HB5028 allows the Kendall County Forest Preserve District to impose a sales tax on retail sales of tangible personal property.
HB5028 amends the Downstate Forest Preserve District Act to permit the Kendall County Forest Preserve District to impose a sales tax on retail sales of tangible personal property. The tax rate can be up to 1% and must be in increments of 0.25%. The tax revenue will be used for general forest preserve purposes, including education, outdoor recreation, and land acquisition. The tax cannot be imposed on sales of aviation fuel as long as certain federal revenue use requirements are in effect. The tax is subject to approval by a majority of voters in a referendum.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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