HB5028

HB5028 allows the Kendall County Forest Preserve District to impose a sales tax on retail sales of tangible personal property to fund forest preserve.

HB5028 amends the Downstate Forest Preserve District Act to allow the Kendall County Forest Preserve District to impose a sales tax on retail sales of tangible personal property. The tax rate can be set in 0.25% increments up to a maximum of 1%. The tax does not apply to sales of aviation fuel or tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. The tax revenue will be used for general forest preserve purposes, including education, outdoor recreation, and land acquisition and restoration.