IL HB3154

Amends the Counties Code to add a new requirement for school facility occupation taxes before they can be submitted to voters.

Prohibits the tax referendum from being placed on the ballot unless each school district receiving tax proceeds has legally bound itself to reduce its property taxes by one dollar for every dollar of tax proceeds received.

Maintains existing provisions allowing counties to impose up to 1% occupation tax on retail sales and services, with revenue exclusively for school facility purposes including construction, improvements, and safety upgrades.

Requires voter approval through referendum before the tax can be imposed, with approval requiring a majority vote of county electors.