Full Text of HB4132 102nd General Assembly
HB4132sam001 102ND GENERAL ASSEMBLY | Sen. Doris Turner Filed: 3/23/2022
| | 10200HB4132sam001 | | LRB102 19570 HLH 37947 a |
|
| 1 | | AMENDMENT TO HOUSE BILL 4132
| 2 | | AMENDMENT NO. ______. Amend House Bill 4132 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 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 |
| | | 10200HB4132sam001 | - 2 - | LRB102 19570 HLH 37947 a |
|
| 1 | | area or garage is operated by a third party, whether under | 2 | | a lease or other contractual arrangement, or any other | 3 | | manner whatsoever . ; | 4 | | (2) Residential residential off-street parking for | 5 | | home or apartment tenants or condominium occupants, if the | 6 | | arrangement for such parking is provided in the home or | 7 | | apartment lease or in a separate writing between the | 8 | | landlord and tenant, or in a condominium agreement between | 9 | | the condominium association and the owner, occupant, or | 10 | | guest of a unit, whether the parking charge is payable to | 11 | | the landlord, condominium association, or to the operator | 12 | | of the parking spaces . ; | 13 | | (3) Parking parking by hospital employees in a parking | 14 | | space that is owned and operated by the hospital for which | 15 | | they work . ; and | 16 | | (4) Parking parking in a parking area or garage where | 17 | | 3 or fewer motor vehicles are stored, housed, or parked | 18 | | for hire, charge, fee or other valuable consideration, if | 19 | | the operator of the parking area or garage does not act as | 20 | | the operator of more than a total of 3 parking spaces | 21 | | located in the State; if any operator of parking areas or | 22 | | garages, including any facilitator or aggregator, acts as | 23 | | an operator of more than 3 parking spaces in total that are | 24 | | located in the State, then this exemption shall not apply | 25 | | to any of those spaces.
| 26 | | (5) For the duration of the Illinois State Fair or the |
| | | 10200HB4132sam001 | - 3 - | LRB102 19570 HLH 37947 a |
|
| 1 | | DuQuoin State Fair, parking in a parking area or garage | 2 | | operated for the use of attendees, vendors, or employees | 3 | | of the State Fair and not otherwise subject to taxation | 4 | | under this Act in the ordinary course of business. | 5 | | (6) Parking in a parking area or garage operated by | 6 | | the State, a State university created by statute, or a | 7 | | unit of local government that has been issued an active | 8 | | tax exemption number by the Department under Section 1g of | 9 | | the Retailers' Occupation Tax Act; the parking area or | 10 | | garage must be operated by the State, State university, or | 11 | | unit of local government; the exemption under this | 12 | | paragraph does not apply if the parking area or garage is | 13 | | operated by a third party, whether under a lease or other | 14 | | contractual arrangement, or held in any other manner, | 15 | | unless the parking area or garage is exempt under | 16 | | paragraph (5). | 17 | | (7) Parking in a parking area or garage owned and | 18 | | operated by a person engaged in the business of renting | 19 | | real estate if the parking area or garage is used by the | 20 | | lessee to park motor vehicles, recreational vehicles, or | 21 | | self-propelled vehicles for the lessee's own use and not | 22 | | for the purpose of subleasing parking spaces for | 23 | | consideration. | 24 | | (8) The purchase of a parking space by the State, a | 25 | | State university created by statute, or a unit of local | 26 | | government that has been issued an active tax exemption |
| | | 10200HB4132sam001 | - 4 - | LRB102 19570 HLH 37947 a |
|
| 1 | | number by the Department under Section 1g of the | 2 | | Retailers' Occupation Tax Act, for use by employees of the | 3 | | State, State university, or unit of local government, | 4 | | provided that the purchase price is paid directly by the | 5 | | governmental entity. | 6 | | (9) Parking in a parking space leased to a | 7 | | governmental entity that is exempt pursuant to (1) or (6) | 8 | | when the exempt entity rents or leases the parking spaces | 9 | | in the parking area or garage to the public; the purchase | 10 | | price must be paid by the governmental entity; the exempt | 11 | | governmental entity is exempt from collecting tax subject | 12 | | to the provisions of (1) or (6), as applicable, when | 13 | | renting or leasing the parking spaces to the public. | 14 | | (Source: P.A. 101-31, eff. 6-28-19.)
| 15 | | Section 99. Effective date. This Act takes effect upon | 16 | | becoming law.".
|
|