SB3204 - 104th General Assembly (2025-2026)

FOREST PRESERVE-REVENUE.
Last Action
2/10/2026 - Senate: Assigned to Revenue
Senate Sponsors
Sen. Linda Holmes
Statutes Amended In Order of Appearance
30 ILCS 105/5.1038 new  
70 ILCS 805/13.10 new  
Synopsis As Introduced
Amends the Downstate Forest Preserve District Act. Provides that the Board of the Kendall County Forest Preserve District may impose a tax upon all persons engaged in the business of selling, including leasing, tangible personal property, other than personal property titled or registered with an agency of this State's government, at retail in the county on the gross receipts from the sales made in the course of business to provide revenue to be used by the forest preserve district in that county for general forest preserve district purposes. Provides that the tax may not be imposed on tangible personal property taxed at the 1% rate under the Retailers' Occupation Tax Act. Provides that the tax shall not be imposed on sales of aviation fuel for so long as the revenue use requirements are binding on the board. Provides that the tax and all civil penalties that may be assessed as an incident of the tax shall be collected and enforced by the Department of Revenue. Amends the State Finance Act. Designates the Special Forest Preserve District Retailers and Service Occupation Tax Fund as a special fund in the State Treasury. Makes other changes. Effective immediately.
Actions
DateChamberAction
2/02/2026SenateFiled with Secretary by Sen. Linda Holmes
2/02/2026SenateFirst Reading
2/02/2026SenateReferred to Assignments
2/10/2026SenateAssigned to Revenue