Full Text of SB2213 103rd General Assembly
SB2213sam001 103RD GENERAL ASSEMBLY | Sen. Cristina Castro Filed: 3/24/2023
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| 1 | | AMENDMENT TO SENATE BILL 2213
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2213 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Parking Excise Tax Act is amended by | 5 | | changing Sections 10-5, 10-10, 10-15, 10-25, 10-30, and 10-45 | 6 | | as follows: | 7 | | (35 ILCS 525/10-5) | 8 | | (Text of Section before amendment by P.A. 102-700 )
| 9 | | Sec. 10-5. Definitions. | 10 | | "Booking intermediary" means any person or entity that | 11 | | facilitates the processing and fulfillment of reservation | 12 | | transactions between an operator and a person or entity | 13 | | desiring parking in a parking lot or garage of that operator. | 14 | | "Charge or fee paid for parking" means the gross amount of | 15 | | consideration for the use or privilege of parking a motor | 16 | | vehicle in or upon any parking lot or garage in the State, |
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| 1 | | collected by an operator and valued in money, whether received | 2 | | in money or otherwise, including cash, credits, property, and | 3 | | services, determined without any deduction for costs or | 4 | | expenses, but not including charges that are added to the | 5 | | charge or fee on account of the tax imposed by this Act or on | 6 | | account of any other tax imposed on the charge or fee. "Charge | 7 | | or fee paid for parking" excludes separately stated charges | 8 | | not for the use or privilege or parking and excludes amounts | 9 | | retained by or paid to a booking intermediary for services | 10 | | provided by the booking intermediary. If any separately stated | 11 | | charge is not optional, it shall be presumed that it is part of | 12 | | the charge for the use or privilege or parking. | 13 | | "Department" means the Department of Revenue. | 14 | | "Operator" means any person who engages in the business of | 15 | | operating a parking area or garage, or who, directly or | 16 | | through an agreement or arrangement with another party, | 17 | | collects the consideration for parking or storage of motor | 18 | | vehicles, recreational vehicles, or other self-propelled | 19 | | vehicles, at that parking place. This includes, but is not | 20 | | limited to, any facilitator or aggregator that collects from | 21 | | the purchaser the charge or fee paid for parking. "Operator" | 22 | | does not include a bank, credit card company, payment | 23 | | processor, booking intermediary, or person whose involvement | 24 | | is limited to performing functions that are similar to those | 25 | | performed by a bank, credit card company, payment processor, | 26 | | or booking intermediary. |
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| 1 | | "Parking area or garage" means any real estate, building, | 2 | | structure, premises, enclosure or other place, whether | 3 | | enclosed or not, except a public way, within the State, where | 4 | | motor vehicles, recreational vehicles, or other self-propelled | 5 | | vehicles, are stored, housed or parked for hire, charge, fee | 6 | | or other valuable consideration in a condition ready for use, | 7 | | or where rent or compensation is paid to the owner, manager, | 8 | | operator or lessee of the premises for the housing, storing, | 9 | | sheltering, keeping or maintaining motor vehicles, | 10 | | recreational vehicles, or other self-propelled vehicles. | 11 | | "Parking area or garage" includes any parking area or garage, | 12 | | whether the vehicle is parked by the owner of the vehicle or by | 13 | | the operator or an attendant. | 14 | | "Person" means any natural individual, firm, trust, | 15 | | estate, partnership, association, joint stock company, joint | 16 | | venture, corporation, limited liability company, or a | 17 | | receiver, trustee, guardian, or other representative appointed | 18 | | by order of any court. | 19 | | "Purchase price" means the consideration paid for the | 20 | | purchase of a parking space in a parking area or garage, valued | 21 | | in money, whether received in money or otherwise, including | 22 | | cash, gift cards, credits, and property, and shall be | 23 | | determined without any deduction on account of the cost of | 24 | | materials used, labor or service costs, or any other expense | 25 | | whatsoever. | 26 | | "Purchase price" includes any and all charges that the |
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| 1 | | recipient pays related to or incidental to obtaining the use | 2 | | or privilege of using a parking space in a parking area or | 3 | | garage, including but not limited to any and all related | 4 | | markups, service fees, convenience fees, facilitation fees, | 5 | | cancellation fees, overtime fees, or other such charges, | 6 | | regardless of terminology. However, "purchase price" shall not | 7 | | include consideration paid for: | 8 | | (1) optional, separately stated charges not for the | 9 | | use or privilege of using a parking space in the parking | 10 | | area or garage; | 11 | | (2) any charge for a dishonored check; | 12 | | (3) any finance or credit charge, penalty or charge | 13 | | for delayed payment, or discount for prompt payment; | 14 | | (4) any purchase by a purchaser if the operator is | 15 | | prohibited by federal or State Constitution, treaty, | 16 | | convention, statute or court decision from collecting the | 17 | | tax from such purchaser; | 18 | | (5) the isolated or occasional sale of parking spaces | 19 | | subject to tax under this Act by a person who does not hold | 20 | | himself out as being engaged (or who does not habitually | 21 | | engage) in selling of parking spaces; and | 22 | | (6) any amounts added to a purchaser's bills because | 23 | | of charges made pursuant to the tax imposed by this Act.
If | 24 | | credit is extended, then the amount thereof shall be | 25 | | included only as and when payments are made ; and . | 26 | | (7) any charges retained or added to the purchase |
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| 1 | | price by a booking intermediary to compensate the booking | 2 | | intermediary for services provided by the booking | 3 | | intermediary. | 4 | | "Purchaser" means any person who acquires a parking space | 5 | | in a parking area or garage for use for valuable | 6 | | consideration.
| 7 | | "Use" means the exercise by any person of any right or | 8 | | power over, or the enjoyment of, a parking space in a parking | 9 | | area or garage subject to tax under this Act.
| 10 | | (Source: P.A. 101-31, eff. 6-28-19.) | 11 | | (Text of Section after amendment by P.A. 102-700 ) | 12 | | Sec. 10-5. Definitions. As used in this Act: | 13 | | "Booking intermediary" means any person or entity that | 14 | | facilitates the processing and fulfillment of reservation | 15 | | transactions between an operator and a person or entity | 16 | | desiring parking in a parking lot or garage of that operator. | 17 | | "Department" means the Department of Revenue. | 18 | | "Operator" means any person who engages in the business of | 19 | | operating a parking area or garage, or who, directly or | 20 | | through an agreement or arrangement with another party, | 21 | | collects the consideration for parking or storage of motor | 22 | | vehicles, recreational vehicles, or other self-propelled | 23 | | vehicles, at that parking place. This includes, but is not | 24 | | limited to, any facilitator or aggregator that collects the | 25 | | purchase price from the purchaser. "Operator" does not include |
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| 1 | | a bank, credit card company, payment processor, booking | 2 | | intermediary, or person whose involvement is limited to | 3 | | performing functions that are similar to those performed by a | 4 | | bank, credit card company, or payment processor , or booking | 5 | | intermediary . | 6 | | "Parking area or garage" means any real estate, building, | 7 | | structure, premises, enclosure or other place, whether | 8 | | enclosed or not, except a public way, within the State, where | 9 | | motor vehicles, recreational vehicles, or other self-propelled | 10 | | vehicles, are stored, housed or parked for hire, charge, fee | 11 | | or other valuable consideration in a condition ready for use, | 12 | | or where rent or compensation is paid to the owner, manager, | 13 | | operator or lessee of the premises for the housing, storing, | 14 | | sheltering, keeping or maintaining motor vehicles, | 15 | | recreational vehicles, or other self-propelled vehicles. | 16 | | "Parking area or garage" includes any parking area or garage, | 17 | | whether the vehicle is parked by the owner of the vehicle or by | 18 | | the operator or an attendant. | 19 | | "Person" means any natural individual, firm, trust, | 20 | | estate, partnership, association, joint stock company, joint | 21 | | venture, corporation, limited liability company, or a | 22 | | receiver, trustee, guardian, or other representative appointed | 23 | | by order of any court. | 24 | | "Purchase price" means the consideration paid for the | 25 | | purchase of a parking space in a parking area or garage, valued | 26 | | in money, whether received in money or otherwise, including |
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| 1 | | cash, gift cards, credits, and property, and shall be | 2 | | determined without any deduction on account of the cost of | 3 | | materials used, labor or service costs, or any other expense | 4 | | whatsoever. | 5 | | "Purchase price" includes any and all charges that the | 6 | | recipient pays related to or incidental to obtaining the use | 7 | | or privilege of using a parking space in a parking area or | 8 | | garage, including but not limited to any and all related | 9 | | markups, service fees, convenience fees, facilitation fees, | 10 | | cancellation fees, overtime fees, or other such charges, | 11 | | regardless of terminology. However, "purchase price" shall not | 12 | | include consideration paid for: | 13 | | (1) optional, separately stated charges not for the | 14 | | use or privilege of using a parking space in the parking | 15 | | area or garage; | 16 | | (2) any charge for a dishonored check; | 17 | | (3) any finance or credit charge, penalty or charge | 18 | | for delayed payment, or discount for prompt payment; | 19 | | (4) any purchase by a purchaser if the operator is | 20 | | prohibited by federal or State Constitution, treaty, | 21 | | convention, statute or court decision from collecting the | 22 | | tax from such purchaser; | 23 | | (5) the isolated or occasional sale of parking spaces | 24 | | subject to tax under this Act by a person who does not hold | 25 | | himself out as being engaged (or who does not habitually | 26 | | engage) in selling of parking spaces; and |
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| 1 | | (6) any amounts added to a purchaser's bills because | 2 | | of charges made pursuant to the tax imposed by this Act.
If | 3 | | credit is extended, then the amount thereof shall be | 4 | | included only as and when payments are made ; and . | 5 | | (7) any charges retained or added to the purchase | 6 | | price by a booking intermediary to compensate the booking | 7 | | intermediary for services provided by the booking | 8 | | intermediary. | 9 | | "Purchaser" means any person who acquires a parking space | 10 | | in a parking area or garage for use for valuable | 11 | | consideration.
| 12 | | "Use" means the exercise by any person of any right or | 13 | | power over, or the enjoyment of, a parking space in a parking | 14 | | area or garage subject to tax under this Act.
| 15 | | (Source: P.A. 101-31, eff. 6-28-19; 102-700, eff. 7-1-23.) | 16 | | (35 ILCS 525/10-10)
| 17 | | Sec. 10-10. Imposition of tax; calculation of tax. | 18 | | (a) Beginning on January 1, 2020, a tax is imposed on the | 19 | | privilege of using in this State a parking space in a parking | 20 | | area or garage for the use of parking one or more motor | 21 | | vehicles, recreational vehicles, or other self-propelled | 22 | | vehicles, at the rate of: | 23 | | (1) 6% of the purchase price for a parking space paid | 24 | | for on an hourly, daily, or weekly basis; and | 25 | | (2) 9% of the purchase price for a parking space paid |
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| 1 | | for on a monthly or annual basis. | 2 | | (b) The tax shall be collected from the purchaser by the | 3 | | operator. Notwithstanding the provisions of this subsection, | 4 | | beginning on January 1, 2024, if a booking intermediary | 5 | | facilitates the processing and fulfillment of the reservation | 6 | | for an operator that is not registered under Section 10-30, | 7 | | then the tax shall be collected from the purchaser by the | 8 | | booking intermediary on behalf of the operator. | 9 | | (c) An operator that has paid or remitted the tax imposed | 10 | | by this Act to another operator in connection with the same | 11 | | parking transaction, or the use of the same parking space, | 12 | | that is subject to tax under this Act, shall be entitled to a | 13 | | credit for such tax paid or remitted against the amount of tax | 14 | | owed under this Act, provided that the other operator is | 15 | | registered under this Act. The operator claiming the credit | 16 | | shall have the burden of proving it is entitled to claim a | 17 | | credit. | 18 | | (d) If any operator or booking intermediary erroneously | 19 | | collects tax or collects more from the purchaser than the | 20 | | purchaser's liability for the transaction, the purchaser shall | 21 | | have a legal right to claim a refund of such amount from the | 22 | | operator or booking intermediary . However, if such amount is | 23 | | not refunded to the purchaser for any reason, the operator or | 24 | | booking intermediary is liable to pay such amount to the | 25 | | Department. | 26 | | (e) The tax imposed by this Section is not imposed with |
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| 1 | | respect to any transaction in interstate commerce, to the | 2 | | extent that the transaction may not, under the Constitution | 3 | | and statutes of the United States, be made the subject of | 4 | | taxation by this State.
| 5 | | (Source: P.A. 101-31, eff. 6-28-19.) | 6 | | (35 ILCS 525/10-15)
| 7 | | Sec. 10-15. Filing of returns and deposit of proceeds. On | 8 | | or before the last day of each calendar month, every operator | 9 | | engaged in the business of providing to purchasers parking | 10 | | areas and garages in this State during the preceding calendar | 11 | | month and every booking intermediary required to collect tax | 12 | | on behalf of an operator under Section 10-10 shall file a | 13 | | return with the Department, stating: | 14 | | (1) the name of the operator or booking intermediary ; | 15 | | (2) the address of its principal place of business | 16 | | and , if applicable, the address of the principal place of | 17 | | business from which it provides parking areas and garages | 18 | | in this State; | 19 | | (3) the total amount of receipts received by the | 20 | | operator during the preceding calendar month or quarter, | 21 | | as the case may be, from sales of parking spaces to | 22 | | purchasers in parking areas or garages during the | 23 | | preceding calendar month or quarter; if the return is | 24 | | filed by a booking intermediary that collects the tax | 25 | | under this Act on behalf of an unregistered operator, as |
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| 1 | | provided in Section 10-10, then the total amount of | 2 | | receipts received by that unregistered operator during the | 3 | | preceding calendar month or quarter, as the case may be, | 4 | | from sales of parking spaces to purchasers in parking | 5 | | areas or garages during the preceding calendar month or | 6 | | quarter; | 7 | | (4) deductions allowed by law; | 8 | | (5) the total amount of receipts received by the | 9 | | operator during the preceding calendar month or quarter | 10 | | upon which the tax was computed; if the return is filed by | 11 | | a booking intermediary that collects the tax under this | 12 | | Act on behalf of an unregistered operator, as provided in | 13 | | Section 10-10, then the total amount of receipts received | 14 | | by that unregistered operator during the preceding | 15 | | calendar month or quarter upon which the tax was computed; | 16 | | (6) the amount of tax due; and | 17 | | (7) such other reasonable information as the | 18 | | Department may require. | 19 | | If an operator or booking intermediary ceases to engage in | 20 | | the kind of business that makes it responsible for filing | 21 | | returns under this Act, then that operator or booking | 22 | | intermediary shall file a final return under this Act with the | 23 | | Department on or before the last day of the month after | 24 | | discontinuing such business. | 25 | | All returns required to be filed and payments required to | 26 | | be made under this Act shall be by electronic means. Taxpayers |
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| 1 | | who demonstrate hardship in filing or paying electronically | 2 | | may petition the Department to waive the electronic filing or | 3 | | payment requirement, or both. The Department may require a | 4 | | separate return for the tax under this Act or combine the | 5 | | return for the tax under this Act with the return for other | 6 | | taxes. | 7 | | If the same person has more than one business registered | 8 | | with the Department under separate registrations under this | 9 | | Act, that person shall not file each return that is due as a | 10 | | single return covering all such registered businesses but | 11 | | shall file separate returns for each such registered business. | 12 | | If the operator or booking intermediary is a corporation, | 13 | | the return filed on behalf of that corporation shall be signed | 14 | | by the president, vice-president, secretary, or treasurer, or | 15 | | by a properly accredited agent of such corporation. | 16 | | The operator or booking intermediary filing the return | 17 | | under this Act shall, at the time of filing the return, pay to | 18 | | the Department the amount of tax imposed by this Act less a | 19 | | discount of 1.75%, not to exceed $1,000 per month, which is | 20 | | allowed to reimburse the operator or booking intermediary for | 21 | | the expenses incurred in keeping records, preparing and filing | 22 | | returns, remitting the tax, and supplying data to the | 23 | | Department on request. | 24 | | If any payment provided for in this Section exceeds the | 25 | | taxpayer's liabilities under this Act, as shown on an original | 26 | | return, the Department may authorize the taxpayer to credit |
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| 1 | | such excess payment against liability subsequently to be | 2 | | remitted to the Department under this Act, in accordance with | 3 | | reasonable rules adopted by the Department. If the Department | 4 | | subsequently determines that all or any part of the credit | 5 | | taken was not actually due to the taxpayer, the taxpayer's | 6 | | discount shall be reduced by an amount equal to the difference | 7 | | between the discount as applied to the credit taken and that | 8 | | actually due, and that taxpayer shall be liable for penalties | 9 | | and interest on such difference.
| 10 | | (Source: P.A. 101-31, eff. 6-28-19.) | 11 | | (35 ILCS 525/10-25)
| 12 | | Sec. 10-25. Collection of tax. | 13 | | (a) Beginning with bills issued or charges collected for a | 14 | | purchase of a parking space in a parking area or garage on and | 15 | | after January 1, 2020, the tax imposed by this Act shall be | 16 | | collected from the purchaser by the operator (or by a booking | 17 | | intermediary, as provided in Section 10-10) at the rate stated | 18 | | and under the circumstances set forth in Section 10-10 and | 19 | | shall be remitted to the Department as provided in this Act. | 20 | | All charges for parking spaces in a parking area or garage are | 21 | | presumed subject to tax collection. Operators and booking | 22 | | intermediaries, as applicable, shall collect the tax from | 23 | | purchasers by adding the tax to the amount of the purchase | 24 | | price received from the purchaser. The tax imposed by the Act | 25 | | shall when collected be stated as a distinct item separate and |
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| 1 | | apart from the purchase price of the service subject to tax | 2 | | under this Act. However, where it is not possible to state the | 3 | | tax separately the Department may by rule exempt such | 4 | | purchases from this requirement so long as purchasers are | 5 | | notified by language on the invoice or notified by a sign that | 6 | | the tax is included in the purchase price. | 7 | | (b) Any person purchasing a parking space in a parking | 8 | | area or garage subject to tax under this Act as to which there | 9 | | has been no charge made to him of the tax imposed by Section | 10 | | 10-10, shall make payment of the tax imposed by Section 10-10 | 11 | | of this Act in the form and manner provided by the Department, | 12 | | such payment to be made to the Department in the manner and | 13 | | form required by the Department not later than the 20th day of | 14 | | the month following the month of purchase of the parking | 15 | | space.
| 16 | | (Source: P.A. 101-31, eff. 6-28-19.) | 17 | | (35 ILCS 525/10-30)
| 18 | | Sec. 10-30. Registration of operators. | 19 | | (a) A person who engages in business as an operator of a | 20 | | parking area or garage in this State , or as a booking | 21 | | intermediary that facilitates the processing and fulfillment | 22 | | of the reservation for an operator that is not registered | 23 | | under Section 10-30, shall register with the Department. | 24 | | Application for a certificate of registration shall be made to | 25 | | the Department, by electronic means, in the form and manner |
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| 1 | | prescribed by the Department and shall contain any reasonable | 2 | | information the Department may require. Upon receipt of the | 3 | | application for a certificate of registration in proper form | 4 | | and manner, the Department shall issue to the applicant a | 5 | | certificate of registration. Operators who demonstrate that | 6 | | they do not have access to the Internet or demonstrate | 7 | | hardship in applying electronically may petition the | 8 | | Department to waive the electronic application requirements. | 9 | | (b) The Department may refuse to issue or reissue a | 10 | | certificate of registration to any applicant for the reasons | 11 | | set forth in Section 2505-380 of the Department of Revenue Law | 12 | | of the Civil Administrative Code of Illinois. | 13 | | (c) Any person aggrieved by any decision of the Department | 14 | | under this Section may, within 20 days after notice of such | 15 | | decision, protest and request a hearing, whereupon the | 16 | | Department shall give notice to such person of the time and | 17 | | place fixed for such hearing and shall hold a hearing in | 18 | | conformity with the provisions of this Act and then issue its | 19 | | final administrative decision in the matter to such person. In | 20 | | the absence of such a protest within 20 days, the Department's | 21 | | decision shall become final without any further determination | 22 | | being made or notice given.
| 23 | | (Source: P.A. 101-31, eff. 6-28-19.) | 24 | | (35 ILCS 525/10-45)
| 25 | | Sec. 10-45. Tax collected as debt owed to State. The tax |
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| 1 | | herein required to be collected by any operator , booking | 2 | | intermediary, or valet business and any such tax collected by | 3 | | that person, shall constitute a debt owed by that person to | 4 | | this State.
| 5 | | (Source: P.A. 101-31, eff. 6-28-19.) | 6 | | Section 95. No acceleration or delay. Where this Act makes | 7 | | changes in a statute that is represented in this Act by text | 8 | | that is not yet or no longer in effect (for example, a Section | 9 | | represented by multiple versions), the use of that text does | 10 | | not accelerate or delay the taking effect of (i) the changes | 11 | | made by this Act or (ii) provisions derived from any other | 12 | | Public Act.
| 13 | | Section 99. Effective date. This Act takes effect upon | 14 | | becoming law.".
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