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SB 3204

Illinois Senate•In Senate Committee

Summary

SB 3204, “FOREST PRESERVE-REVENUE”, was introduced in the Senate on Feb 2, 2026 by Sen. Linda Holmes (D). It was referred to Assignments, and last saw action on May 22, 2026: Rule 3-9(a) / Re-referred to Assignments.

Record

Text

SB 3204 has no co-sponsors and has not gone to a roll call.

sb3204/introduced.txt
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Full Text of SB3204
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	SB3204 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3204
Introduced 2/2/2026, by Sen. Linda Holmes
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 18133 WRO 31572 b
A BILL FOR
		SB3204		LRB104 18133 WRO 31572 b
    AN ACT concerning local government.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The State Finance Act is amended by adding
Section 5.1038 as follows:
    (30 ILCS 105/5.1038 new)
    Sec. 5.1038. The Special Forest Preserve District 
Retailers' and Service Occupation Tax Fund.
    Section 10. The Downstate Forest Preserve District Act is
amended by adding Section 13.10 as follows:
    (70 ILCS 805/13.10 new)
    Sec. 13.10. Kendall County Forest Preserve District 
retailers' and service occupation tax.
    (a) 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 
		SB3204	- 2 -	LRB104 18133 WRO 31572 b
district 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, except as otherwise provided in this Section, if a 
proposition for the tax has been submitted to the legal voters 
of that county and approved by a majority of those voting on 
the question as provided in subsection (d). If imposed, this 
tax shall be imposed only in 0.25% increments and may not be 
more than 1%.
    The tax imposed under this subsection may not be imposed 
on tangible personal property taxed at the 1% rate under the 
Retailers' Occupation Tax Act. The tax imposed under this 
subsection shall not be imposed on sales of aviation fuel for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the board.
    For a tax imposed for forest preserve purposes for 
expenditures authorized under this Act, the board must publish 
notice of the operational, capital, or master plan of the 
district, and must make the plan publicly available, before 
approval of the ordinance or resolution imposing the tax.
    If a tax is imposed for specific operational needs, 
capital projects, or public facilities, then the name of the 
project may be included in the proposition at the discretion 
of the board as determined in the enabling resolution. 
Examples are the "XXX Regional Trail", the "YYY Forest 
		SB3204	- 3 -	LRB104 18133 WRO 31572 b
Preserve or Multi-Use Facility", or the "ZZZ Natural Area 
Acquisition or Restoration Project".
    The tax imposed by the board under this subsection and all 
civil penalties that may be assessed as an incident of the tax 
shall be collected and enforced by the Department of Revenue. 
The certificate of registration that is issued by the 
Department of Revenue to a retailer under the Retailers' 
Occupation Tax Act shall permit the retailer to engage in a 
business that is taxable without registering separately with 
the Department of Revenue under an ordinance or resolution 
adopted under this subsection. The Department of Revenue shall 
administer and enforce this subsection, collect all taxes and 
penalties due under this subsection, dispose of taxes and 
penalties so collected in the manner provided in this 
subsection, and determine all rights to credit memoranda 
arising on account of the erroneous payment of a tax or penalty 
under this subsection.
    In the administration of and compliance with this 
subsection, the Department of Revenue and persons who are 
subject to this subsection shall (i) have the same rights, 
remedies, privileges, immunities, powers, and duties; (ii) be 
subject to the same conditions, restrictions, limitations, 
penalties, and definitions of terms; and (iii) employ the same 
modes of procedure as are prescribed in Sections 1, 1a, 1a-1, 
1d, 1e, 1f, 1i, 1j, 1j.1, 1j.2, 1k, 1m, 1n, 1o, 1p, 1q, 1r, 1s, 
2 through 2-70, 2a, 2b, 2c, 2h, 2i, 2j, 3 (except provisions 
		SB3204	- 4 -	LRB104 18133 WRO 31572 b
relating to transaction returns and quarter monthly payments), 
4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 5m, 5n, 6, 
6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the 
Retailers' Occupation Tax Act and the Uniform Penalty and 
Interest Act as if those provisions were set forth in this 
subsection.
    Persons subject to any tax imposed under this subsection 
may reimburse themselves for their sellers' tax liability by 
separately stating the tax as an additional charge. The charge 
may be stated in combination, in a single amount, with State 
tax which sellers are required to collect under the Use Tax Act 
in accordance with the bracketed schedules as the Department 
of Revenue may prescribe.
    If the Department of Revenue determines that a refund 
should be made under this subsection to a claimant instead of 
issuing a credit memorandum, then the Department of Revenue 
shall notify the State Comptroller, who shall cause the order 
to be drawn for the amount specified and to the person named in 
the notification from the Department of Revenue. The refund 
shall be paid by the State Treasurer out of the Special Forest 
Preserve District Retailers' and Service Occupation Tax Fund.
    (b) If a tax has been imposed under subsection (a), then a 
service occupation tax shall also be imposed upon all persons 
in the county engaged in the business of making sales of 
service, at the same rate of tax as imposed under subsection 
(a) of the selling price of all tangible personal property 
		SB3204	- 5 -	LRB104 18133 WRO 31572 b
transferred by the servicemen, including transfers by lease as 
an incident to a sale of service. The tax imposed under this 
subsection may not be imposed on tangible personal property 
taxed at the 1% rate under the Service Occupation Tax Act.
    The tax imposed under this subsection is not imposed on 
sales of aviation fuel for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the board. The tax imposed under this subsection 
and all civil penalties that may be assessed as an incident 
thereof shall be collected and enforced by the Department of 
Revenue. The Department of Revenue shall administer and 
enforce this subsection; collect all taxes and penalties due 
hereunder; dispose of taxes and penalties so collected in the 
manner hereinafter provided; and determine all rights to 
credit memoranda arising on account of the erroneous payment 
of tax or penalty hereunder.
    In the administration of, and compliance with this 
subsection, the Department of Revenue and persons who are 
subject to this subsection shall (i) have the same rights, 
remedies, privileges, immunities, powers, and duties; (ii) be 
subject to the same conditions, restrictions, limitations, 
penalties, exclusions, exemptions, and definitions of terms; 
and (iii) employ the same modes of procedure as are prescribed 
in Sections 2 (except that the reference to State in the 
definition of supplier maintaining a place of business in this 
State shall mean the county), 2a, 2b, 2c, 2d, 3 through 3-50 
		SB3204	- 6 -	LRB104 18133 WRO 31572 b
(in respect to all provisions therein other than the State 
rate of tax), 4 (except that the reference to the State shall 
be to the county), 5, 7, 8 (except that the jurisdiction to 
which the tax shall be a debt to the extent indicated in that 
Section 8 shall be the county), 9 (except as to the disposition 
of taxes and penalties collected), 10, 11, 12 (except the 
reference therein to Section 2b of the Retailers' Occupation 
Tax Act), 13 (except that any reference to the State shall mean 
the county), Sections 15, 16, 17, 18, 19 and 20 of the Service 
Occupation Tax Act and the Uniform Penalty and Interest Act, 
as fully as if those provisions were set forth herein.
    Persons subject to any tax imposed under this subsection 
may reimburse themselves for their serviceman's tax liability 
by separately stating the tax as an additional charge, which 
charge may be stated in combination, in a single amount, with 
State tax that servicemen are authorized to collect under the 
Service Use Tax Act, in accordance with the bracket schedules 
as the Department of Revenue may prescribe.
    If the Department of Revenue determines that a refund 
should be made under this subsection to a claimant instead of 
issuing a credit memorandum, then the Department of Revenue 
shall notify the State Comptroller, who shall cause the 
warrant to be drawn for the amount specified, and to the person 
named, in the notification from the Department of Revenue. The 
refund shall be paid by the State Treasurer out of the Special 
Forest Preserve District Retailers' and Service Occupation Tax 
		SB3204	- 7 -	LRB104 18133 WRO 31572 b
Fund.
    (c) The tax imposed under this Section applies to leases 
of tangible personal property in effect, entered into, or 
renewed on or after the effective date of the ordinance 
imposing the tax under this Section in the same manner as the 
tax under this Section applies to other sales and consistent 
with the tax on leases under the Retailers' Occupation Tax Act 
and the Service Occupation Tax Act.
    (d) By resolution, the board may order the proposition for 
the imposition of the tax under this Section to be submitted at 
any election. The board shall certify the question to the 
proper election authority, who shall submit the proposition at 
an election in accordance with the general election law.
    The proposition to impose a tax for forest preserve 
purposes shall be in substantially the following form:
        "Shall the [name of forest preserve district] impose a 
    Special Forest Preserve District Retailers' Occupation Tax 
    and Service Occupation Tax (commonly referred to as a 
    "sales tax") at the rate of [insert a percentage in 
    increments of 0.25%] in [name of county] for forest 
    preserve district expenditures in accordance with and 
    subject to the provisions of Section 13.9 of the Downstate 
    Forest Preserve District Act?"
    The following additional information shall appear on the 
ballot below the question:
        "This would mean that a consumer would pay an 
		SB3204	- 8 -	LRB104 18133 WRO 31572 b
    additional [insert amount] in sales tax for every $100 of 
    tangible personal property bought at retail."
    The board may also vote to establish a sunset provision at 
which time the additional sales tax would cease being 
collected, if not terminated earlier by a vote of the board. If 
the board votes to include a sunset provision, the proposition 
for forest preserve purposes shall be in substantially the 
following form:
        "Shall the [name of forest preserve district] impose a 
    Special Forest Preserve District Retailers' Occupation Tax 
    and Service Occupation Tax (commonly referred to as a 
    "sales tax") at the rate of [insert a percentage in 
    increments of 0.25%] in [name of county] for a period not 
    to exceed [insert number of years] for forest preserve 
    district expenditures in accordance with and subject to 
    the provisions of Section 13.9 of the Downstate Forest 
    Preserve District Act?"
    The following additional information shall appear on the 
ballot below the question:
        "This would mean that a consumer would pay an 
    additional [insert amount] in sales tax for every $100 of 
    tangible personal property bought at retail. If imposed, 
    the additional tax would cease being collected at the end 
    of [insert number of years], if not terminated earlier by 
    a vote of the [name of forest preserve district board]."
    Votes shall be recorded as "Yes" or "No".
		SB3204	- 9 -	LRB104 18133 WRO 31572 b
    If a majority of the legal voters voting on the 
proposition vote in favor of it, the district may impose the 
tax. A district may not submit more than one proposition 
authorized by this Section to the legal voters at any one time.
    (e) The Department of Revenue shall immediately pay over 
to the State Treasurer, ex officio, as trustee, all taxes and 
penalties collected under this Section to be deposited into 
the Special Forest Preserve District Retailers' and Service 
Occupation Tax Fund, a special fund that is created in the 
State treasury. Moneys in the Fund shall be disbursed as 
provided in this Section.
    As soon as possible after the first day of each month and 
upon certification of the Department of Revenue, the State 
Comptroller shall order transferred, and the State Treasurer 
shall transfer, to the STAR Bonds Revenue Fund the local sales 
tax increment, as defined in the Innovation Development and 
Economy Act, collected under this Section during the second 
preceding calendar month for sales within a STAR bon d 
district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th day of each calendar month, the 
Department of Revenue shall prepare and certify to the State 
Comptroller the disbursement of the stated sums of money to 
the district from retailers in the county who have paid taxes 
or penalties to the Department of Revenue during the second 
preceding calendar month. The amount to be paid to the 
		SB3204	- 10 -	LRB104 18133 WRO 31572 b
district shall be the amount collected under this Section 
during the second preceding calendar month by the Department 
of Revenue plus an amount the Department of Revenue determines 
is necessary to offset any amounts that were erroneously paid 
to a different taxing body, and not including (i) an amount 
equal to the amount of refunds made during the second 
preceding calendar month by the Department of Revenue on 
behalf of the district; (ii) any amount that the Department of 
Revenue determines is necessary to offset any amounts that 
were payable to a different taxing body but were erroneously 
paid to the district; (iii) any amounts that are transferred 
to the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, 
which the Department of Revenue shall transfer into the Tax 
Compliance and Administration Fund. The Department of Revenue, 
at the time of each monthly disbursement to the district, 
shall prepare and certify to the State Comptroller the amount 
to be transferred into the Tax Compliance and Administration 
Fund under this subsection. No later than 10 days after 
receipt by the State Comptroller of the disbursement 
certification to the District and the Tax Compliance and 
Administration Fund provided for in this Section to be given 
to the State Comptroller by the Department of Revenue, the 
State Comptroller shall cause the orders to be drawn for the 
respective amounts in accordance with directions contained in 
the certification.
    (f) For the purpose of determining whether a tax 
		SB3204	- 11 -	LRB104 18133 WRO 31572 b
authorized under this Section is applicable, a retail sale by 
a producer of coal or another mineral mined in Illinois is a 
sale at retail at the place where the coal or other mineral 
mined in Illinois is extracted from the earth. This subsection 
does not apply to coal or another mineral when it is delivered 
or shipped by the seller to the purchaser at a point outside 
Illinois so that the sale is exempt under the United States 
Constitution as a sale in interstate or foreign commerce.
    (g) Nothing in this Section shall be construed to 
authorize the board to impose a tax upon the privilege of 
engaging in any business that under the Constitution of the 
United States may not be made the subject of taxation by this 
State.
    (h) The board shall file a certified copy of the ordinance 
imposing, increasing the rate of, or discontinuing a tax under 
this Section with the Department of Revenue, together with a 
certification that the ordinance received referendum approval 
in the case of the imposition of or increase in the rate of the 
tax, either (i) after October 1 but on or before May 1, 
whereupon the Department of Revenue shall proceed to 
administer and enforce the imposition of, increase in the rate 
of, or discontinuation of the tax as of the July 1 immediately 
following the filing; or (ii) after May 1, but on or before 
October 1, whereupon the Department of Revenue shall proceed 
to administer and enforce the imposition of, increase in the 
rate of, or discontinuation of the tax as of the January 1 
		SB3204	- 12 -	LRB104 18133 WRO 31572 b
immediately following the filing. If the tax imposed under 
this Section is scheduled to sunset by referendum, the board 
is required to monitor the sunset date and notify the 
Department of Revenue of the sunset by filing a certified copy 
of an ordinance that includes the sunset date (i) after 
October 1 but on or before May 1, whereupon the Department of 
Revenue shall proceed to discontinue the tax as of the July 1 
immediately following the filing; or (ii) after May 1 but on or 
before October 1, whereupon the Department of Revenue shall 
proceed to discontinue the tax as of the January 1 immediately 
following the filing.
    (i) When certifying the amount of a monthly disbursement 
to the district under this Section, the Department of Revenue 
shall increase or decrease the amounts by an amount necessary 
to offset any misallocation of previous disbursements. The 
offset amount shall be the amount erroneously disbursed within 
the previous 6 months from the time a misallocation is 
discovered.
    Section 99. Effective date. This Act takes effect upon
becoming law.

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.

Sponsors

Sen. Linda Holmes (D) sponsors SB 3204 alone.

Linda Holmes

Sen. · D–42 · Sponsor

Committees

SB 3204 went before 2 committees: Assignments and Revenue.

Assignments
Assignments
Referred to · Feb 2, 2026
Revenue
Revenue
Referred to · Feb 10, 2026

History

SB 3204 has taken 8 actions since Feb 2, 2026, the latest on May 22, 2026.

ChamberAction
May 22, 2026
Senate
Rule 3-9(a) / Re-referred to Assignments
May 15, 2026
Senate
Rule 2-10 Committee/3rd Reading Deadline Established As May 22, 2026
Apr 24, 2026
Senate
Rule 2-10 Committee/3rd Reading Deadline Established As May 15, 2026
Mar 13, 2026
Senate
Rule 2-10 Committee Deadline Established As April 24, 2026
Feb 10, 2026
Senate
Assigned to Revenue

Votes

SB 3204 has not gone to a roll call.

Source: ilga.gov · legiscan.com