HB4132eng 102ND GENERAL ASSEMBLY

HB4132 Engrossed LRB102 19570 HLH 28338 b

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Parking Excise Tax Act is amended by changing Section 10-20 as follows:

(35 ILCS 525/10-20)

Sec. 10-20. Exemptions. The tax imposed by this Act shall not apply to:

(1) Parking parking in a parking area or garage operated by the federal government or its instrumentalities that has been issued an active tax exemption number by the Department under Section 1g of the Retailers' Occupation Tax Act; for this exemption to apply, the parking area or garage must be operated by the federal government or its instrumentalities; the exemption under this paragraph (1) does not apply if the parking area or garage is operated by a third party, whether under a lease or other contractual arrangement, or any other manner whatsoever. ;

(2) Residential residential off-street parking for home or apartment tenants or condominium occupants, if the arrangement for such parking is provided in the home or apartment lease or in a separate writing between the landlord and tenant, or in a condominium agreement between the condominium association and the owner, occupant, or guest of a unit, whether the parking charge is payable to the landlord, condominium association, or to the operator of the parking spaces . ;

(3) Parking parking by hospital employees in a parking space that is owned and operated by the hospital for which they work. ; and

(4) Parking parking in a parking area or garage where 3 or fewer motor vehicles are stored, housed, or parked for hire, charge, fee or other valuable consideration, if the operator of the parking area or garage does not act as the operator of more than a total of 3 parking spaces located in the State; if any operator of parking areas or garages, including any facilitator or aggregator, acts as an operator of more than 3 parking spaces in total that are located in the State, then this exemption shall not apply to any of those spaces.

(5) For the duration of the Illinois State Fair or the DuQuoin State Fair, parking in a parking area or garage that is operated for the use of attendees, vendors, or employees of the particular State Fair and is not otherwise subject to taxation under this Act in the ordinary course of business.

(Source: P.A. 101-31, eff. 6-28-19.)