Bill Text: IL HB5263 | 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 (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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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Parking Excise Tax Act is amended by | ||||||||||||||||||||||||
5 | changing Section 10-20 as follows:
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6 | (35 ILCS 525/10-20)
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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 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 .
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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.)
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22 | Section 99. Effective date. This Act takes effect upon | ||||||
23 | becoming law.
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