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Public Act 102-0920 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Parking Excise Tax Act is amended by | ||||
changing Section 10-20 as follows: | ||||
(35 ILCS 525/10-20)
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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.
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(5) For the duration of the Illinois State Fair or the | ||
DuQuoin State Fair, parking in a parking area or garage | ||
operated for the use of attendees, vendors, or employees | ||
of the State Fair and not otherwise subject to taxation | ||
under this Act in the ordinary course of business. | ||
(6) Parking in a parking area or garage operated by | ||
the State, a State university created by statute, or a | ||
unit of local government that has been issued an active |
tax exemption number by the Department under Section 1g of | ||
the Retailers' Occupation Tax Act; the parking area or | ||
garage must be operated by the State, State university, or | ||
unit of local government; the exemption under this | ||
paragraph does not apply if the parking area or garage is | ||
operated by a third party, whether under a lease or other | ||
contractual arrangement, or held in any other manner, | ||
unless the parking area or garage is exempt under | ||
paragraph (5). | ||
(7) Parking in a parking area or garage owned and | ||
operated by a person engaged in the business of renting | ||
real estate if the parking area or garage is used by the | ||
lessee to park motor vehicles, recreational vehicles, or | ||
self-propelled vehicles for the lessee's own use and not | ||
for the purpose of subleasing parking spaces for | ||
consideration. | ||
(8) The purchase of a parking space by the State, a | ||
State university created by statute, or a unit of local | ||
government that has been issued an active tax exemption | ||
number by the Department under Section 1g of the | ||
Retailers' Occupation Tax Act, for use by employees of the | ||
State, State university, or unit of local government, | ||
provided that the purchase price is paid directly by the | ||
governmental entity. | ||
(9) Parking in a parking space leased to a | ||
governmental entity that is exempt pursuant to (1) or (6) |
when the exempt entity rents or leases the parking spaces | ||
in the parking area or garage to the public; the purchase | ||
price must be paid by the governmental entity; the exempt | ||
governmental entity is exempt from collecting tax subject | ||
to the provisions of (1) or (6), as applicable, when | ||
renting or leasing the parking spaces to the public. | ||
(Source: P.A. 101-31, eff. 6-28-19.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. |