State of Illinois
2019 and 2020


Introduced 1/8/2020, by Rep. Amy Grant


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






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



HB3981- 2 -LRB101 15161 HLH 64312 b

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.