IL HB4326

Amends the Counties Code to modify the School Facility and Resources Occupation Tax, allowing counties to impose a sales tax on retail sales and services at rates between 0.25% and 1.00% in quarter-percent increments.

Tax revenue must be used exclusively for: (i) school facility purposes, (ii) school resource officers and mental health professionals, or (iii) a combination of all three, subject to voter approval.

Requires voter referendum approval before any tax can be imposed, with specific ballot language depending on whether the referendum expands current use, increases an existing rate, or imposes a new tax.

Establishes that 50% of the 2% administrative fee goes to the Department of Revenue for tax administration and 50% goes to the regional superintendent of schools for administrative costs under the provision amended by this act.

Excludes aviation fuel from taxation beginning January 1, 2021, unless federal revenue use requirements under 49 U.S.C. Sections 47107(b) and 47133 are binding on the county; does not apply to Cook County.