IL HB5028

Kendall County Forest Preserve District Board may impose a retailers' and service occupation tax (sales tax) on retail sales within the county, in 0.25% increments up to a maximum of 1%, subject to voter approval by majority vote.

Revenue generated must be used for general forest preserve purposes including education, outdoor recreation, maintenance, operations, public safety, trails, land acquisition, and restoration.

The tax excludes tangible personal property already taxed at the 1% rate under existing Retailers' Occupation Tax Act, aviation fuel subject to federal revenue use requirements, and state-titled or registered property.

Creates the Special Forest Preserve District Retailers' and Service Occupation Tax Fund in the State Treasury, with the Illinois Department of Revenue collecting and enforcing the tax and retaining 1.5% for administrative costs.

The board may include a sunset provision in the ballot proposition specifying a time limit for the tax, which can also be terminated earlier by board vote.