IL SB3743

Forest preserve districts may impose a retailers' occupation tax and service occupation tax after voter approval, in 0.25% increments, with revenue used for education, recreation, maintenance, operations, public safety, trails, land acquisition and restoration, and other lawful district purposes.

District boards must publish operational, capital, or master plans and make them publicly available before imposing the tax; specific projects may be named on the ballot at the board's discretion.

The Department of Revenue collects and enforces the tax using the same procedures as the Retailers' Occupation Tax Act and Service Occupation Tax Act, with businesses using existing certificates of registration.

Tax revenue is deposited into the Special Forest Preserve Retailers' and Service Occupation Tax Fund and distributed monthly to districts, with 1.5% of collections transferred to the Tax Compliance and Administration Fund and amounts within STAR bond districts transferred to the STAR Bonds Revenue Fund.

Ordinances imposing the tax must be filed with the Department of Revenue between October 1 and April 1 (effective July 1) or between April 1 and October 1 (effective January 1).