Bill > HB2393

This bill allows forest preserve districts to establish a special sales and service occupation tax after receiving voter approval through a referendum. Specifically, the board of a forest preserve district can impose a tax of 0.25% increments on retail sales within their district, with the revenue exclusively used for purposes like education, outdoor recreation, maintenance, operations, public safety, trail development, land acquisition and restoration, and other lawful district programs. The bill requires the district to publish its operational, capital, or master plan before imposing the tax and provides detailed referendum language that explains the tax's potential impact to voters (such as showing how much additional tax would be paid per $100 of purchase). The tax would be collected and enforced by the Illinois Department of Revenue, and the collected funds would be deposited into a new Special Forest Preserve Retailers' and Service Occupation Tax Fund. The board may also choose to include a sunset provision that would automatically terminate the tax after a specified number of years. Importantly, districts are limited to submitting only one such tax proposition to voters at a time, and the tax cannot be imposed on businesses that are constitutionally exempt from taxation.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2393&GAID=18&DocTypeID=HB&SessionID=114&GA=104