102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB0217
 
Introduced 2/17/2021, by Sen. Cristina Castro
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 525/10-20

     Amends the Parking Excise Tax Act. Provides that the tax does not apply to: (1) a parking area or garage operated by the State, a State university, or a unit of local government; (2) the purchase of a parking space by the State, a State university, or a unit of local government for use by employees of the State, State university, or unit of local government; (3) a parking space leased to a governmental entity for use by the public; or (4) a parking area or garage owned and operated by a person engaged in the business of renting real estate and used by the lessee to park motor vehicles, recreational vehicles, or self-propelled vehicles for the lessee's own use. Effective immediately.
  


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FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
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1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  


 
4    Section 5. The Parking Excise Tax Act is amended  by 
5changing Section 10-20 as follows:
 
6    (35 ILCS 525/10-20)

7    Sec. 10-20. Exemptions.      The tax imposed by this Act shall 
8not apply to:
9        (1) parking in a parking area or garage operated by 
10    the federal government or its instrumentalities that has 
11    been issued an active tax exemption number by the 
12    Department under Section 1g of the Retailers' Occupation 
13    Tax Act; for this exemption to apply, the parking area or 
14    garage must be operated by the federal government or its 
15    instrumentalities; the exemption under this paragraph (1) 
16    does not apply if the parking area or garage is operated by 
17    a third party, whether under a lease or other contractual 
18    arrangement, or any other manner whatsoever; 
19        (2) residential off-street parking for home or 
20    apartment tenants or condominium occupants, if the 
21    arrangement for such parking is provided in the home or 
22    apartment lease or in a separate writing between the 
23    landlord and tenant, or in a condominium agreement between 
 
 
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1    the condominium association and the owner, occupant, or 
2    guest of a unit, whether the parking charge is payable to 
3    the landlord, condominium association, or to the operator 
4    of the parking spaces;
5        (3) parking by hospital employees in a parking space 
6    that is owned and operated by the hospital for which they 
7    work; and
8        (4) parking in a parking area or garage where 3 or 
9    fewer motor vehicles are stored, housed, or parked for 
10    hire, charge, fee or other valuable consideration, if the 
11    operator of the parking area or garage does not act as the 
12    operator of more than a total of 3 parking spaces located 
13    in the State; if any operator of parking areas or garages, 
14    including any facilitator or aggregator, acts as an 
15    operator of more than 3 parking spaces in total that are 
16    located in the State, then this exemption shall not apply 
17    to any of those spaces; .

18        (5) parking in a parking area or garage operated by 
19    the State, a State university created by statute, or a 
20    unit of local government that has been issued an active 
21    tax exemption number by the Department under Section 1g of 
22    the Retailers' Occupation Tax Act; the parking area or 
23    garage must be operated by the State, State university, or 
24    unit of local government; the exemption under this 
25    paragraph (5) does not apply if the parking area or garage 
26    is operated by a third party, whether under a lease or 
 
 
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1    other contractual arrangement, or held in any other 
2    manner; 
3        (6) parking in a parking area or garage owned and 
4    operated by a person engaged in the business of renting 
5    real estate if the parking area or garage is used by the 
6    lessee to park motor vehicles, recreational vehicles, or 
7    self-propelled vehicles for the lessee's own use and not 
8    for the purpose of subleasing parking spaces for 
9    consideration; 
10        (7) the purchase of a parking space by the State, a 
11    State university created by statute, or a unit of local 
12    government that has been issued an active tax exemption 
13    number by the Department under Section 1g of the 
14    Retailers' Occupation Tax Act, for use by employees of the 
15    State, State university, or unit of local government, 
16    provided that the purchase price is paid directly by the 
17    governmental entity, and 
18        (8) parking space leased to a governmental entity that 
19    is exempt pursuant to (1) or (5) when the exempt entity 
20    rents or leases the parking spaces in the parking area or 
21    garage to the public; the purchase price must be paid by 
22    the governmental entity; the exempt governmental entity is 
23    exempt from collecting tax subject to the provisions of 
24    (1) or (5), as applicable, when renting or leasing the 
25    parking spaces to the public. 
26(Source: P.A. 101-31, eff. 6-28-19.)
 

 
 
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1    Section 99. Effective date. This Act takes effect upon 
2becoming law.