IL SB3204

Authorizes the Kendall County Forest Preserve District Board to impose a retailers' and service occupation tax (sales tax) on retail sales of tangible personal property within the county, subject to voter approval by referendum.

Tax rate must be in 0.25% increments and cannot exceed 1%, with revenues designated for general forest preserve purposes including education, outdoor recreation, maintenance, trails, land acquisition, and restoration.

Exempts items already taxed at the 1% rate under the Retailers' Occupation Tax Act, aviation fuel subject to federal revenue use requirements, and property titled or registered with a state agency.

Illinois Department of Revenue would collect and enforce the tax, retaining 1.5% for the Tax Compliance and Administration Fund, with remaining proceeds deposited into a newly created Special Forest Preserve District Retailers' and Service Occupation Tax Fund.

Board may include a sunset provision specifying when the tax would expire if not terminated earlier by board vote.