Public Act 102-0920
 
HB4132 EnrolledLRB102 19570 HLH 28338 b


  
    AN ACT concerning revenue.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  


 
 
    Section 5. The Parking Excise Tax Act is amended  by 
changing Section 10-20 as follows:
 
    (35 ILCS 525/10-20)

    Sec. 10-20. Exemptions.      The tax imposed by this Act shall 
not apply to:
        (1) Parking parking in a parking area or garage 
    operated by the federal government or its 
    instrumentalities that has been issued an active tax 
    exemption number by the Department under Section 1g of the 
    Retailers' Occupation Tax Act; for this exemption to 
    apply, the parking area or garage must be operated by the 
    federal government or its instrumentalities; the exemption 
    under this paragraph (1) does not apply if the parking 
    area or garage is operated by a third party, whether under 
    a lease or other contractual arrangement, or any other 
    manner whatsoever. ; 
        (2) Residential residential off-street parking for 
    home or apartment tenants or condominium occupants, if the 
    arrangement for such parking is provided in the home or 
    apartment lease or in a separate writing between the 
    landlord and tenant, or in a condominium agreement between 
    the condominium association and the owner, occupant, or 
    guest of a unit, whether the parking charge is payable to 
    the landlord, condominium association, or to the operator 
    of the parking spaces. ;
        (3) Parking parking by hospital employees in a parking 
    space that is owned and operated by the hospital for which 
    they work. ; and
        (4) Parking parking in a parking area or garage where 
    3 or fewer motor vehicles are stored, housed, or parked 
    for hire, charge, fee or other valuable consideration, if 
    the operator of the parking area or garage does not act as 
    the operator of more than a total of 3 parking spaces 
    located in the State; if any operator of parking areas or 
    garages, including any facilitator or aggregator, acts as 
    an operator of more than 3 parking spaces in total that are 
    located in the State, then this exemption shall not apply 
    to any of those spaces.

        (5) For the duration of the Illinois State Fair or the 
    DuQuoin State Fair, parking in a parking area or garage 
    operated for the use of attendees, vendors, or employees 
    of the State Fair and not otherwise subject to taxation 
    under this Act in the ordinary course of business. 
        (6) Parking in a parking area or garage operated by 
    the State, a State university created by statute, or a 
    unit of local government that has been issued an active 
    tax exemption number by the Department under Section 1g of 
    the Retailers' Occupation Tax Act; the parking area or 
    garage must be operated by the State, State university, or 
    unit of local government; the exemption under this 
    paragraph does not apply if the parking area or garage is 
    operated by a third party, whether under a lease or other 
    contractual arrangement, or held in any other manner, 
    unless the parking area or garage is exempt under 
    paragraph (5). 
        (7) Parking in a parking area or garage owned and 
    operated by a person engaged in the business of renting 
    real estate if the parking area or garage is used by the 
    lessee to park motor vehicles, recreational vehicles, or 
    self-propelled vehicles for the lessee's own use and not 
    for the purpose of subleasing parking spaces for 
    consideration. 
        (8) The purchase of a parking space by the State, a 
    State university created by statute, or a unit of local 
    government that has been issued an active tax exemption 
    number by the Department under Section 1g of the 
    Retailers' Occupation Tax Act, for use by employees of the 
    State, State university, or unit of local government, 
    provided that the purchase price is paid directly by the 
    governmental entity. 
        (9) Parking in a parking space leased to a 
    governmental entity that is exempt pursuant to (1) or (6) 
    when the exempt entity rents or leases the parking spaces 
    in the parking area or garage to the public; the purchase 
    price must be paid by the governmental entity; the exempt 
    governmental entity is exempt from collecting tax subject 
    to the provisions of (1) or (6), as applicable, when 
    renting or leasing the parking spaces to the public.
(Source: P.A. 101-31, eff. 6-28-19.)


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