Illinois General Assembly - Full Text of HB4132
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Full Text of HB4132  102nd General Assembly

HB4132sam001 102ND GENERAL ASSEMBLY

Sen. Doris Turner

Filed: 3/23/2022

 

 


 

 


 
10200HB4132sam001LRB102 19570 HLH 37947 a

1
AMENDMENT TO HOUSE BILL 4132

2    AMENDMENT NO. ______. Amend House Bill 4132 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Parking Excise Tax Act is amended by
5changing Section 10-20 as follows:
 
6    (35 ILCS 525/10-20)
7    Sec. 10-20. Exemptions. The tax imposed by this Act shall
8not 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
16becoming law.".