Illinois 2025-2026 Regular Session

Illinois Senate Bill SB1449 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1449 Introduced 1/31/2025, by Sen. Linda Holmes SYNOPSIS AS INTRODUCED: 70 ILCS 805/13.9 new30 ILCS 105/5.1030 new Amends the Downstate Forest Preserve District Act. Allows the board of a forest preserve district to establish a special forest preserve district retailers' occupation tax and service occupation tax after referendum of the voters. Allows the tax to used exclusively for general purposes, including education, outdoor recreation, maintenance, operations, public safety at the forest preserves, trails, acquiring and restoring land, and any other lawful purposes or programs determined by the board of that district. Includes referendum language and additional ballot informational language. Incorporates provisions from the Retailers' Occupation Tax Act to implement the tax. Amends the State Finance Act to create the Special Forest Preserve Retailers' and Service Occupation Tax Fund. Effective immediately. LRB104 06279 RTM 16314 b A BILL FOR 104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1449 Introduced 1/31/2025, by Sen. Linda Holmes SYNOPSIS AS INTRODUCED: 70 ILCS 805/13.9 new30 ILCS 105/5.1030 new 70 ILCS 805/13.9 new 30 ILCS 105/5.1030 new Amends the Downstate Forest Preserve District Act. Allows the board of a forest preserve district to establish a special forest preserve district retailers' occupation tax and service occupation tax after referendum of the voters. Allows the tax to used exclusively for general purposes, including education, outdoor recreation, maintenance, operations, public safety at the forest preserves, trails, acquiring and restoring land, and any other lawful purposes or programs determined by the board of that district. Includes referendum language and additional ballot informational language. Incorporates provisions from the Retailers' Occupation Tax Act to implement the tax. Amends the State Finance Act to create the Special Forest Preserve Retailers' and Service Occupation Tax Fund. Effective immediately. LRB104 06279 RTM 16314 b LRB104 06279 RTM 16314 b A BILL FOR
2	2	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1449 Introduced 1/31/2025, by Sen. Linda Holmes SYNOPSIS AS INTRODUCED:
3	3	70 ILCS 805/13.9 new30 ILCS 105/5.1030 new 70 ILCS 805/13.9 new 30 ILCS 105/5.1030 new
4	4	70 ILCS 805/13.9 new
5	5	30 ILCS 105/5.1030 new
6	6	Amends the Downstate Forest Preserve District Act. Allows the board of a forest preserve district to establish a special forest preserve district retailers' occupation tax and service occupation tax after referendum of the voters. Allows the tax to used exclusively for general purposes, including education, outdoor recreation, maintenance, operations, public safety at the forest preserves, trails, acquiring and restoring land, and any other lawful purposes or programs determined by the board of that district. Includes referendum language and additional ballot informational language. Incorporates provisions from the Retailers' Occupation Tax Act to implement the tax. Amends the State Finance Act to create the Special Forest Preserve Retailers' and Service Occupation Tax Fund. Effective immediately.
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9	9	A BILL FOR
10	10	SB1449LRB104 06279 RTM 16314 b SB1449 LRB104 06279 RTM 16314 b
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12	12	1 AN ACT concerning local government.
13	13	2 Be it enacted by the People of the State of Illinois,
14	14	3 represented in the General Assembly:
15	15	4 Section 5. The Downstate Forest Preserve District Act is
16	16	5 amended by adding Section 13.9 as follows:
17	17	6 (70 ILCS 805/13.9 new)
18	18	7 Sec. 13.9. Special forest preserve districts retailers'
19	19	8 and service occupation tax.
20	20	9 (a) The board of any district may impose a tax upon all
21	21	10 persons engaged in the business of selling tangible personal
22	22	11 property, other than personal property titled or registered
23	23	12 with an agency of this State's government, at retail in the
24	24	13 district on the gross receipts from the sales made in the
25	25	14 course of business to provide revenue to be used for general
26	26	15 forest district purposes, including education, outdoor
27	27	16 recreation, maintenance, operations, public safety at the
28	28	17 forest preserves, trails, acquiring and restoring land, and
29	29	18 any other lawful purposes or programs determined by the board
30	30	19 of that district, except as otherwise provided in this
31	31	20 Section, if a proposition for the tax has been submitted to the
32	32	21 electors of that district and approved by a majority of those
33	33	22 voting on the question. If imposed, this tax shall be imposed
34	34	23 only in 0.25% increments. By resolution, the board may order
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38	38	104TH GENERAL ASSEMBLY State of Illinois 2025 and 2026 SB1449 Introduced 1/31/2025, by Sen. Linda Holmes SYNOPSIS AS INTRODUCED:
39	39	70 ILCS 805/13.9 new30 ILCS 105/5.1030 new 70 ILCS 805/13.9 new 30 ILCS 105/5.1030 new
40	40	70 ILCS 805/13.9 new
41	41	30 ILCS 105/5.1030 new
42	42	Amends the Downstate Forest Preserve District Act. Allows the board of a forest preserve district to establish a special forest preserve district retailers' occupation tax and service occupation tax after referendum of the voters. Allows the tax to used exclusively for general purposes, including education, outdoor recreation, maintenance, operations, public safety at the forest preserves, trails, acquiring and restoring land, and any other lawful purposes or programs determined by the board of that district. Includes referendum language and additional ballot informational language. Incorporates provisions from the Retailers' Occupation Tax Act to implement the tax. Amends the State Finance Act to create the Special Forest Preserve Retailers' and Service Occupation Tax Fund. Effective immediately.
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45	45	A BILL FOR
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51	51	70 ILCS 805/13.9 new
52	52	30 ILCS 105/5.1030 new
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71	71	1 the proposition to be submitted at any election.
72	72	2 For a tax imposed for forest preserve purposes for
73	73	3 expenditures authorized under this Act, the board must publish
74	74	4 notice of the operational, capital, or master plan of the
75	75	5 district, and must make the plan publicly available prior to
76	76	6 approval of the ordinance or resolution imposing the tax.
77	77	7 If a tax is imposed for specific operational needs,
78	78	8 capital projects, or public facilities, then the name of the
79	79	9 project may be included in the proposition at the discretion
80	80	10 of the board as determined in the enabling resolution. For
81	81	11 example, the "XXX Regional Trail," the "YYY Forest Preserve or
82	82	12 Multi-Use Facility," or the "ZZZ Natural Area Acquisition or
83	83	13 Restoration Project".
84	84	14 The county clerk shall certify the question to the proper
85	85	15 election authority, who shall submit the proposition at an
86	86	16 election in accordance with the general election law.
87	87	17 The proposition for forest preserve purposes shall be in
88	88	18 substantially the following form:
89	89	19 "To pay for (forest preserve purposes), shall (name of
90	90	20 district) be authorized to impose an increase on its share
91	91	21 of local sales taxes by (insert rate)?"
92	92	22 The following additional information shall appear on the
93	93	23 ballot below the question:
94	94	24 "This would mean that a consumer would pay an
95	95	25 additional (insert amount) in sales tax for every $100 of
96	96	26 tangible personal property bought at retail."
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107	107	1 The board may also vote to establish a sunset provision at
108	108	2 which time the additional sales tax would cease being
109	109	3 collected, if not terminated earlier by a vote of the board. If
110	110	4 the board votes to include a sunset provision, the proposition
111	111	5 for forest preserve purposes shall be in substantially the
112	112	6 following form:
113	113	7 "To pay for (forest preserve purposes), shall (name of
114	114	8 district) be authorized to impose an increase on its share
115	115	9 of local sales taxes by (insert rate) for a period not to
116	116	10 exceed (insert number of years)?"
117	117	11 The following additional information shall appear on the
118	118	12 ballot below the question:
119	119	13 "This would mean that a consumer would pay an
120	120	14 additional (insert amount) in sales tax for every $100 of
121	121	15 tangible personal property bought at retail. If imposed,
122	122	16 the additional tax would cease being collected at the end
123	123	17 of (insert number of years), if not terminated earlier by
124	124	18 a vote of the (name of district) board."
125	125	19 Votes shall be recorded as "Yes" or "No".
126	126	20 If a majority of the electors voting on the proposition
127	127	21 vote in favor of it, the district may impose the tax.
128	128	22 A district may not submit more than one proposition
129	129	23 authorized by this Section to the electors at any one time.
130	130	24 The board shall impose the tax upon all persons engaged in
131	131	25 the business of selling tangible personal property, other than
132	132	26 personal property titled or registered with an agency of this
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143	143	1 State's government, at retail in the district on the gross
144	144	2 receipts from the sales made in the course of business.
145	145	3 (b) The tax imposed by the board under this Section and all
146	146	4 civil penalties that may be assessed as an incident of the tax
147	147	5 shall be collected and enforced by the Department of Revenue.
148	148	6 The certificate of registration that is issued by the
149	149	7 Department to a retailer under the Retailers' Occupation Tax
150	150	8 Act shall permit the retailer to engage in a business that is
151	151	9 taxable without registering separately with the Department
152	152	10 under an ordinance or resolution under this Section. The
153	153	11 Department has full power to administer and enforce this
154	154	12 Section, to collect all taxes and penalties due under this
155	155	13 Section, to dispose of taxes and penalties so collected in the
156	156	14 manner provided in this Section, and to determine all rights
157	157	15 to credit memoranda arising on account of the erroneous
158	158	16 payment of a tax or penalty under this Section. In the
159	159	17 administration of and compliance with this Section, the
160	160	18 Department and persons who are subject to this Section shall
161	161	19 (i) have the same rights, remedies, privileges, immunities,
162	162	20 powers, and duties; (ii) be subject to the same conditions,
163	163	21 restrictions, limitations, penalties, and definitions of
164	164	22 terms; and (iii) employ the same modes of procedure as are
165	165	23 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,
166	166	24 1n, 2, 2-5, 2-5.5, 2-10 (in respect to all provisions
167	167	25 contained in those Sections other than the State rate of tax),
168	168	26 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except provisions
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179	179	1 relating to transaction returns and quarter monthly payments,
180	180	2 and except that the retailer's discount is not allowed for
181	181	3 taxes paid on aviation fuel that are subject to the revenue use
182	182	4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133) and
183	183	5 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
184	184	6 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
185	185	7 Retailers' Occupation Tax Act and the Uniform Penalty and
186	186	8 Interest Act as if those provisions were set forth in this
187	187	9 Section.
188	188	10 Persons subject to any tax imposed under the authority
189	189	11 granted in this Section may reimburse themselves for their
190	190	12 sellers' tax liability by separately stating the tax as an
191	191	13 additional charge. The charge may be stated in combination, in
192	192	14 a single amount, with State tax which sellers are required to
193	193	15 collect under the Use Tax Act, pursuant to such bracketed
194	194	16 schedules as the Department may prescribe.
195	195	17 If the Department determines that a refund should be made
196	196	18 under this Section to a claimant instead of issuing a credit
197	197	19 memorandum, then the Department shall notify the State
198	198	20 Comptroller, who shall cause the order to be drawn for the
199	199	21 amount specified and to the person named in the notification
200	200	22 from the Department. The refund shall be paid by the State
201	201	23 Treasurer out of the Special Forest Preserve Retailers' and
202	202	24 Service Occupation Tax Fund.
203	203	25 (c) If a tax has been imposed under subsection (a), then a
204	204	26 service occupation tax shall also be imposed at the same rate
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215	215	1 upon all persons in the district engaged in the business of
216	216	2 making sales of service, who, as an incident to making those
217	217	3 sales of service, transfer tangible personal property within
218	218	4 the district as an incident to a sale of service. The tax
219	219	5 imposed under this Section and all civil penalties that may be
220	220	6 assessed as an incident thereof shall be collected and
221	221	7 enforced by the Department of Revenue. The Department has full
222	222	8 power to administer and enforce this Section; to collect all
223	223	9 taxes and penalties due hereunder; to dispose of taxes and
224	224	10 penalties so collected in the manner hereinafter provided; and
225	225	11 to determine all rights to credit memoranda arising on account
226	226	12 of the erroneous payment of tax or penalty hereunder. In the
227	227	13 administration of, and compliance with this Section, the
228	228	14 Department and persons who are subject to this paragraph shall
229	229	15 (i) have the same rights, remedies, privileges, immunities,
230	230	16 powers, and duties; (ii) be subject to the same conditions,
231	231	17 restrictions, limitations, penalties, exclusions, exemptions,
232	232	18 and definitions of terms; and (iii) employ the same modes of
233	233	19 procedure as are prescribed in Sections 2 (except that the
234	234	20 reference to State in the definition of supplier maintaining a
235	235	21 place of business in this State shall mean the district), 2a,
236	236	22 2b, 2c, 3 through 3-50 (in respect to all provisions therein
237	237	23 other than the State rate of tax), 4 (except that the reference
238	238	24 to the State shall be to the district), 5, 7, 8 (except that
239	239	25 the jurisdiction to which the tax shall be a debt to the extent
240	240	26 indicated in that Section 8 shall be the district), 9 (except
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251	251	1 as to the disposition of taxes and penalties collected, and
252	252	2 except that the retailer's discount is not allowed for taxes
253	253	3 paid on aviation fuel that are subject to the revenue use
254	254	4 requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133), 10,
255	255	5 11, 12 (except the reference therein to Section 2b of the
256	256	6 Retailers' Occupation Tax Act), 13 (except that any reference
257	257	7 to the State shall mean the district), Sections 15, 16, 17, 18,
258	258	8 19 and 20 of the Service Occupation Tax Act and the Uniform
259	259	9 Penalty and Interest Act, as fully as if those provisions were
260	260	10 set forth herein.
261	261	11 Persons subject to any tax imposed under the authority
262	262	12 granted in this Section may reimburse themselves for their
263	263	13 serviceman's tax liability by separately stating the tax as an
264	264	14 additional charge, which charge may be stated in combination,
265	265	15 in a single amount, with State tax that servicemen are
266	266	16 authorized to collect under the Service Use Tax Act, in
267	267	17 accordance with such bracket schedules as the Department may
268	268	18 prescribe.
269	269	19 If the Department determines that a refund should be made
270	270	20 under this subsection to a claimant instead of issuing a
271	271	21 credit memorandum, then the Department shall notify the State
272	272	22 Comptroller, who shall cause the warrant to be drawn for the
273	273	23 amount specified, and to the person named, in the notification
274	274	24 from the Department. The refund shall be paid by the State
275	275	25 Treasurer out of the Special Forest Preserve Retailers' and
276	276	26 Service Occupation Tax Fund.
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287	287	1 Nothing in this subsection shall be construed to authorize
288	288	2 the board to impose a tax upon the privilege of engaging in any
289	289	3 business that under the Constitution of the United States may
290	290	4 not be made the subject of taxation by the State.
291	291	5 (d) Except as otherwise provided in this paragraph, the
292	292	6 Department shall immediately pay over to the State Treasurer,
293	293	7 ex officio, as trustee, all taxes and penalties collected
294	294	8 under this Section to be deposited into the Special Forest
295	295	9 Preserve Retailers' and Service Occupation Tax Fund, a special
296	296	10 fund that is created in the State treasury that and the moneys
297	297	11 in the fund shall be disbursed as provided in this Section.
298	298	12 As soon as possible after the first day of each month and
299	299	13 upon certification of the Department of Revenue, the
300	300	14 Comptroller shall order transferred, and the Treasurer shall
301	301	15 transfer, to the STAR Bonds Revenue Fund the local sales tax
302	302	16 increment, as defined in the Innovation Development and
303	303	17 Economy Act, collected under this Section during the second
304	304	18 preceding calendar month for sales within a STAR bond
305	305	19 district. The Department shall make this certification only if
306	306	20 the district imposes a tax on real property as provided in the
307	307	21 definition of "local sales taxes" under the Innovation
308	308	22 Development and Economy Act.
309	309	23 After the monthly transfer to the STAR Bonds Revenue Fund,
310	310	24 on or before the 25th day of each calendar month, the
311	311	25 Department shall prepare and certify to the Comptroller the
312	312	26 disbursement of the stated sums of money to the district from
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323	323	1 which retailers have paid taxes or penalties to the Department
324	324	2 during the second preceding calendar month. The amount to be
325	325	3 paid to the district shall be the amount collected under this
326	326	4 Section during the second preceding calendar month by the
327	327	5 Department plus an amount the Department determines is
328	328	6 necessary to offset any amounts that were erroneously paid to
329	329	7 a different taxing body, and not including (i) an amount equal
330	330	8 to the amount of refunds made during the second preceding
331	331	9 calendar month by the Department on behalf of the district;
332	332	10 (ii) any amount that the Department determines is necessary to
333	333	11 offset any amounts that were payable to a different taxing
334	334	12 body but were erroneously paid to the District; (iii) any
335	335	13 amounts that are transferred to the STAR Bonds Revenue Fund,
336	336	14 and (iv) 1.5% of the remainder, which the Department shall
337	337	15 transfer into the Tax Compliance and Administration Fund. The
338	338	16 Department, at the time of each monthly disbursement to the
339	339	17 district, shall prepare and certify to the State Comptroller
340	340	18 the amount to be transferred into the Tax Compliance and
341	341	19 Administration Fund under this subsection. Within 10 days
342	342	20 after receipt by the Comptroller of the disbursement
343	343	21 certification to the District and the Tax Compliance and
344	344	22 Administration Fund provided for in this Section to be given
345	345	23 to the Comptroller by the Department, the Comptroller shall
346	346	24 cause the orders to be drawn for the respective amounts in
347	347	25 accordance with directions contained in the certification.
348	348	26 (e) For the purpose of determining whether a tax
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359	359	1 authorized under this Section is applicable, a retail sale by
360	360	2 a producer of coal or another mineral mined in Illinois is a
361	361	3 sale at retail at the place where the coal or other mineral
362	362	4 mined in Illinois is extracted from the earth. This paragraph
363	363	5 does not apply to coal or another mineral when it is delivered
364	364	6 or shipped by the seller to the purchaser at a point outside
365	365	7 Illinois so that the sale is exempt under the United States
366	366	8 Constitution as a sale in interstate or foreign commerce.
367	367	9 (f) Nothing in this Section shall be construed to
368	368	10 authorize the board to impose a tax upon the privilege of
369	369	11 engaging in any business that under the Constitution of the
370	370	12 United States may not be made the subject of taxation by this
371	371	13 State.
372	372	14 (g) An ordinance imposing a tax under this Section shall
373	373	15 be certified by the board and filed with the Department of
374	374	16 Revenue either (i) after the first day of October but on or
375	375	17 before the first day of April, whereupon the Department shall
376	376	18 proceed to administer and enforce the tax as of the first day
377	377	19 of July next following the filing; or (ii) after the first day
378	378	20 of April but on or before the first day of October, whereupon
379	379	21 the Department shall proceed to administer and enforce the tax
380	380	22 as of the first day of January next following the filing.
381	381	23 (h) When certifying the amount of a monthly disbursement
382	382	24 to the district under this Section, the Department shall
383	383	25 increase or decrease the amounts by an amount necessary to
384	384	26 offset any misallocation of previous disbursements. The offset
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395	395	1 amount shall be the amount erroneously disbursed within the
396	396	2 previous 6 months from the time a misallocation is discovered.
397	397	3 Section 10. The State Finance Act is amended by adding
398	398	4 Section 5.1030 as follows:
399	399	5 (30 ILCS 105/5.1030 new)
400	400	6 Sec. 5.1030. The Special Forest Preserve Retailers' and
401	401	7 Service Occupation Tax Fund.
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