Bill Text: IL HB3981 | 2019-2020 | 101st General Assembly | Introduced


Bill Title: Amends the Parking Excise Tax Act. Provides that the tax imposed by the Act does not apply to a parking area or garage owned or operated by a city, village, county, township, or incorporated town. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2020-01-08 - Referred to Rules Committee [HB3981 Detail]

Download: Illinois-2019-HB3981-Introduced.html


101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB3981

Introduced , by Rep. Amy Grant

SYNOPSIS AS INTRODUCED:
35 ILCS 525/10-20

Amends the Parking Excise Tax Act. Provides that the tax imposed by the Act does not apply to a parking area or garage owned or operated by a city, village, county, township, or incorporated town. Effective immediately.
LRB101 15161 HLH 64312 b
FISCAL NOTE ACT MAY APPLY

A BILL FOR

HB3981LRB101 15161 HLH 64312 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 in a parking area or garage operated by the
10 federal government or its instrumentalities that has been
11 issued an active tax exemption number by the Department
12 under Section 1g of the Retailers' Occupation Tax Act; for
13 this exemption to apply, the parking area or garage must be
14 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; and .
18 (5) parking in a parking area or garage owned or
19 operated by a city, village, county, township, or
20 incorporated town.
21(Source: P.A. 101-31, eff. 6-28-19.)
22 Section 99. Effective date. This Act takes effect upon
23becoming law.
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