Full Text of SB2213 103rd General Assembly
SB2213 103RD GENERAL ASSEMBLY |
| | 103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024 SB2213 Introduced 2/10/2023, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: |
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Amends the Parking Excise Tax Act. Reinserts the definitions of "booking intermediary" and "charge or fee paid for parking" removed by Public Act 102-700 and reinserts those terms into the definition of "operator". Effective immediately.
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Parking Excise Tax Act is amended by | 5 | | changing Section 10-5 as follows: | 6 | | (35 ILCS 525/10-5) | 7 | | (Text of Section before amendment by P.A. 102-700 )
| 8 | | Sec. 10-5. Definitions. | 9 | | "Booking intermediary" means any person or entity that | 10 | | facilitates the processing and fulfillment of reservation | 11 | | transactions between an operator and a person or entity | 12 | | desiring parking in a parking lot or garage of that operator. | 13 | | "Charge or fee paid for parking" means the gross amount of | 14 | | consideration for the use or privilege of parking a motor | 15 | | vehicle in or upon any parking lot or garage in the State, | 16 | | collected by an operator and valued in money, whether received | 17 | | in money or otherwise, including cash, credits, property, and | 18 | | services, determined without any deduction for costs or | 19 | | expenses, but not including charges that are added to the | 20 | | charge or fee on account of the tax imposed by this Act or on | 21 | | account of any other tax imposed on the charge or fee. "Charge | 22 | | or fee paid for parking" excludes separately stated charges | 23 | | not for the use or privilege or parking and excludes amounts |
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| 1 | | retained by or paid to a booking intermediary for services | 2 | | provided by the booking intermediary. If any separately stated | 3 | | charge is not optional, it shall be presumed that it is part of | 4 | | the charge for the use or privilege or parking. | 5 | | "Department" means the Department of Revenue. | 6 | | "Operator" means any person who engages in the business of | 7 | | operating a parking area or garage, or who, directly or | 8 | | through an agreement or arrangement with another party, | 9 | | collects the consideration for parking or storage of motor | 10 | | vehicles, recreational vehicles, or other self-propelled | 11 | | vehicles, at that parking place. This includes, but is not | 12 | | limited to, any facilitator or aggregator that collects from | 13 | | the purchaser the charge or fee paid for parking. "Operator" | 14 | | does not include a bank, credit card company, payment | 15 | | processor, booking intermediary, or person whose involvement | 16 | | is limited to performing functions that are similar to those | 17 | | performed by a bank, credit card company, payment processor, | 18 | | or booking intermediary. | 19 | | "Parking area or garage" means any real estate, building, | 20 | | structure, premises, enclosure or other place, whether | 21 | | enclosed or not, except a public way, within the State, where | 22 | | motor vehicles, recreational vehicles, or other self-propelled | 23 | | vehicles, are stored, housed or parked for hire, charge, fee | 24 | | or other valuable consideration in a condition ready for use, | 25 | | or where rent or compensation is paid to the owner, manager, | 26 | | operator or lessee of the premises for the housing, storing, |
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| 1 | | sheltering, keeping or maintaining motor vehicles, | 2 | | recreational vehicles, or other self-propelled vehicles. | 3 | | "Parking area or garage" includes any parking area or garage, | 4 | | whether the vehicle is parked by the owner of the vehicle or by | 5 | | the operator or an attendant. | 6 | | "Person" means any natural individual, firm, trust, | 7 | | estate, partnership, association, joint stock company, joint | 8 | | venture, corporation, limited liability company, or a | 9 | | receiver, trustee, guardian, or other representative appointed | 10 | | by order of any court. | 11 | | "Purchase price" means the consideration paid for the | 12 | | purchase of a parking space in a parking area or garage, valued | 13 | | in money, whether received in money or otherwise, including | 14 | | cash, gift cards, credits, and property, and shall be | 15 | | determined without any deduction on account of the cost of | 16 | | materials used, labor or service costs, or any other expense | 17 | | whatsoever. | 18 | | "Purchase price" includes any and all charges that the | 19 | | recipient pays related to or incidental to obtaining the use | 20 | | or privilege of using a parking space in a parking area or | 21 | | garage, including but not limited to any and all related | 22 | | markups, service fees, convenience fees, facilitation fees, | 23 | | cancellation fees, overtime fees, or other such charges, | 24 | | regardless of terminology. However, "purchase price" shall not | 25 | | include consideration paid for: | 26 | | (1) optional, separately stated charges not for the |
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| 1 | | use or privilege of using a parking space in the parking | 2 | | area or garage; | 3 | | (2) any charge for a dishonored check; | 4 | | (3) any finance or credit charge, penalty or charge | 5 | | for delayed payment, or discount for prompt payment; | 6 | | (4) any purchase by a purchaser if the operator is | 7 | | prohibited by federal or State Constitution, treaty, | 8 | | convention, statute or court decision from collecting the | 9 | | tax from such purchaser; | 10 | | (5) the isolated or occasional sale of parking spaces | 11 | | subject to tax under this Act by a person who does not hold | 12 | | himself out as being engaged (or who does not habitually | 13 | | engage) in selling of parking spaces; and | 14 | | (6) any amounts added to a purchaser's bills because | 15 | | of charges made pursuant to the tax imposed by this Act.
If | 16 | | credit is extended, then the amount thereof shall be | 17 | | included only as and when payments are made. | 18 | | "Purchaser" means any person who acquires a parking space | 19 | | in a parking area or garage for use for valuable | 20 | | consideration.
| 21 | | "Use" means the exercise by any person of any right or | 22 | | power over, or the enjoyment of, a parking space in a parking | 23 | | area or garage subject to tax under this Act.
| 24 | | (Source: P.A. 101-31, eff. 6-28-19.) | 25 | | (Text of Section after amendment by P.A. 102-700 ) |
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| 1 | | Sec. 10-5. Definitions. As used in this Act: | 2 | | "Booking intermediary" means any person or entity that | 3 | | facilitates the processing and fulfillment of reservation | 4 | | transactions between an operator and a person or entity | 5 | | desiring parking in a parking lot or garage of that operator. | 6 | | "Charge or fee paid for parking" means the gross amount of | 7 | | consideration for the use or privilege of parking a motor | 8 | | vehicle in or upon any parking lot or garage in the State, | 9 | | collected by an operator and valued in money, whether received | 10 | | in money or otherwise, including cash, credits, property, and | 11 | | services, determined without any deduction for costs or | 12 | | expenses, but not including charges that are added to the | 13 | | charge or fee on account of the tax imposed by this Act or on | 14 | | account of any other tax imposed on the charge or fee. "Charge | 15 | | or fee paid for parking" excludes separately stated charges | 16 | | not for the use or privilege or parking and excludes amounts | 17 | | retained by or paid to a booking intermediary for services | 18 | | provided by the booking intermediary. If any separately stated | 19 | | charge is not optional, it shall be presumed that it is part of | 20 | | the charge for the use or privilege or parking. | 21 | | "Department" means the Department of Revenue. | 22 | | "Operator" means any person who engages in the business of | 23 | | operating a parking area or garage, or who, directly or | 24 | | through an agreement or arrangement with another party, | 25 | | collects the consideration for parking or storage of motor | 26 | | vehicles, recreational vehicles, or other self-propelled |
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| 1 | | vehicles, at that parking place. This includes, but is not | 2 | | limited to, any facilitator or aggregator that collects the | 3 | | purchase price from the purchaser the charge or fee paid for | 4 | | parking . "Operator" does not include a bank, credit card | 5 | | company, payment processor, booking intermediary, or person | 6 | | whose involvement is limited to performing functions that are | 7 | | similar to those performed by a bank, credit card company, or | 8 | | payment processor , or booking intermediary . | 9 | | "Parking area or garage" means any real estate, building, | 10 | | structure, premises, enclosure or other place, whether | 11 | | enclosed or not, except a public way, within the State, where | 12 | | motor vehicles, recreational vehicles, or other self-propelled | 13 | | vehicles, are stored, housed or parked for hire, charge, fee | 14 | | or other valuable consideration in a condition ready for use, | 15 | | or where rent or compensation is paid to the owner, manager, | 16 | | operator or lessee of the premises for the housing, storing, | 17 | | sheltering, keeping or maintaining motor vehicles, | 18 | | recreational vehicles, or other self-propelled vehicles. | 19 | | "Parking area or garage" includes any parking area or garage, | 20 | | whether the vehicle is parked by the owner of the vehicle or by | 21 | | the operator or an attendant. | 22 | | "Person" means any natural individual, firm, trust, | 23 | | estate, partnership, association, joint stock company, joint | 24 | | venture, corporation, limited liability company, or a | 25 | | receiver, trustee, guardian, or other representative appointed | 26 | | by order of any court. |
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| 1 | | "Purchase price" means the consideration paid for the | 2 | | purchase of a parking space in a parking area or garage, valued | 3 | | in money, whether received in money or otherwise, including | 4 | | cash, gift cards, credits, and property, and shall be | 5 | | determined without any deduction on account of the cost of | 6 | | materials used, labor or service costs, or any other expense | 7 | | whatsoever. | 8 | | "Purchase price" includes any and all charges that the | 9 | | recipient pays related to or incidental to obtaining the use | 10 | | or privilege of using a parking space in a parking area or | 11 | | garage, including but not limited to any and all related | 12 | | markups, service fees, convenience fees, facilitation fees, | 13 | | cancellation fees, overtime fees, or other such charges, | 14 | | regardless of terminology. However, "purchase price" shall not | 15 | | include consideration paid for: | 16 | | (1) optional, separately stated charges not for the | 17 | | use or privilege of using a parking space in the parking | 18 | | area or garage; | 19 | | (2) any charge for a dishonored check; | 20 | | (3) any finance or credit charge, penalty or charge | 21 | | for delayed payment, or discount for prompt payment; | 22 | | (4) any purchase by a purchaser if the operator is | 23 | | prohibited by federal or State Constitution, treaty, | 24 | | convention, statute or court decision from collecting the | 25 | | tax from such purchaser; | 26 | | (5) the isolated or occasional sale of parking spaces |
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| 1 | | subject to tax under this Act by a person who does not hold | 2 | | himself out as being engaged (or who does not habitually | 3 | | engage) in selling of parking spaces; and | 4 | | (6) any amounts added to a purchaser's bills because | 5 | | of charges made pursuant to the tax imposed by this Act.
If | 6 | | credit is extended, then the amount thereof shall be | 7 | | included only as and when payments are made. | 8 | | "Purchaser" means any person who acquires a parking space | 9 | | in a parking area or garage for use for valuable | 10 | | consideration.
| 11 | | "Use" means the exercise by any person of any right or | 12 | | power over, or the enjoyment of, a parking space in a parking | 13 | | area or garage subject to tax under this Act.
| 14 | | (Source: P.A. 101-31, eff. 6-28-19; 102-700, eff. 7-1-23.)
| 15 | | Section 99. Effective date. This Act takes effect upon | 16 | | becoming law.
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