Full Text of SB2272 101st General Assembly
SB2272sam003 101ST GENERAL ASSEMBLY | Sen. Cristina Castro Filed: 3/10/2020
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| 1 | | AMENDMENT TO SENATE BILL 2272
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2272 by replacing | 3 | | everything after the enacting clause with the following:
| 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 |
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| 1 | | a third party, whether under a lease or other contractual | 2 | | arrangement, or any other manner whatsoever; | 3 | | (2) residential off-street parking for home or | 4 | | apartment tenants or condominium occupants, if the | 5 | | arrangement for such parking is provided in the home or | 6 | | apartment lease or in a separate writing between the | 7 | | landlord and tenant, or in a condominium agreement between | 8 | | the condominium association and the owner, occupant, or | 9 | | guest of a unit, whether the parking charge is payable to | 10 | | the landlord, condominium association, or to the operator | 11 | | of the parking spaces; | 12 | | (3) parking by hospital employees in a parking space | 13 | | that is owned and operated by the hospital for which they | 14 | | work; and | 15 | | (4) parking in a parking area or garage where 3 or | 16 | | fewer motor vehicles are stored, housed, or parked for | 17 | | hire, charge, fee or other valuable consideration, if the | 18 | | operator of the parking area or garage does not act as the | 19 | | operator of more than a total of 3 parking spaces located | 20 | | in the State; if any operator of parking areas or garages, | 21 | | including any facilitator or aggregator, acts as an | 22 | | operator of more than 3 parking spaces in total that are | 23 | | located in the State, then this exemption shall not apply | 24 | | to any of those spaces ; .
| 25 | | (5) parking in a parking area or garage operated by the | 26 | | State, a State university created by statute, or a unit of |
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| 1 | | local government that has been issued an active tax | 2 | | exemption number by the Department under Section 1g of the | 3 | | Retailers' Occupation Tax Act; the parking area or garage | 4 | | must be operated by the State, State university, or unit of | 5 | | local government; the exemption under this paragraph (5) | 6 | | does not apply if the parking area or garage is operated by | 7 | | a third party, whether under a lease or other contractual | 8 | | arrangement, or held in any other manner; | 9 | | (6) parking in a parking area or garage owned and | 10 | | operated by a person engaged in the business of renting | 11 | | real estate if the parking area or garage is used by the | 12 | | lessee to park motor vehicles, recreational vehicles, or | 13 | | self-propelled vehicles for the lessee's own use and not | 14 | | for the purpose of subleasing parking spaces for | 15 | | consideration; | 16 | | (7) the purchase of a parking space by the State, a | 17 | | State university created by statute, or a unit of local | 18 | | government that has been issued an active tax exemption | 19 | | number by the Department under Section 1g of the Retailers' | 20 | | Occupation Tax Act, for use by employees of the State, | 21 | | State university, or unit of local government, provided | 22 | | that the purchase price is paid directly by the | 23 | | governmental entity, and | 24 | | (8) parking space leased to a governmental entity that | 25 | | is exempt pursuant to (1) or (5) when the exempt entity | 26 | | rents or leases the parking spaces in the parking area or |
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| 1 | | garage to the public; the purchase price must be paid by | 2 | | the governmental entity; the exempt governmental entity is | 3 | | exempt from collecting tax subject to the provisions of (1) | 4 | | or (5), as applicable, when renting or leasing the parking | 5 | | spaces to the public. | 6 | | (Source: P.A. 101-31, eff. 6-28-19.)
| 7 | | Section 99. Effective date. This Act takes effect upon | 8 | | becoming law.".
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