SB3204

SB3204 allows Kendall County Forest Preserve District to impose a sales tax for forest preserve purposes.

SB3204 amends the Downstate Forest Preserve District Act to allow the Kendall County Forest Preserve District to impose a sales tax on tangible personal property sold or leased at retail within the county. The tax can only be imposed if approved by a majority vote in a referendum. The tax cannot exceed 1% and cannot be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. The tax revenue is deposited into the Special Forest Preserve District Retailers' and Service Occupation Tax Fund and is used for general forest preserve district purposes.