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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Parking Excise Tax Act is amended by | ||||||
5 | changing Section 10-20 as follows: | ||||||
6 | (35 ILCS 525/10-20)
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7 | Sec. 10-20. Exemptions. The tax imposed by this Act shall | ||||||
8 | not 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 |
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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.
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19 | (5) For the duration of the Illinois State Fair or the | ||||||
20 | DuQuoin State Fair, parking in a parking area or garage | ||||||
21 | operated for the use of attendees, vendors, or employees | ||||||
22 | of the State Fair and not otherwise subject to taxation | ||||||
23 | under this Act in the ordinary course of business. | ||||||
24 | (6) Parking in a parking area or garage operated by | ||||||
25 | the State, a State university created by statute, or a | ||||||
26 | unit of local government that has been issued an active |
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1 | tax exemption number by the Department under Section 1g of | ||||||
2 | the Retailers' Occupation Tax Act; the parking area or | ||||||
3 | garage must be operated by the State, State university, or | ||||||
4 | unit of local government; the exemption under this | ||||||
5 | paragraph does not apply if the parking area or garage is | ||||||
6 | operated by a third party, whether under a lease or other | ||||||
7 | contractual arrangement, or held in any other manner, | ||||||
8 | unless the parking area or garage is exempt under | ||||||
9 | paragraph (5). | ||||||
10 | (7) Parking in a parking area or garage owned and | ||||||
11 | operated by a person engaged in the business of renting | ||||||
12 | real estate if the parking area or garage is used by the | ||||||
13 | lessee to park motor vehicles, recreational vehicles, or | ||||||
14 | self-propelled vehicles for the lessee's own use and not | ||||||
15 | for the purpose of subleasing parking spaces for | ||||||
16 | consideration. | ||||||
17 | (8) The purchase of a parking space by the State, a | ||||||
18 | State university created by statute, or a unit of local | ||||||
19 | government that has been issued an active tax exemption | ||||||
20 | number by the Department under Section 1g of the | ||||||
21 | Retailers' Occupation Tax Act, for use by employees of the | ||||||
22 | State, State university, or unit of local government, | ||||||
23 | provided that the purchase price is paid directly by the | ||||||
24 | governmental entity. | ||||||
25 | (9) Parking in a parking space leased to a | ||||||
26 | governmental entity that is exempt pursuant to (1) or (6) |
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1 | when the exempt entity rents or leases the parking spaces | ||||||
2 | in the parking area or garage to the public; the purchase | ||||||
3 | price must be paid by the governmental entity; the exempt | ||||||
4 | governmental entity is exempt from collecting tax subject | ||||||
5 | to the provisions of (1) or (6), as applicable, when | ||||||
6 | renting or leasing the parking spaces to the public. | ||||||
7 | (Source: P.A. 101-31, eff. 6-28-19.)
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8 | Section 99. Effective date. This Act takes effect upon | ||||||
9 | becoming law. |