Bill Text: IL SB1869 | 2021-2022 | 102nd General Assembly | Introduced

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Bill Title: Amends the Parking Excise Tax Act. Provides that parking in a parking area owned by an exempt religious organization is exempt from the tax under the Act. Effective immediately.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2022-03-29 - Added as Chief Co-Sponsor Sen. David Koehler [SB1869 Detail]

Download: Illinois-2021-SB1869-Introduced.html

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102ND GENERAL ASSEMBLY State of Illinois 2021 and 2022 SB1869 Introduced 2/26/2021, by Sen. Jason A. Barickman SYNOPSIS AS INTRODUCED:
35 ILCS 525/10-20
Amends the Parking Excise Tax Act. Provides that parking in a parking area owned by an exempt religious organization is exempt from the tax under the Act. Effective immediately.
LRB102 15866 HLH 21235 b
A BILL FOR
SB1869 LRB102 15866 HLH 21235 b
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

SB1869 - 2 - LRB102 15866 HLH 21235 b
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 owned by a religious
organization that is exempt from property taxes under
Section 15-40 of the Property Tax Code.
(Source: P.A. 101-31, eff. 6-28-19.)
Section 99. Effective date. This Act takes effect upon
becoming law.