102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB1869
 
Introduced 2/26/2021, by Sen. Jason A. Barickman
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 525/10-20

     Amends the Parking Excise Tax Act. Provides that parking in a parking area owned by an exempt religious organization is exempt from the tax under the Act. Effective immediately.
  


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A BILL FOR
 

  
SB1869LRB102 15866 HLH 21235 b


  
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; and .

18        (5) parking in a parking area owned by a religious 
19    organization that is exempt from property taxes under 
20    Section 15-40 of the Property Tax Code. 
21(Source: P.A. 101-31, eff. 6-28-19.)
 
 
22    Section 99. Effective date. This Act takes effect upon 
23becoming law.