Full Text of SB2272 101st General Assembly
SB2272 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB2272 Introduced 10/28/2019, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: |
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Amends the Parking Excise Tax Act. Provides that the tax imposed by the Act does not apply to a parking area or garage owned or operated by a city, village, county, township, or incorporated town. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Parking Excise Tax Act is amended by | 5 | | changing Section 10-20 as follows: | 6 | | (35 ILCS 525/10-20)
| 7 | | Sec. 10-20. Exemptions. The tax imposed by this Act shall | 8 | | not apply to: | 9 | | (1) parking in a parking area or garage operated by the | 10 | | federal government or its instrumentalities that has been | 11 | | issued an active tax exemption number by the Department | 12 | | under Section 1g of the Retailers' Occupation Tax Act; for | 13 | | this exemption to apply, the parking area or garage must be | 14 | | 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 or garage owned or | 19 | | operated by a city, village, county, township, or | 20 | | incorporated town. | 21 | | (Source: P.A. 101-31, eff. 6-28-19.)
| 22 | | Section 99. Effective date. This Act takes effect upon | 23 | | becoming law.
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