HB4132 EnrolledLRB102 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 
 
 
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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    operated for the use of attendees, vendors, or employees 
22    of the State Fair and not otherwise subject to taxation 
23    under this Act in the ordinary course of business. 
24        (6) Parking in a parking area or garage operated by 
25    the State, a State university created by statute, or a 
26    unit of local government that has been issued an active 
 
 
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1    tax exemption number by the Department under Section 1g of 
2    the Retailers' Occupation Tax Act; the parking area or 
3    garage must be operated by the State, State university, or 
4    unit of local government; the exemption under this 
5    paragraph does not apply if the parking area or garage is 
6    operated by a third party, whether under a lease or other 
7    contractual arrangement, or held in any other manner, 
8    unless the parking area or garage is exempt under 
9    paragraph (5). 
10        (7) Parking in a parking area or garage owned and 
11    operated by a person engaged in the business of renting 
12    real estate if the parking area or garage is used by the 
13    lessee to park motor vehicles, recreational vehicles, or 
14    self-propelled vehicles for the lessee's own use and not 
15    for the purpose of subleasing parking spaces for 
16    consideration. 
17        (8) The purchase of a parking space by the State, a 
18    State university created by statute, or a unit of local 
19    government that has been issued an active tax exemption 
20    number by the Department under Section 1g of the 
21    Retailers' Occupation Tax Act, for use by employees of the 
22    State, State university, or unit of local government, 
23    provided that the purchase price is paid directly by the 
24    governmental entity. 
25        (9) Parking in a parking space leased to a 
26    governmental entity that is exempt pursuant to (1) or (6) 
 
 
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1    when the exempt entity rents or leases the parking spaces 
2    in the parking area or garage to the public; the purchase 
3    price must be paid by the governmental entity; the exempt 
4    governmental entity is exempt from collecting tax subject 
5    to the provisions of (1) or (6), as applicable, when 
6    renting or leasing the parking spaces to the public.
7(Source: P.A. 101-31, eff. 6-28-19.)


 
8    Section 99. Effective date. This Act takes effect upon 
9becoming law.