Bill Text: IL SB0217 | 2021-2022 | 102nd General Assembly | Engrossed

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Bill Title: Reinserts the provisions of the engrossed bill. Reinserts the provisions of House Amendment No. 1, but removes provisions from House Amendment No. 1 concerning special purpose trust companies. Provides that the changes to the Property Tax Code in House Amendment No. 1 concerning educational trade schools apply only in a county with a population of more than 3,000,000 inhabitants and a county with a population of more than 600,000 inhabitants but not more than 700,000 inhabitants. Effective immediately.

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Engrossed - Dead) 2021-11-28 - Pursuant to Senate Rule 3-9(b) / Referred to Assignments [SB0217 Detail]

Download: Illinois-2021-SB0217-Engrossed.html

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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; .
(5) parking in a parking area or garage operated by
the State, a State university created by statute, or a
unit of local government that has been issued an active
tax exemption number by the Department under Section 1g of
the Retailers' Occupation Tax Act; the parking area or
garage must be operated by the State, State university, or
unit of local government; the exemption under this
paragraph (5) does not apply if the parking area or garage
is operated by a third party, whether under a lease or

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other contractual arrangement, or held in any other
manner;
(6) parking in a parking area or garage owned and
operated by a person engaged in the business of renting
real estate if the parking area or garage is used by the
lessee to park motor vehicles, recreational vehicles, or
self-propelled vehicles for the lessee's own use and not
for the purpose of subleasing parking spaces for
consideration;
(7) the purchase of a parking space by the State, a
State university created by statute, or a unit of local
government that has been issued an active tax exemption
number by the Department under Section 1g of the
Retailers' Occupation Tax Act, for use by employees of the
State, State university, or unit of local government,
provided that the purchase price is paid directly by the
governmental entity; and
(8) parking space leased to a governmental entity that
is exempt pursuant to (1) or (5) when the exempt entity
rents or leases the parking spaces in the parking area or
garage to the public; the purchase price must be paid by
the governmental entity; the exempt governmental entity is
exempt from collecting tax subject to the provisions of
(1) or (5), as applicable, when renting or leasing the
parking spaces to the public.
(Source: P.A. 101-31, eff. 6-28-19.)

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Section 99. Effective date. This Act takes effect upon
becoming law.