summary
Introduced
02/02/2026
02/02/2026
In Committee
02/10/2026
02/10/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Downstate Forest Preserve District Act. Provides that the Board of the Kendall County Forest Preserve District may impose a tax upon all persons engaged in the business of selling, including leasing, tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used by the forest preserve district in that county for general forest preserve district purposes. Provides that the tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Provides that the tax shall not be imposed on sales of aviation fuel for so long as the revenue use requirements are binding on the board. Provides that the tax and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. Amends the State Finance Act. Designates the Special Forest Preserve District Retailers and Service Occupation Tax Fund as a special fund in the State Treasury. Makes other changes. Effective immediately.
AI Summary
This bill allows the Board of the Kendall County Forest Preserve District to impose a local sales tax on tangible personal property sold at retail within the county, with the revenue to be used for general forest preserve district purposes, such as education, recreation, and land acquisition. This tax, which can be imposed in increments of 0.25% up to a maximum of 1%, would not apply to property already taxed at the 1% rate under the state's Retailers' Occupation Tax Act or to aviation fuel under certain conditions. The bill also establishes a "Special Forest Preserve District Retailers' and Service Occupation Tax Fund" in the State Treasury to hold these collected taxes, and designates the Department of Revenue to collect and enforce this new tax, mirroring the procedures of existing state sales tax laws. Before imposing the tax, the forest preserve district board must present a proposition to the county's voters for approval, and the bill outlines the specific wording for the ballot question, including the option for a sunset clause.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Assigned to Revenue (on 02/10/2026)
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