IL HB2393

Authorizes downstate forest preserve district boards to impose a special retailers' occupation tax and service occupation tax in 0.25% increments after approval by a majority of voters in a referendum

Tax revenue may be used for general forest preserve purposes including education, outdoor recreation, maintenance, operations, public safety, trails, land acquisition and restoration, and other lawful programs determined by the district board

Requires the district board to publish and make publicly available an operational, capital, or master plan before imposing the tax

Allows the board to include an optional sunset provision specifying when the tax would automatically expire, which must be disclosed on the ballot along with the tax rate and dollar impact per $100 of purchases

Creates the Special Forest Preserve Retailers' and Service Occupation Tax Fund in the State treasury, with the Department of Revenue collecting and administering the tax and retaining 1.5% for the Tax Compliance and Administration Fund