FOREST PRESERVE-REVENUE

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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5028

Introduced 2/10/2026, by Rep. Stephanie A. Kifowit

SYNOPSIS AS INTRODUCED:

30 ILCS 105/5.1038 new
70 ILCS 805/13.10 new

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.
LRB104 18134 WRO 31573 b

A BILL FOR

HB5028
LRB104 18134 WRO 31573 b
1

AN ACT concerning local government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The State Finance Act is amended by adding
5
Section 5.1038 as follows:

6

(30 ILCS 105/5.1038 new)
7

Sec. 5.1038.
The Special Forest Preserve District
8
Retailers' and Service Occupation Tax Fund.

9

Section 10.
The Downstate Forest Preserve District Act is
10
amended by adding Section 13.10 as follows:

11

(70 ILCS 805/13.10 new)
12

Sec. 13.10.
Kendall County Forest Preserve District
13
retailers' and service occupation tax.
14

(a) The Board of the Kendall County Forest Preserve
15
District may impose a tax upon all persons engaged in the
16
business of selling, including leasing, tangible personal
17
property, other than personal property titled or registered
18
with an agency of this State's government, at retail in the
19
county on the gross receipts from the sales made in the course
20
of business to provide revenue to be used by the forest
21
preserve district in that county for general forest preserve

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LRB104 18134 WRO 31573 b
1
district purposes, including education, outdoor recreation,
2
maintenance, operations, public safety at the forest
3
preserves, trails, acquiring and restoring land, and any other
4
lawful purposes or programs determined by the board of that
5
district, except as otherwise provided in this Section, if a
6
proposition for the tax has been submitted to the legal voters
7
of that county and approved by a majority of those voting on
8
the question as provided in subsection (d). If imposed, this
9
tax shall be imposed only in 0.25% increments and may not be
10
more than 1%.
11

The tax imposed under this subsection may not be imposed
12
on tangible personal property taxed at the 1% rate under the
13
Retailers' Occupation Tax Act. The tax imposed under this
14
subsection shall not be imposed on sales of aviation fuel for
15
so long as the revenue use requirements of 49 U.S.C. 47107(b)
16
and 49 U.S.C. 47133 are binding on the board.
17

For a tax imposed for forest preserve purposes for
18
expenditures authorized under this Act, the board must publish
19
notice of the operational, capital, or master plan of the
20
district, and must make the plan publicly available, before
21
approval of the ordinance or resolution imposing the tax.
22

If a tax is imposed for specific operational needs,
23
capital projects, or public facilities, then the name of the
24
project may be included in the proposition at the discretion
25
of the board as determined in the enabling resolution.
26
Examples are the "XXX Regional Trail", the "YYY Forest

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LRB104 18134 WRO 31573 b
1
Preserve or Multi-Use Facility", or the "ZZZ Natural Area
2
Acquisition or Restoration Project".

3

The tax imposed by the board under this subsection and all
4
civil penalties that may be assessed as an incident of the tax
5
shall be collected and enforced by the Department of Revenue.
6
The certificate of registration that is issued by the
7
Department of Revenue to a retailer under the Retailers'
8
Occupation Tax Act shall permit the retailer to engage in a
9
business that is taxable without registering separately with
10
the Department of Revenue under an ordinance or resolution
11
adopted under this subsection. The Department of Revenue shall
12
administer and enforce this subsection, collect all taxes and
13
penalties due under this subsection, dispose of taxes and
14
penalties so collected in the manner provided in this
15
subsection, and determine all rights to credit memoranda
16
arising on account of the erroneous payment of a tax or penalty
17
under this subsection.
18

In the administration of and compliance with this
19
subsection, the Department of Revenue and persons who are
20
subject to this subsection shall (i) have the same rights,
21
remedies, privileges, immunities, powers, and duties; (ii) be
22
subject to the same conditions, restrictions, limitations,
23
penalties, and definitions of terms; and (iii) employ the same
24
modes of procedure as are prescribed in Sections 1, 1a, 1a-1,
25
1d, 1e, 1f, 1i, 1j, 1j.1, 1j.2, 1k, 1m, 1n, 1o, 1p, 1q, 1r, 1s,
26
2 through 2-70, 2a, 2b, 2c, 2h, 2i, 2j, 3 (except provisions

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LRB104 18134 WRO 31573 b
1
relating to transaction returns and quarter monthly payments),
2
4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 5m, 5n, 6,
3
6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the
4
Retailers' Occupation Tax Act and the Uniform Penalty and
5
Interest Act as if those provisions were set forth in this
6
subsection.
7

Persons subject to any tax imposed under this subsection
8
may reimburse themselves for their sellers' tax liability by
9
separately stating the tax as an additional charge. The charge
10
may be stated in combination, in a single amount, with State
11
tax which sellers are required to collect under the Use Tax Act
12
in accordance with the bracketed schedules as the Department
13
of Revenue may prescribe.
14

If the Department of Revenue determines that a refund
15
should be made under this subsection to a claimant instead of
16
issuing a credit memorandum, then the Department of Revenue
17
shall notify the State Comptroller, who shall cause the order
18
to be drawn for the amount specified and to the person named in
19
the notification from the Department of Revenue. The refund
20
shall be paid by the State Treasurer out of the Special Forest
21
Preserve District Retailers' and Service Occupation Tax Fund.
22

(b) If a tax has been imposed under subsection (a), then a
23
service occupation tax shall also be imposed upon all persons
24
in the county engaged in the business of making sales of
25
service, at the same rate of tax as imposed under subsection
26
(a) of the selling price of all tangible personal property

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1
transferred by the servicemen, including transfers by lease as
2
an incident to a sale of service. The tax imposed under this
3
subsection may not be imposed on tangible personal property
4
taxed at the 1% rate under the Service Occupation Tax Act.
5

The tax imposed under this subsection is not imposed on
6
sales of aviation fuel for so long as the revenue use
7
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
8
binding on the board. The tax imposed under this subsection
9
and all civil penalties that may be assessed as an incident
10
thereof shall be collected and enforced by the Department of
11
Revenue. The Department of Revenue shall administer and
12
enforce this subsection; collect all taxes and penalties due
13
hereunder; dispose of taxes and penalties so collected in the
14
manner hereinafter provided; and determine all rights to
15
credit memoranda arising on account of the erroneous payment
16
of tax or penalty hereunder.
17

In the administration of, and compliance with this
18
subsection, the Department of Revenue and persons who are
19
subject to this subsection shall (i) have the same rights,
20
remedies, privileges, immunities, powers, and duties; (ii) be
21
subject to the same conditions, restrictions, limitations,
22
penalties, exclusions, exemptions, and definitions of terms;
23
and (iii) employ the same modes of procedure as are prescribed
24
in Sections 2 (except that the reference to State in the
25
definition of supplier maintaining a place of business in this
26
State shall mean the county), 2a, 2b, 2c, 2d, 3 through 3-50

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1
(in respect to all provisions therein other than the State
2
rate of tax), 4 (except that the reference to the State shall
3
be to the county), 5, 7, 8 (except that the jurisdiction to
4
which the tax shall be a debt to the extent indicated in that
5
Section 8 shall be the county), 9 (except as to the disposition
6
of taxes and penalties collected), 10, 11, 12 (except the
7
reference therein to Section 2b of the Retailers' Occupation
8
Tax Act), 13 (except that any reference to the State shall mean
9
the county), Sections 15, 16, 17, 18, 19 and 20 of the Service
10
Occupation Tax Act and the Uniform Penalty and Interest Act,
11
as fully as if those provisions were set forth herein.
12

Persons subject to any tax imposed under this subsection
13
may reimburse themselves for their serviceman's tax liability
14
by separately stating the tax as an additional charge, which
15
charge may be stated in combination, in a single amount, with
16
State tax that servicemen are authorized to collect under the
17
Service Use Tax Act, in accordance with the bracket schedules
18
as the Department of Revenue may prescribe.
19

If the Department of Revenue determines that a refund
20
should be made under this subsection to a claimant instead of
21
issuing a credit memorandum, then the Department of Revenue
22
shall notify the State Comptroller, who shall cause the
23
warrant to be drawn for the amount specified, and to the person
24
named, in the notification from the Department of Revenue. The
25
refund shall be paid by the State Treasurer out of the Special
26
Forest Preserve District Retailers' and Service Occupation Tax

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LRB104 18134 WRO 31573 b
1
Fund.
2

(c) The tax imposed under this Section applies to leases
3
of tangible personal property in effect, entered into, or
4
renewed on or after the effective date of the ordinance
5
imposing the tax under this Section in the same manner as the
6
tax under this Section applies to other sales and consistent
7
with the tax on leases under the Retailers' Occupation Tax Act
8
and the Service Occupation Tax Act.
9

(d) By resolution, the board may order the proposition for
10
the imposition of the tax under this Section to be submitted at
11
any election. The board shall certify the question to the
12
proper election authority, who shall submit the proposition at
13
an election in accordance with the general election law.
14

The proposition to impose a tax for forest preserve
15
purposes shall be in substantially the following form:
16

"Shall the [name of forest preserve district] impose a
17

Special Forest Preserve District Retailers' Occupation Tax
18

and Service Occupation Tax (commonly referred to as a
19

"sales tax") at the rate of [insert a percentage in
20

increments of 0.25%] in [name of county] for forest
21

preserve district expenditures in accordance with and
22

subject to the provisions of Section 13.9 of the Downstate
23

Forest Preserve District Act?"
24

The following additional information shall appear on the
25
ballot below the question:
26

"This would mean that a consumer would pay an

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LRB104 18134 WRO 31573 b
1

additional [insert amount] in sales tax for every $100 of
2

tangible personal property bought at retail."
3

The board may also vote to establish a sunset provision at
4
which time the additional sales tax would cease being
5
collected, if not terminated earlier by a vote of the board. If
6
the board votes to include a sunset provision, the proposition
7
for forest preserve purposes shall be in substantially the
8
following form:
9

"Shall the [name of forest preserve district] impose a
10

Special Forest Preserve District Retailers' Occupation Tax
11

and Service Occupation Tax (commonly referred to as a
12

"sales tax") at the rate of [insert a percentage in
13

increments of 0.25%] in [name of county] for a period not
14

to exceed [insert number of years] for forest preserve
15

district expenditures in accordance with and subject to
16

the provisions of Section 13.9 of the Downstate Forest
17

Preserve District Act?"
18

The following additional information shall appear on the
19
ballot below the question:
20

"This would mean that a consumer would pay an
21

additional [insert amount] in sales tax for every $100 of
22

tangible personal property bought at retail. If imposed,
23

the additional tax would cease being collected at the end
24

of [insert number of years], if not terminated earlier by
25

a vote of the [name of forest preserve district board]."
26

Votes shall be recorded as "Yes" or "No".

HB5028
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LRB104 18134 WRO 31573 b
1

If a majority of the legal voters voting on the
2
proposition vote in favor of it, the district may impose the
3
tax. A district may not submit more than one proposition
4
authorized by this Section to the legal voters at any one time.
5

(e) The Department of Revenue shall immediately pay over
6
to the State Treasurer, ex officio, as trustee, all taxes and
7
penalties collected under this Section to be deposited into
8
the Special Forest Preserve District Retailers' and Service
9
Occupation Tax Fund, a special fund that is created in the
10
State treasury. Moneys in the Fund shall be disbursed as
11
provided in this Section.
12

As soon as possible after the first day of each month and
13
upon certification of the Department of Revenue, the State
14
Comptroller shall order transferred, and the State Treasurer
15
shall transfer, to the STAR Bonds Revenue Fund the local sales
16
tax increment, as defined in the Innovation Development and
17
Economy Act, collected under this Section during the second
18
preceding calendar month for sales within a STAR bon d
19
district.
20

After the monthly transfer to the STAR Bonds Revenue Fund,
21
on or before the 25th day of each calendar month, the
22
Department of Revenue shall prepare and certify to the State
23
Comptroller the disbursement of the stated sums of money to
24
the district from retailers in the county who have paid taxes
25
or penalties to the Department of Revenue during the second
26
preceding calendar month. The amount to be paid to the

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LRB104 18134 WRO 31573 b
1
district shall be the amount collected under this Section
2
during the second preceding calendar month by the Department
3
of Revenue plus an amount the Department of Revenue determines
4
is necessary to offset any amounts that were erroneously paid
5
to a different taxing body, and not including (i) an amount
6
equal to the amount of refunds made during the second
7
preceding calendar month by the Department of Revenue on
8
behalf of the district; (ii) any amount that the Department of
9
Revenue determines is necessary to offset any amounts that
10
were payable to a different taxing body but were erroneously
11
paid to the district; (iii) any amounts that are transferred
12
to the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder,
13
which the Department of Revenue shall transfer into the Tax
14
Compliance and Administration Fund. The Department of Revenue,
15
at the time of each monthly disbursement to the district,
16
shall prepare and certify to the State Comptroller the amount
17
to be transferred into the Tax Compliance and Administration
18
Fund under this subsection. No later than 10 days after
19
receipt by the State Comptroller of the disbursement
20
certification to the District and the Tax Compliance and
21
Administration Fund provided for in this Section to be given
22
to the State Comptroller by the Department of Revenue, the
23
State Comptroller shall cause the orders to be drawn for the
24
respective amounts in accordance with directions contained in
25
the certification.
26

(f) For the purpose of determining whether a tax

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1
authorized under this Section is applicable, a retail sale by
2
a producer of coal or another mineral mined in Illinois is a
3
sale at retail at the place where the coal or other mineral
4
mined in Illinois is extracted from the earth. This subsection
5
does not apply to coal or another mineral when it is delivered
6
or shipped by the seller to the purchaser at a point outside
7
Illinois so that the sale is exempt under the United States
8
Constitution as a sale in interstate or foreign commerce.
9

(g) Nothing in this Section shall be construed to
10
authorize the board to impose a tax upon the privilege of
11
engaging in any business that under the Constitution of the
12
United States may not be made the subject of taxation by this
13
State.
14

(h) The board shall file a certified copy of the ordinance
15
imposing, increasing the rate of, or discontinuing a tax under
16
this Section with the Department of Revenue, together with a
17
certification that the ordinance received referendum approval
18
in the case of the imposition of or increase in the rate of the
19
tax, either (i) after October 1 but on or before May 1,
20
whereupon the Department of Revenue shall proceed to
21
administer and enforce the imposition of, increase in the rate
22
of, or discontinuation of the tax as of the July 1 immediately
23
following the filing; or (ii) after May 1, but on or before
24
October 1, whereupon the Department of Revenue shall proceed
25
to administer and enforce the imposition of, increase in the
26
rate of, or discontinuation of the tax as of the January 1

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LRB104 18134 WRO 31573 b
1
immediately following the filing. If the tax imposed under
2
this Section is scheduled to sunset by referendum, the board
3
is required to monitor the sunset date and notify the
4
Department of Revenue of the sunset by filing a certified copy
5
of an ordinance that includes the sunset date (i) after
6
October 1 but on or before May 1, whereupon the Department of
7
Revenue shall proceed to discontinue the tax as of the July 1
8
immediately following the filing; or (ii) after May 1 but on or
9
before October 1, whereupon the Department of Revenue shall
10
proceed to discontinue the tax as of the January 1 immediately
11
following the filing.
12

(i) When certifying the amount of a monthly disbursement
13
to the district under this Section, the Department of Revenue
14
shall increase or decrease the amounts by an amount necessary
15
to offset any misallocation of previous disbursements. The
16
offset amount shall be the amount erroneously disbursed within
17
the previous 6 months from the time a misallocation is
18
discovered.

19

Section 99.
Effective date.
This Act takes effect upon
20
becoming law.

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