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Full Text of SB2213  103rd General Assembly

SB2213sam002 103RD GENERAL ASSEMBLY

Sen. Cristina Castro

Filed: 3/29/2023

 

 


 

 


 
10300SB2213sam002LRB103 28715 MXP 60177 a

1
AMENDMENT TO SENATE BILL 2213

2    AMENDMENT NO. ______. Amend Senate Bill 2213, AS AMENDED,
3by replacing everything after the enacting clause with the
4following:
 
5    "Section 5. The Parking Excise Tax Act is amended by
6changing Sections 10-5, 10-10, 10-15, 10-25, 10-30, and 10-45
7as follows:
 
8    (35 ILCS 525/10-5)
9    (Text of Section before amendment by P.A. 102-700)
10    Sec. 10-5. Definitions.
11    "Booking intermediary" means any person or entity that
12facilitates the processing and fulfillment of reservation
13transactions between an operator and a person or entity
14desiring parking in a parking lot or garage of that operator.
15    "Charge or fee paid for parking" means the gross amount of
16consideration for the use or privilege of parking a motor

 

 

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1vehicle in or upon any parking lot or garage in the State,
2collected by an operator and valued in money, whether received
3in money or otherwise, including cash, credits, property, and
4services, determined without any deduction for costs or
5expenses, but not including charges that are added to the
6charge or fee on account of the tax imposed by this Act or on
7account of any other tax imposed on the charge or fee. "Charge
8or fee paid for parking" excludes separately stated charges
9not for the use or privilege or parking and excludes amounts
10retained by or paid to a booking intermediary for services
11provided by the booking intermediary. If any separately stated
12charge is not optional, it shall be presumed that it is part of
13the charge for the use or privilege or parking.
14    "Department" means the Department of Revenue.
15    "Online booking platform" means a web-based or mobile
16platform that enables a person to book a parking reservation
17electronically.
18    "Operator" means any person who engages in the business of
19operating a parking area or garage, or who, directly or
20through an agreement or arrangement with another party,
21collects the consideration for parking or storage of motor
22vehicles, recreational vehicles, or other self-propelled
23vehicles, at that parking place. This includes, but is not
24limited to, any facilitator or aggregator that collects from
25the purchaser the charge or fee paid for parking. "Operator"
26does not include a bank, credit card company, payment

 

 

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1processor, booking intermediary, or person whose involvement
2is limited to performing functions that are similar to those
3performed by a bank, credit card company, payment processor,
4or booking intermediary.
5    "Parking area or garage" means any real estate, building,
6structure, premises, enclosure or other place, whether
7enclosed or not, except a public way, within the State, where
8motor vehicles, recreational vehicles, or other self-propelled
9vehicles, are stored, housed or parked for hire, charge, fee
10or other valuable consideration in a condition ready for use,
11or where rent or compensation is paid to the owner, manager,
12operator or lessee of the premises for the housing, storing,
13sheltering, keeping or maintaining motor vehicles,
14recreational vehicles, or other self-propelled vehicles.
15"Parking area or garage" includes any parking area or garage,
16whether the vehicle is parked by the owner of the vehicle or by
17the operator or an attendant.
18    "Person" means any natural individual, firm, trust,
19estate, partnership, association, joint stock company, joint
20venture, corporation, limited liability company, or a
21receiver, trustee, guardian, or other representative appointed
22by order of any court.
23    "Purchase price" means the consideration paid for the
24purchase of a parking space in a parking area or garage, valued
25in money, whether received in money or otherwise, including
26cash, gift cards, credits, and property, and shall be

 

 

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1determined without any deduction on account of the cost of
2materials used, labor or service costs, or any other expense
3whatsoever.
4    "Purchase price" includes any and all charges that the
5recipient pays related to or incidental to obtaining the use
6or privilege of using a parking space in a parking area or
7garage, including but not limited to any and all related
8markups, service fees, convenience fees, facilitation fees,
9cancellation fees, overtime fees, or other such charges,
10regardless of terminology. However, "purchase price" shall not
11include consideration paid for:
12        (1) optional, separately stated charges not for the
13    use or privilege of using a parking space in the parking
14    area or garage;
15        (2) any charge for a dishonored check;
16        (3) any finance or credit charge, penalty or charge
17    for delayed payment, or discount for prompt payment;
18        (4) any purchase by a purchaser if the operator is
19    prohibited by federal or State Constitution, treaty,
20    convention, statute or court decision from collecting the
21    tax from such purchaser;
22        (5) the isolated or occasional sale of parking spaces
23    subject to tax under this Act by a person who does not hold
24    himself out as being engaged (or who does not habitually
25    engage) in selling of parking spaces; and
26        (6) any amounts added to a purchaser's bills because

 

 

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1    of charges made pursuant to the tax imposed by this Act. If
2    credit is extended, then the amount thereof shall be
3    included only as and when payments are made; .
4        (7) any charges retained or added to the purchase
5    price by a booking intermediary to compensate the booking
6    intermediary for services provided by the booking
7    intermediary; and
8        (8) in a transaction between a customer and an
9    operator completed through an online booking platform
10    owned and operated by such operator, any charges added to
11    the purchase price by such operator to compensate the
12    operator for facilitating the processing and fulfillment
13    of the reservation.
14    "Purchaser" means any person who acquires a parking space
15in a parking area or garage for use for valuable
16consideration.
17    "Use" means the exercise by any person of any right or
18power over, or the enjoyment of, a parking space in a parking
19area or garage subject to tax under this Act.
20(Source: P.A. 101-31, eff. 6-28-19.)
 
21    (Text of Section after amendment by P.A. 102-700)
22    Sec. 10-5. Definitions. As used in this Act:
23    "Booking intermediary" means any person or entity that
24facilitates the processing and fulfillment of reservation
25transactions between an operator and a person or entity

 

 

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1desiring parking in a parking lot or garage of that operator.
2    "Department" means the Department of Revenue.
3    "Online booking platform" means a web-based or mobile
4platform that enables a person to book a parking reservation
5electronically.
6    "Operator" means any person who engages in the business of
7operating a parking area or garage, or who, directly or
8through an agreement or arrangement with another party,
9collects the consideration for parking or storage of motor
10vehicles, recreational vehicles, or other self-propelled
11vehicles, at that parking place. This includes, but is not
12limited to, any facilitator or aggregator that collects the
13purchase price from the purchaser. "Operator" does not include
14a bank, credit card company, payment processor, booking
15intermediary, or person whose involvement is limited to
16performing functions that are similar to those performed by a
17bank, credit card company, or payment processor, or booking
18intermediary.
19    "Parking area or garage" means any real estate, building,
20structure, premises, enclosure or other place, whether
21enclosed or not, except a public way, within the State, where
22motor vehicles, recreational vehicles, or other self-propelled
23vehicles, are stored, housed or parked for hire, charge, fee
24or other valuable consideration in a condition ready for use,
25or where rent or compensation is paid to the owner, manager,
26operator or lessee of the premises for the housing, storing,

 

 

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1sheltering, keeping or maintaining motor vehicles,
2recreational vehicles, or other self-propelled vehicles.
3"Parking area or garage" includes any parking area or garage,
4whether the vehicle is parked by the owner of the vehicle or by
5the operator or an attendant.
6    "Person" means any natural individual, firm, trust,
7estate, partnership, association, joint stock company, joint
8venture, corporation, limited liability company, or a
9receiver, trustee, guardian, or other representative appointed
10by order of any court.
11    "Purchase price" means the consideration paid for the
12purchase of a parking space in a parking area or garage, valued
13in money, whether received in money or otherwise, including
14cash, gift cards, credits, and property, and shall be
15determined without any deduction on account of the cost of
16materials used, labor or service costs, or any other expense
17whatsoever.
18    "Purchase price" includes any and all charges that the
19recipient pays related to or incidental to obtaining the use
20or privilege of using a parking space in a parking area or
21garage, including but not limited to any and all related
22markups, service fees, convenience fees, facilitation fees,
23cancellation fees, overtime fees, or other such charges,
24regardless of terminology. However, "purchase price" shall not
25include consideration paid for:
26        (1) optional, separately stated charges not for the

 

 

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1    use or privilege of using a parking space in the parking
2    area or garage;
3        (2) any charge for a dishonored check;
4        (3) any finance or credit charge, penalty or charge
5    for delayed payment, or discount for prompt payment;
6        (4) any purchase by a purchaser if the operator is
7    prohibited by federal or State Constitution, treaty,
8    convention, statute or court decision from collecting the
9    tax from such purchaser;
10        (5) the isolated or occasional sale of parking spaces
11    subject to tax under this Act by a person who does not hold
12    himself out as being engaged (or who does not habitually
13    engage) in selling of parking spaces; and
14        (6) any amounts added to a purchaser's bills because
15    of charges made pursuant to the tax imposed by this Act. If
16    credit is extended, then the amount thereof shall be
17    included only as and when payments are made; .
18        (7) any charges retained or added to the purchase
19    price by a booking intermediary to compensate the booking
20    intermediary for services provided by the booking
21    intermediary; and
22        (8) in a transaction between a customer and an
23    operator completed through an online booking platform
24    owned and operated by such operator, any charges added to
25    the purchase price by such operator to compensate the
26    operator for facilitating the processing and fulfillment

 

 

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1    of the reservation.
2    "Purchaser" means any person who acquires a parking space
3in a parking area or garage for use for valuable
4consideration.
5    "Use" means the exercise by any person of any right or
6power over, or the enjoyment of, a parking space in a parking
7area or garage subject to tax under this Act.
8(Source: P.A. 101-31, eff. 6-28-19; 102-700, eff. 7-1-23.)
 
9    (35 ILCS 525/10-10)
10    Sec. 10-10. Imposition of tax; calculation of tax.
11    (a) Beginning on January 1, 2020, a tax is imposed on the
12privilege of using in this State a parking space in a parking
13area or garage for the use of parking one or more motor
14vehicles, recreational vehicles, or other self-propelled
15vehicles, at the rate of:
16        (1) 6% of the purchase price for a parking space paid
17    for on an hourly, daily, or weekly basis; and
18        (2) 9% of the purchase price for a parking space paid
19    for on a monthly or annual basis.
20    (b) The tax shall be collected from the purchaser by the
21operator. Notwithstanding the provisions of this subsection,
22beginning on January 1, 2024, if a booking intermediary
23facilitates the processing and fulfillment of the reservation
24for an operator that is not registered under Section 10-30,
25then the tax shall be collected from the purchaser by the

 

 

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1booking intermediary on behalf of the operator.
2    (c) An operator that has paid or remitted the tax imposed
3by this Act to another operator in connection with the same
4parking transaction, or the use of the same parking space,
5that is subject to tax under this Act, shall be entitled to a
6credit for such tax paid or remitted against the amount of tax
7owed under this Act, provided that the other operator is
8registered under this Act. The operator claiming the credit
9shall have the burden of proving it is entitled to claim a
10credit.
11    (d) If any operator or booking intermediary erroneously
12collects tax or collects more from the purchaser than the
13purchaser's liability for the transaction, the purchaser shall
14have a legal right to claim a refund of such amount from the
15operator or booking intermediary. However, if such amount is
16not refunded to the purchaser for any reason, the operator or
17booking intermediary is liable to pay such amount to the
18Department.
19    (e) The tax imposed by this Section is not imposed with
20respect to any transaction in interstate commerce, to the
21extent that the transaction may not, under the Constitution
22and statutes of the United States, be made the subject of
23taxation by this State.
24(Source: P.A. 101-31, eff. 6-28-19.)
 
25    (35 ILCS 525/10-15)

 

 

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1    Sec. 10-15. Filing of returns and deposit of proceeds. On
2or before the last day of each calendar month, every operator
3engaged in the business of providing to purchasers parking
4areas and garages in this State during the preceding calendar
5month and every booking intermediary required to collect tax
6on behalf of an operator under Section 10-10 shall file a
7return with the Department, stating:
8        (1) the name of the operator or booking intermediary;
9        (2) the address of its principal place of business
10    and, if applicable, the address of the principal place of
11    business from which it provides parking areas and garages
12    in this State;
13        (3) the total amount of receipts received by the
14    operator during the preceding calendar month or quarter,
15    as the case may be, from sales of parking spaces to
16    purchasers in parking areas or garages during the
17    preceding calendar month or quarter; if the return is
18    filed by a booking intermediary that collects the tax
19    under this Act on behalf of an unregistered operator, as
20    provided in Section 10-10, then the total amount of
21    receipts received by that unregistered operator during the
22    preceding calendar month or quarter, as the case may be,
23    from sales of parking spaces to purchasers in parking
24    areas or garages during the preceding calendar month or
25    quarter;
26        (4) deductions allowed by law;

 

 

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1        (5) the total amount of receipts received by the
2    operator during the preceding calendar month or quarter
3    upon which the tax was computed; if the return is filed by
4    a booking intermediary that collects the tax under this
5    Act on behalf of an unregistered operator, as provided in
6    Section 10-10, then the total amount of receipts received
7    by that unregistered operator during the preceding
8    calendar month or quarter upon which the tax was computed;
9        (6) the amount of tax due; and
10        (7) such other reasonable information as the
11    Department may require.
12    If an operator or booking intermediary ceases to engage in
13the kind of business that makes it responsible for filing
14returns under this Act, then that operator or booking
15intermediary shall file a final return under this Act with the
16Department on or before the last day of the month after
17discontinuing such business.
18    All returns required to be filed and payments required to
19be made under this Act shall be by electronic means. Taxpayers
20who demonstrate hardship in filing or paying electronically
21may petition the Department to waive the electronic filing or
22payment requirement, or both. The Department may require a
23separate return for the tax under this Act or combine the
24return for the tax under this Act with the return for other
25taxes.
26    If the same person has more than one business registered

 

 

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1with the Department under separate registrations under this
2Act, that person shall not file each return that is due as a
3single return covering all such registered businesses but
4shall file separate returns for each such registered business.
5    If the operator or booking intermediary is a corporation,
6the return filed on behalf of that corporation shall be signed
7by the president, vice-president, secretary, or treasurer, or
8by a properly accredited agent of such corporation.
9    The operator or booking intermediary filing the return
10under this Act shall, at the time of filing the return, pay to
11the Department the amount of tax imposed by this Act less a
12discount of 1.75%, not to exceed $1,000 per month, which is
13allowed to reimburse the operator or booking intermediary for
14the expenses incurred in keeping records, preparing and filing
15returns, remitting the tax, and supplying data to the
16Department on request.
17    If any payment provided for in this Section exceeds the
18taxpayer's liabilities under this Act, as shown on an original
19return, the Department may authorize the taxpayer to credit
20such excess payment against liability subsequently to be
21remitted to the Department under this Act, in accordance with
22reasonable rules adopted by the Department. If the Department
23subsequently determines that all or any part of the credit
24taken was not actually due to the taxpayer, the taxpayer's
25discount shall be reduced by an amount equal to the difference
26between the discount as applied to the credit taken and that

 

 

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1actually due, and that taxpayer shall be liable for penalties
2and interest on such difference.
3(Source: P.A. 101-31, eff. 6-28-19.)
 
4    (35 ILCS 525/10-25)
5    Sec. 10-25. Collection of tax.
6    (a) Beginning with bills issued or charges collected for a
7purchase of a parking space in a parking area or garage on and
8after January 1, 2020, the tax imposed by this Act shall be
9collected from the purchaser by the operator (or by a booking
10intermediary, as provided in Section 10-10) at the rate stated
11and under the circumstances set forth in Section 10-10 and
12shall be remitted to the Department as provided in this Act.
13All charges for parking spaces in a parking area or garage are
14presumed subject to tax collection. Operators and booking
15intermediaries, as applicable, shall collect the tax from
16purchasers by adding the tax to the amount of the purchase
17price received from the purchaser. The tax imposed by the Act
18shall when collected be stated as a distinct item separate and
19apart from the purchase price of the service subject to tax
20under this Act. However, where it is not possible to state the
21tax separately the Department may by rule exempt such
22purchases from this requirement so long as purchasers are
23notified by language on the invoice or notified by a sign that
24the tax is included in the purchase price.
25    (b) Any person purchasing a parking space in a parking

 

 

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1area or garage subject to tax under this Act as to which there
2has been no charge made to him of the tax imposed by Section
310-10, shall make payment of the tax imposed by Section 10-10
4of this Act in the form and manner provided by the Department,
5such payment to be made to the Department in the manner and
6form required by the Department not later than the 20th day of
7the month following the month of purchase of the parking
8space.
9(Source: P.A. 101-31, eff. 6-28-19.)
 
10    (35 ILCS 525/10-30)
11    Sec. 10-30. Registration of operators.
12    (a) A person who engages in business as an operator of a
13parking area or garage in this State, or as a booking
14intermediary that facilitates the processing and fulfillment
15of the reservation for an operator that is not registered
16under Section 10-30, shall register with the Department.
17Application for a certificate of registration shall be made to
18the Department, by electronic means, in the form and manner
19prescribed by the Department and shall contain any reasonable
20information the Department may require. Upon receipt of the
21application for a certificate of registration in proper form
22and manner, the Department shall issue to the applicant a
23certificate of registration. Operators who demonstrate that
24they do not have access to the Internet or demonstrate
25hardship in applying electronically may petition the

 

 

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1Department to waive the electronic application requirements.
2    (b) The Department may refuse to issue or reissue a
3certificate of registration to any applicant for the reasons
4set forth in Section 2505-380 of the Department of Revenue Law
5of the Civil Administrative Code of Illinois.
6    (c) Any person aggrieved by any decision of the Department
7under this Section may, within 20 days after notice of such
8decision, protest and request a hearing, whereupon the
9Department shall give notice to such person of the time and
10place fixed for such hearing and shall hold a hearing in
11conformity with the provisions of this Act and then issue its
12final administrative decision in the matter to such person. In
13the absence of such a protest within 20 days, the Department's
14decision shall become final without any further determination
15being made or notice given.
16(Source: P.A. 101-31, eff. 6-28-19.)
 
17    (35 ILCS 525/10-45)
18    Sec. 10-45. Tax collected as debt owed to State. The tax
19herein required to be collected by any operator, booking
20intermediary, or valet business and any such tax collected by
21that person, shall constitute a debt owed by that person to
22this State.
23(Source: P.A. 101-31, eff. 6-28-19.)
 
24    Section 95. No acceleration or delay. Where this Act makes

 

 

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1changes in a statute that is represented in this Act by text
2that is not yet or no longer in effect (for example, a Section
3represented by multiple versions), the use of that text does
4not accelerate or delay the taking effect of (i) the changes
5made by this Act or (ii) provisions derived from any other
6Public Act.
 
7    Section 99. Effective date. This Act takes effect upon
8becoming law.".