State of Illinois
2021 and 2022


Introduced 9/3/2021, by Rep. Michael J. Zalewski


35 ILCS 525/10-5

    Amends the Parking Excise Tax Act. Provides that the term "purchase price" does not include fees or charges paid to or retained by a booking intermediary and not remitted to the operator.

LRB102 19190 HLH 27955 b






HB4129LRB102 19190 HLH 27955 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 10-5 as follows:
6    (35 ILCS 525/10-5)
7    Sec. 10-5. Definitions.
8    "Booking intermediary" means any person or entity that
9facilitates the processing and fulfillment of reservation
10transactions between an operator and a person or entity
11desiring parking in a parking lot or garage of that operator.
12    "Charge or fee paid for parking" means the gross amount of
13consideration for the use or privilege of parking a motor
14vehicle in or upon any parking lot or garage in the State,
15collected by an operator and valued in money, whether received
16in money or otherwise, including cash, credits, property, and
17services, determined without any deduction for costs or
18expenses, but not including charges that are added to the
19charge or fee on account of the tax imposed by this Act or on
20account of any other tax imposed on the charge or fee. "Charge
21or fee paid for parking" excludes separately stated charges
22not for the use or privilege or parking and excludes amounts
23retained by or paid to a booking intermediary for services



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1provided by the booking intermediary. If any separately stated
2charge is not optional, it shall be presumed that it is part of
3the charge for the use or privilege or parking.
4    "Department" means the Department of Revenue.
5    "Operator" means any person who engages in the business of
6operating a parking area or garage, or who, directly or
7through an agreement or arrangement with another party,
8collects the consideration for parking or storage of motor
9vehicles, recreational vehicles, or other self-propelled
10vehicles, at that parking place. This includes, but is not
11limited to, any facilitator or aggregator that collects from
12the purchaser the charge or fee paid for parking. "Operator"
13does not include a bank, credit card company, payment
14processor, booking intermediary, or person whose involvement
15is limited to performing functions that are similar to those
16performed by a bank, credit card company, payment processor,
17or booking intermediary.
18    "Parking area or garage" means any real estate, building,
19structure, premises, enclosure or other place, whether
20enclosed or not, except a public way, within the State, where
21motor vehicles, recreational vehicles, or other self-propelled
22vehicles, are stored, housed or parked for hire, charge, fee
23or other valuable consideration in a condition ready for use,
24or where rent or compensation is paid to the owner, manager,
25operator or lessee of the premises for the housing, storing,
26sheltering, keeping or maintaining motor vehicles,



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1recreational vehicles, or other self-propelled vehicles.
2"Parking area or garage" includes any parking area or garage,
3whether the vehicle is parked by the owner of the vehicle or by
4the operator or an attendant.
5    "Person" means any natural individual, firm, trust,
6estate, partnership, association, joint stock company, joint
7venture, corporation, limited liability company, or a
8receiver, trustee, guardian, or other representative appointed
9by order of any court.
10    "Purchase price" means the consideration paid for the
11purchase of a parking space in a parking area or garage, valued
12in money, whether received in money or otherwise, including
13cash, gift cards, credits, and property, and shall be
14determined without any deduction on account of the cost of
15materials used, labor or service costs, or any other expense
17    "Purchase price" includes any and all charges that the
18recipient pays related to or incidental to obtaining the use
19or privilege of using a parking space in a parking area or
20garage, including but not limited to any and all related
21markups, service fees, convenience fees, facilitation fees,
22cancellation fees, overtime fees, or other such charges,
23regardless of terminology. However, "purchase price" shall not
24include consideration paid for:
25        (1) optional, separately stated charges not for the
26    use or privilege of using a parking space in the parking



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1    area or garage;
2        (2) any charge for a dishonored check;
3        (3) any finance or credit charge, penalty or charge
4    for delayed payment, or discount for prompt payment;
5        (4) any purchase by a purchaser if the operator is
6    prohibited by federal or State Constitution, treaty,
7    convention, statute or court decision from collecting the
8    tax from such purchaser;
9        (5) the isolated or occasional sale of parking spaces
10    subject to tax under this Act by a person who does not hold
11    himself out as being engaged (or who does not habitually
12    engage) in selling of parking spaces; and
13        (5.1) fees or charges paid to or retained by a booking
14    intermediary and not remitted to the operator; or
15        (6) any amounts added to a purchaser's bills because
16    of charges made pursuant to the tax imposed by this Act. If
17    credit is extended, then the amount thereof shall be
18    included only as and when payments are made.
19    "Purchaser" means any person who acquires a parking space
20in a parking area or garage for use for valuable
22    "Use" means the exercise by any person of any right or
23power over, or the enjoyment of, a parking space in a parking
24area or garage subject to tax under this Act.
25(Source: P.A. 101-31, eff. 6-28-19.)