SB3865 Summary

• Amends the Counties Code to redirect 1% of school facility occupation taxes collected to regional superintendents of schools for administering and enforcing tax provisions, effective July 1, 2020.

• Changes the distribution of the 2% administrative fee deducted from school facility occupation tax collections: 1% continues to the Tax Compliance and Administration Fund while the new 1% is distributed to regional superintendents.

• Regional superintendents will use the 1% distribution to cover costs of administering and enforcing school facility occupation tax provisions in their counties.

• Does not apply to Cook County and maintains all existing provisions regarding tax rates, voter approval requirements, and allowable uses of revenues.