HB4132 EngrossedLRB102 19570 HLH 28338 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 parking in a parking area or garage
10    operated by the federal government or its
11    instrumentalities that has been issued an active tax
12    exemption number by the Department under Section 1g of the
13    Retailers' Occupation Tax Act; for this exemption to
14    apply, the parking area or garage must be operated by the
15    federal government or its instrumentalities; the exemption
16    under this paragraph (1) does not apply if the parking
17    area or garage is operated by a third party, whether under
18    a lease or other contractual arrangement, or any other
19    manner whatsoever. ;
20        (2) Residential residential off-street parking for
21    home or apartment tenants or condominium occupants, if the
22    arrangement for such parking is provided in the home or
23    apartment lease or in a separate writing between the



HB4132 Engrossed- 2 -LRB102 19570 HLH 28338 b

1    landlord and tenant, or in a condominium agreement between
2    the condominium association and the owner, occupant, or
3    guest of a unit, whether the parking charge is payable to
4    the landlord, condominium association, or to the operator
5    of the parking spaces . ;
6        (3) Parking parking by hospital employees in a parking
7    space that is owned and operated by the hospital for which
8    they work. ; and
9        (4) Parking parking in a parking area or garage where
10    3 or fewer motor vehicles are stored, housed, or parked
11    for hire, charge, fee or other valuable consideration, if
12    the operator of the parking area or garage does not act as
13    the operator of more than a total of 3 parking spaces
14    located in the State; if any operator of parking areas or
15    garages, including any facilitator or aggregator, acts as
16    an operator of more than 3 parking spaces in total that are
17    located in the State, then this exemption shall not apply
18    to any of those spaces.
19        (5) For the duration of the Illinois State Fair or the
20    DuQuoin State Fair, parking in a parking area or garage
21    that is operated for the use of attendees, vendors, or
22    employees of the particular State Fair and is not
23    otherwise subject to taxation under this Act in the
24    ordinary course of business.
25(Source: P.A. 101-31, eff. 6-28-19.)