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Public Act 102-0920


 

Public Act 0920 102ND GENERAL ASSEMBLY

  
  
  

 


 
Public Act 102-0920
 
HB4132 EnrolledLRB102 19570 HLH 28338 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Parking Excise Tax Act is amended by
changing Section 10-20 as follows:
 
    (35 ILCS 525/10-20)
    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.
        (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.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 5/27/2022