SB1449 allows forest preserve districts in Illinois to impose a special tax on retailers and service providers to fund forest preserve activities.
SB1449 amends the Downstate Forest Preserve District Act to permit the board of any forest preserve district to establish a special tax on retailers and service providers after voter approval. The tax revenue will be used for general forest preserve purposes, including education, outdoor recreation, maintenance, and land restoration. The tax applies to sales of tangible personal property and services within the district. The Department of Revenue will collect and enforce the tax, with proceeds deposited into the Special Forest Preserve Retailers' and Service Occupation Tax Fund.
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