Bill Amendment: IL SB2213 | 2023-2024 | 103rd General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: PARKING EXCISE TAX-DEFINITIONS

Status: 2024-05-31 - House Floor Amendment No. 3 Rule 19(c) / Re-referred to Rules Committee [SB2213 Detail]

Download: Illinois-2023-SB2213-Senate_Amendment_001.html

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Sen. Cristina Castro

Filed: 3/24/2023

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

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collected by an operator and valued in money, whether received
in money or otherwise, including cash, credits, property, and
services, determined without any deduction for costs or
expenses, but not including charges that are added to the
charge or fee on account of the tax imposed by this Act or on
account of any other tax imposed on the charge or fee. "Charge
or fee paid for parking" excludes separately stated charges
not for the use or privilege or parking and excludes amounts
retained by or paid to a booking intermediary for services
provided by the booking intermediary. If any separately stated
charge is not optional, it shall be presumed that it is part of
the charge for the use or privilege or parking.
"Department" means the Department of Revenue.
"Operator" means any person who engages in the business of
operating a parking area or garage, or who, directly or
through an agreement or arrangement with another party,
collects the consideration for parking or storage of motor
vehicles, recreational vehicles, or other self-propelled
vehicles, at that parking place. This includes, but is not
limited to, any facilitator or aggregator that collects from
the purchaser the charge or fee paid for parking. "Operator"
does not include a bank, credit card company, payment
processor, booking intermediary, or person whose involvement
is limited to performing functions that are similar to those
performed by a bank, credit card company, payment processor,
or booking intermediary.

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"Parking area or garage" means any real estate, building,
structure, premises, enclosure or other place, whether
enclosed or not, except a public way, within the State, where
motor vehicles, recreational vehicles, or other self-propelled
vehicles, are stored, housed or parked for hire, charge, fee
or other valuable consideration in a condition ready for use,
or where rent or compensation is paid to the owner, manager,
operator or lessee of the premises for the housing, storing,
sheltering, keeping or maintaining motor vehicles,
recreational vehicles, or other self-propelled vehicles.
"Parking area or garage" includes any parking area or garage,
whether the vehicle is parked by the owner of the vehicle or by
the operator or an attendant.
"Person" means any natural individual, firm, trust,
estate, partnership, association, joint stock company, joint
venture, corporation, limited liability company, or a
receiver, trustee, guardian, or other representative appointed
by order of any court.
"Purchase price" means the consideration paid for the
purchase of a parking space in a parking area or garage, valued
in money, whether received in money or otherwise, including
cash, gift cards, credits, and property, and shall be
determined without any deduction on account of the cost of
materials used, labor or service costs, or any other expense
whatsoever.
"Purchase price" includes any and all charges that the

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recipient pays related to or incidental to obtaining the use
or privilege of using a parking space in a parking area or
garage, including but not limited to any and all related
markups, service fees, convenience fees, facilitation fees,
cancellation fees, overtime fees, or other such charges,
regardless of terminology. However, "purchase price" shall not
include consideration paid for:
(1) optional, separately stated charges not for the
use or privilege of using a parking space in the parking
area or garage;
(2) any charge for a dishonored check;
(3) any finance or credit charge, penalty or charge
for delayed payment, or discount for prompt payment;
(4) any purchase by a purchaser if the operator is
prohibited by federal or State Constitution, treaty,
convention, statute or court decision from collecting the
tax from such purchaser;
(5) the isolated or occasional sale of parking spaces
subject to tax under this Act by a person who does not hold
himself out as being engaged (or who does not habitually
engage) in selling of parking spaces; and
(6) any amounts added to a purchaser's bills because
of charges made pursuant to the tax imposed by this Act. If
credit is extended, then the amount thereof shall be
included only as and when payments are made; and .
(7) any charges retained or added to the purchase

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price by a booking intermediary to compensate the booking
intermediary for services provided by the booking
intermediary.
"Purchaser" means any person who acquires a parking space
in a parking area or garage for use for valuable
consideration.
"Use" means the exercise by any person of any right or
power over, or the enjoyment of, a parking space in a parking
area or garage subject to tax under this Act.
(Source: P.A. 101-31, eff. 6-28-19.)
(Text of Section after amendment by P.A. 102-700)
Sec. 10-5. Definitions. As used in this Act:
"Booking intermediary" means any person or entity that
facilitates the processing and fulfillment of reservation
transactions between an operator and a person or entity
desiring parking in a parking lot or garage of that operator.
"Department" means the Department of Revenue.
"Operator" means any person who engages in the business of
operating a parking area or garage, or who, directly or
through an agreement or arrangement with another party,
collects the consideration for parking or storage of motor
vehicles, recreational vehicles, or other self-propelled
vehicles, at that parking place. This includes, but is not
limited to, any facilitator or aggregator that collects the
purchase price from the purchaser. "Operator" does not include

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a bank, credit card company, payment processor, booking
intermediary, or person whose involvement is limited to
performing functions that are similar to those performed by a
bank, credit card company, or payment processor, or booking
intermediary.
"Parking area or garage" means any real estate, building,
structure, premises, enclosure or other place, whether
enclosed or not, except a public way, within the State, where
motor vehicles, recreational vehicles, or other self-propelled
vehicles, are stored, housed or parked for hire, charge, fee
or other valuable consideration in a condition ready for use,
or where rent or compensation is paid to the owner, manager,
operator or lessee of the premises for the housing, storing,
sheltering, keeping or maintaining motor vehicles,
recreational vehicles, or other self-propelled vehicles.
"Parking area or garage" includes any parking area or garage,
whether the vehicle is parked by the owner of the vehicle or by
the operator or an attendant.
"Person" means any natural individual, firm, trust,
estate, partnership, association, joint stock company, joint
venture, corporation, limited liability company, or a
receiver, trustee, guardian, or other representative appointed
by order of any court.
"Purchase price" means the consideration paid for the
purchase of a parking space in a parking area or garage, valued
in money, whether received in money or otherwise, including

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cash, gift cards, credits, and property, and shall be
determined without any deduction on account of the cost of
materials used, labor or service costs, or any other expense
whatsoever.
"Purchase price" includes any and all charges that the
recipient pays related to or incidental to obtaining the use
or privilege of using a parking space in a parking area or
garage, including but not limited to any and all related
markups, service fees, convenience fees, facilitation fees,
cancellation fees, overtime fees, or other such charges,
regardless of terminology. However, "purchase price" shall not
include consideration paid for:
(1) optional, separately stated charges not for the
use or privilege of using a parking space in the parking
area or garage;
(2) any charge for a dishonored check;
(3) any finance or credit charge, penalty or charge
for delayed payment, or discount for prompt payment;
(4) any purchase by a purchaser if the operator is
prohibited by federal or State Constitution, treaty,
convention, statute or court decision from collecting the
tax from such purchaser;
(5) the isolated or occasional sale of parking spaces
subject to tax under this Act by a person who does not hold
himself out as being engaged (or who does not habitually
engage) in selling of parking spaces; and

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(6) any amounts added to a purchaser's bills because
of charges made pursuant to the tax imposed by this Act. If
credit is extended, then the amount thereof shall be
included only as and when payments are made; and .
(7) any charges retained or added to the purchase
price by a booking intermediary to compensate the booking
intermediary for services provided by the booking
intermediary.
"Purchaser" means any person who acquires a parking space
in a parking area or garage for use for valuable
consideration.
"Use" means the exercise by any person of any right or
power over, or the enjoyment of, a parking space in a parking
area or garage subject to tax under this Act.
(Source: P.A. 101-31, eff. 6-28-19; 102-700, eff. 7-1-23.)
(35 ILCS 525/10-10)
Sec. 10-10. Imposition of tax; calculation of tax.
(a) Beginning on January 1, 2020, a tax is imposed on the
privilege of using in this State a parking space in a parking
area or garage for the use of parking one or more motor
vehicles, recreational vehicles, or other self-propelled
vehicles, at the rate of:
(1) 6% of the purchase price for a parking space paid
for on an hourly, daily, or weekly basis; and
(2) 9% of the purchase price for a parking space paid

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for on a monthly or annual basis.
(b) The tax shall be collected from the purchaser by the
operator. Notwithstanding the provisions of this subsection,
beginning on January 1, 2024, if a booking intermediary
facilitates the processing and fulfillment of the reservation
for an operator that is not registered under Section 10-30,
then the tax shall be collected from the purchaser by the
booking intermediary on behalf of the operator.
(c) An operator that has paid or remitted the tax imposed
by this Act to another operator in connection with the same
parking transaction, or the use of the same parking space,
that is subject to tax under this Act, shall be entitled to a
credit for such tax paid or remitted against the amount of tax
owed under this Act, provided that the other operator is
registered under this Act. The operator claiming the credit
shall have the burden of proving it is entitled to claim a
credit.
(d) If any operator or booking intermediary erroneously
collects tax or collects more from the purchaser than the
purchaser's liability for the transaction, the purchaser shall
have a legal right to claim a refund of such amount from the
operator or booking intermediary. However, if such amount is
not refunded to the purchaser for any reason, the operator or
booking intermediary is liable to pay such amount to the
Department.
(e) The tax imposed by this Section is not imposed with

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respect to any transaction in interstate commerce, to the
extent that the transaction may not, under the Constitution
and statutes of the United States, be made the subject of
taxation by this State.
(Source: P.A. 101-31, eff. 6-28-19.)
(35 ILCS 525/10-15)
Sec. 10-15. Filing of returns and deposit of proceeds. On
or before the last day of each calendar month, every operator
engaged in the business of providing to purchasers parking
areas and garages in this State during the preceding calendar
month and every booking intermediary required to collect tax
on behalf of an operator under Section 10-10 shall file a
return with the Department, stating:
(1) the name of the operator or booking intermediary;
(2) the address of its principal place of business
and, if applicable, the address of the principal place of
business from which it provides parking areas and garages
in this State;
(3) the total amount of receipts received by the
operator during the preceding calendar month or quarter,
as the case may be, from sales of parking spaces to
purchasers in parking areas or garages during the
preceding calendar month or quarter; if the return is
filed by a booking intermediary that collects the tax
under this Act on behalf of an unregistered operator, as

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provided in Section 10-10, then the total amount of
receipts received by that unregistered operator during the
preceding calendar month or quarter, as the case may be,
from sales of parking spaces to purchasers in parking
areas or garages during the preceding calendar month or
quarter;
(4) deductions allowed by law;
(5) the total amount of receipts received by the
operator during the preceding calendar month or quarter
upon which the tax was computed; if the return is filed by
a booking intermediary that collects the tax under this
Act on behalf of an unregistered operator, as provided in
Section 10-10, then the total amount of receipts received
by that unregistered operator during the preceding
calendar month or quarter upon which the tax was computed;
(6) the amount of tax due; and
(7) such other reasonable information as the
Department may require.
If an operator or booking intermediary ceases to engage in
the kind of business that makes it responsible for filing
returns under this Act, then that operator or booking
intermediary shall file a final return under this Act with the
Department on or before the last day of the month after
discontinuing such business.
All returns required to be filed and payments required to
be made under this Act shall be by electronic means. Taxpayers

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who demonstrate hardship in filing or paying electronically
may petition the Department to waive the electronic filing or
payment requirement, or both. The Department may require a
separate return for the tax under this Act or combine the
return for the tax under this Act with the return for other
taxes.
If the same person has more than one business registered
with the Department under separate registrations under this
Act, that person shall not file each return that is due as a
single return covering all such registered businesses but
shall file separate returns for each such registered business.
If the operator or booking intermediary is a corporation,
the return filed on behalf of that corporation shall be signed
by the president, vice-president, secretary, or treasurer, or
by a properly accredited agent of such corporation.
The operator or booking intermediary filing the return
under this Act shall, at the time of filing the return, pay to
the Department the amount of tax imposed by this Act less a
discount of 1.75%, not to exceed $1,000 per month, which is
allowed to reimburse the operator or booking intermediary for
the expenses incurred in keeping records, preparing and filing
returns, remitting the tax, and supplying data to the
Department on request.
If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, as shown on an original
return, the Department may authorize the taxpayer to credit

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such excess payment against liability subsequently to be
remitted to the Department under this Act, in accordance with
reasonable rules adopted by the Department. If the Department
subsequently determines that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's
discount shall be reduced by an amount equal to the difference
between the discount as applied to the credit taken and that
actually due, and that taxpayer shall be liable for penalties
and interest on such difference.
(Source: P.A. 101-31, eff. 6-28-19.)
(35 ILCS 525/10-25)
Sec. 10-25. Collection of tax.
(a) Beginning with bills issued or charges collected for a
purchase of a parking space in a parking area or garage on and
after January 1, 2020, the tax imposed by this Act shall be
collected from the purchaser by the operator (or by a booking
intermediary, as provided in Section 10-10) at the rate stated
and under the circumstances set forth in Section 10-10 and
shall be remitted to the Department as provided in this Act.
All charges for parking spaces in a parking area or garage are
presumed subject to tax collection. Operators and booking
intermediaries, as applicable, shall collect the tax from
purchasers by adding the tax to the amount of the purchase
price received from the purchaser. The tax imposed by the Act
shall when collected be stated as a distinct item separate and

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apart from the purchase price of the service subject to tax
under this Act. However, where it is not possible to state the
tax separately the Department may by rule exempt such
purchases from this requirement so long as purchasers are
notified by language on the invoice or notified by a sign that
the tax is included in the purchase price.
(b) Any person purchasing a parking space in a parking
area or garage subject to tax under this Act as to which there
has been no charge made to him of the tax imposed by Section
10-10, shall make payment of the tax imposed by Section 10-10
of this Act in the form and manner provided by the Department,
such payment to be made to the Department in the manner and
form required by the Department not later than the 20th day of
the month following the month of purchase of the parking
space.
(Source: P.A. 101-31, eff. 6-28-19.)
(35 ILCS 525/10-30)
Sec. 10-30. Registration of operators.
(a) A person who engages in business as an operator of a
parking area or garage in this State, or as a booking
intermediary that facilitates the processing and fulfillment
of the reservation for an operator that is not registered
under Section 10-30, shall register with the Department.
Application for a certificate of registration shall be made to
the Department, by electronic means, in the form and manner

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prescribed by the Department and shall contain any reasonable
information the Department may require. Upon receipt of the
application for a certificate of registration in proper form
and manner, the Department shall issue to the applicant a
certificate of registration. Operators who demonstrate that
they do not have access to the Internet or demonstrate
hardship in applying electronically may petition the
Department to waive the electronic application requirements.
(b) The Department may refuse to issue or reissue a
certificate of registration to any applicant for the reasons
set forth in Section 2505-380 of the Department of Revenue Law
of the Civil Administrative Code of Illinois.
(c) Any person aggrieved by any decision of the Department
under this Section may, within 20 days after notice of such
decision, protest and request a hearing, whereupon the
Department shall give notice to such person of the time and
place fixed for such hearing and shall hold a hearing in
conformity with the provisions of this Act and then issue its
final administrative decision in the matter to such person. In
the absence of such a protest within 20 days, the Department's
decision shall become final without any further determination
being made or notice given.
(Source: P.A. 101-31, eff. 6-28-19.)
(35 ILCS 525/10-45)
Sec. 10-45. Tax collected as debt owed to State. The tax

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herein required to be collected by any operator, booking
intermediary, or valet business and any such tax collected by
that person, shall constitute a debt owed by that person to
this State.
(Source: P.A. 101-31, eff. 6-28-19.)
Section 95. No acceleration or delay. Where this Act makes
changes in a statute that is represented in this Act by text
that is not yet or no longer in effect (for example, a Section
represented by multiple versions), the use of that text does
not accelerate or delay the taking effect of (i) the changes
made by this Act or (ii) provisions derived from any other
Public Act.
Section 99. Effective date. This Act takes effect upon
becoming law.".