Full Text of SB0217 102nd General Assembly
SB0217eng 102ND GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Parking Excise Tax Act is amended by | 5 | | changing Section 10-20 as follows: | 6 | | (35 ILCS 525/10-20)
| 7 | | Sec. 10-20. Exemptions. The tax imposed by this Act shall | 8 | | not apply to: | 9 | | (1) parking in a parking area or garage operated by | 10 | | the federal government or its instrumentalities that has | 11 | | been issued an active tax exemption number by the | 12 | | Department under Section 1g of the Retailers' Occupation | 13 | | Tax Act; for this exemption to apply, the parking area or | 14 | | garage must be operated by the federal government or its | 15 | | instrumentalities; the exemption under this paragraph (1) | 16 | | does not apply if the parking area or garage is operated by | 17 | | a third party, whether under a lease or other contractual | 18 | | arrangement, or any other manner whatsoever; | 19 | | (2) residential off-street parking for home or | 20 | | apartment tenants or condominium occupants, if the | 21 | | arrangement for such parking is provided in the home or | 22 | | apartment lease or in a separate writing between the | 23 | | landlord and tenant, or in a condominium agreement between |
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| 1 | | the condominium association and the owner, occupant, or | 2 | | guest of a unit, whether the parking charge is payable to | 3 | | the landlord, condominium association, or to the operator | 4 | | of the parking spaces; | 5 | | (3) parking by hospital employees in a parking space | 6 | | that is owned and operated by the hospital for which they | 7 | | work; and | 8 | | (4) parking in a parking area or garage where 3 or | 9 | | fewer motor vehicles are stored, housed, or parked for | 10 | | hire, charge, fee or other valuable consideration, if the | 11 | | operator of the parking area or garage does not act as the | 12 | | operator of more than a total of 3 parking spaces located | 13 | | in the State; if any operator of parking areas or garages, | 14 | | including any facilitator or aggregator, acts as an | 15 | | operator of more than 3 parking spaces in total that are | 16 | | located in the State, then this exemption shall not apply | 17 | | to any of those spaces ; .
| 18 | | (5) parking in a parking area or garage operated by | 19 | | the State, a State university created by statute, or a | 20 | | unit of local government that has been issued an active | 21 | | tax exemption number by the Department under Section 1g of | 22 | | the Retailers' Occupation Tax Act; the parking area or | 23 | | garage must be operated by the State, State university, or | 24 | | unit of local government; the exemption under this | 25 | | paragraph (5) does not apply if the parking area or garage | 26 | | is operated by a third party, whether under a lease or |
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| 1 | | other contractual arrangement, or held in any other | 2 | | manner; | 3 | | (6) parking in a parking area or garage owned and | 4 | | operated by a person engaged in the business of renting | 5 | | real estate if the parking area or garage is used by the | 6 | | lessee to park motor vehicles, recreational vehicles, or | 7 | | self-propelled vehicles for the lessee's own use and not | 8 | | for the purpose of subleasing parking spaces for | 9 | | consideration; | 10 | | (7) the purchase of a parking space by the State, a | 11 | | State university created by statute, or a unit of local | 12 | | government that has been issued an active tax exemption | 13 | | number by the Department under Section 1g of the | 14 | | Retailers' Occupation Tax Act, for use by employees of the | 15 | | State, State university, or unit of local government, | 16 | | provided that the purchase price is paid directly by the | 17 | | governmental entity; and | 18 | | (8) parking space leased to a governmental entity that | 19 | | is exempt pursuant to (1) or (5) when the exempt entity | 20 | | rents or leases the parking spaces in the parking area or | 21 | | garage to the public; the purchase price must be paid by | 22 | | the governmental entity; the exempt governmental entity is | 23 | | exempt from collecting tax subject to the provisions of | 24 | | (1) or (5), as applicable, when renting or leasing the | 25 | | parking spaces to the public. | 26 | | (Source: P.A. 101-31, eff. 6-28-19.)
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| 1 | | Section 99. Effective date. This Act takes effect upon | 2 | | becoming law.
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