102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB4132
 
Introduced 9/3/2021, by Rep. Jay Hoffman
 
SYNOPSIS AS INTRODUCED:
 

 
35 ILCS 525/10-20

     Amends the Parking Excise Tax Act. Creates an exemption for parking areas and garages that are operated for the use of attendees, vendors, or employees of the Illinois State  Fair or the DuQuoin State Fair and are not otherwise subject to taxation under the Act in the ordinary course of business.
  


LRB102 19570 HLH 28338 b

FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 

  
HB4132LRB102 19570 HLH 28338 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
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 
17    area or garage is operated by a third party, whether under 
18    a lease or other contractual arrangement, or any other 
19    manner whatsoever. ; 
20        (2) Residential residential off-street parking for 
21    home or apartment tenants or condominium occupants, if the 
22    arrangement for such parking is provided in the home or 
23    apartment lease or in a separate writing between the 
 
 
HB4132- 2 -LRB102 19570 HLH 28338 b

1    landlord and tenant, or in a condominium agreement between 
2    the condominium association and the owner, occupant, or 
3    guest of a unit, whether the parking charge is payable to 
4    the landlord, condominium association, or to the operator 
5    of the parking spaces . ;
6        (3) Parking parking by hospital employees in a parking 
7    space that is owned and operated by the hospital for which 
8    they work. ; and
9        (4) Parking parking in a parking area or garage where 
10    3 or fewer motor vehicles are stored, housed, or parked 
11    for hire, charge, fee or other valuable consideration, if 
12    the operator of the parking area or garage does not act as 
13    the operator of more than a total of 3 parking spaces 
14    located in the State; if any operator of parking areas or 
15    garages, including any facilitator or aggregator, acts as 
16    an operator of more than 3 parking spaces in total that are 
17    located in the State, then this exemption shall not apply 
18    to any of those spaces.

19        (5) For the duration of the Illinois State Fair or the 
20    DuQuoin State Fair, parking in a parking area or garage 
21    that is operated for the use of attendees, vendors, or 
22    employees of the particular State Fair and is not 
23    otherwise subject to taxation under this Act in the 
24    ordinary course of business. 
25(Source: P.A. 101-31, eff. 6-28-19.)