by the district board. When proposing the tax, the board must publish and make publicly available their operational, capital, or master plan, and the ballot question will clearly explain the tax rate and its potential impact (e.g., an additional amount per $100 of retail purchase). The board can also choose to include a sunset provision that would automatically terminate the tax after a specified number of years. The tax would be collected and enforced by the Illinois Department of Revenue, with proceeds deposited into a newly created Special Forest Preserve Retailers' and Service Occupation Tax Fund. The bill includes detailed provisions for tax administration, collection, and distribution, ensuring transparency and providing a mechanism for forest preserve districts to generate additional revenue for their programs and facilities.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=1449&GAID=18&DocTypeID=SB&SessionID=114&GA=104