Bill Text: IL HB5263 | 2019-2020 | 101st General Assembly | Introduced

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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 (Democrat 1-0)

Status: (Introduced - Dead) 2020-06-23 - Rule 19(b) / Re-referred to Rules Committee [HB5263 Detail]

Download: Illinois-2019-HB5263-Introduced.html

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101ST GENERAL ASSEMBLY State of Illinois 2019 and 2020 HB5263 Introduced , by Rep. Mary Edly-Allen 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.
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FISCAL NOTE ACT MAY APPLY
A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Parking Excise Tax Act is amended by
changing Section 10-20 as follows:
(35 ILCS 525/10-20)
Sec. 10-20. Exemptions. The tax imposed by this Act shall
not apply to:
(1) parking in a parking area or garage operated by the
federal government or its instrumentalities that has been
issued an active tax exemption number by the Department
under Section 1g of the Retailers' Occupation Tax Act; for
this exemption to apply, the parking area or garage must be
operated by the federal government or its
instrumentalities; the exemption under this paragraph (1)
does not apply if the parking area or garage is operated by
a third party, whether under a lease or other contractual
arrangement, or any other manner whatsoever;
(2) residential off-street parking for home or
apartment tenants or condominium occupants, if the
arrangement for such parking is provided in the home or
apartment lease or in a separate writing between the
landlord and tenant, or in a condominium agreement between

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the condominium association and the owner, occupant, or
guest of a unit, whether the parking charge is payable to
the landlord, condominium association, or to the operator
of the parking spaces;
(3) parking by hospital employees in a parking space
that is owned and operated by the hospital for which they
work; and
(4) parking in a parking area or garage where 3 or
fewer motor vehicles are stored, housed, or parked for
hire, charge, fee or other valuable consideration, if the
operator of the parking area or garage does not act as the
operator of more than a total of 3 parking spaces located
in the State; if any operator of parking areas or garages,
including any facilitator or aggregator, acts as an
operator of more than 3 parking spaces in total that are
located in the State, then this exemption shall not apply
to any of those spaces; and .
(5) parking in a parking area or garage owned or
operated by a city, village, county, township, or
incorporated town.
(Source: P.A. 101-31, eff. 6-28-19.)
Section 99. Effective date. This Act takes effect upon
becoming law.