102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB5148

 

Introduced 1/27/2022, by Rep. Sandra Hamilton

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 525/10-5
35 ILCS 525/10-20

    Amends the Parking Excise Tax Act. Expands the exemptions from the Act to include seasonal or festival parking, provided that parking activity takes place for no more than 30 days within one calendar year. Defines "seasonal or festival parking".


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A BILL FOR

 

HB5148LRB102 25254 HLH 34527 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 Sections 10-5 and 10-20 as follows:
 
6    (35 ILCS 525/10-5)
7    Sec. 10-5. Definitions.
8    "Booking intermediary" means any person or entity that
9facilitates the processing and fulfillment of reservation
10transactions between an operator and a person or entity
11desiring parking in a parking lot or garage of that operator.
12    "Charge or fee paid for parking" means the gross amount of
13consideration for the use or privilege of parking a motor
14vehicle in or upon any parking lot or garage in the State,
15collected by an operator and valued in money, whether received
16in money or otherwise, including cash, credits, property, and
17services, determined without any deduction for costs or
18expenses, but not including charges that are added to the
19charge or fee on account of the tax imposed by this Act or on
20account of any other tax imposed on the charge or fee. "Charge
21or fee paid for parking" excludes separately stated charges
22not for the use or privilege or parking and excludes amounts
23retained by or paid to a booking intermediary for services

 

 

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1provided by the booking intermediary. If any separately stated
2charge is not optional, it shall be presumed that it is part of
3the charge for the use or privilege or parking.
4    "Department" means the Department of Revenue.
5    "Operator" means any person who engages in the business of
6operating a parking area or garage, or who, directly or
7through an agreement or arrangement with another party,
8collects the consideration for parking or storage of motor
9vehicles, recreational vehicles, or other self-propelled
10vehicles, at that parking place. This includes, but is not
11limited to, any facilitator or aggregator that collects from
12the purchaser the charge or fee paid for parking. "Operator"
13does not include a bank, credit card company, payment
14processor, booking intermediary, or person whose involvement
15is limited to performing functions that are similar to those
16performed by a bank, credit card company, payment processor,
17or booking intermediary.
18    "Parking area or garage" means any real estate, building,
19structure, premises, enclosure or other place, whether
20enclosed or not, except a public way, within the State, where
21motor vehicles, recreational vehicles, or other self-propelled
22vehicles, are stored, housed or parked for hire, charge, fee
23or other valuable consideration in a condition ready for use,
24or where rent or compensation is paid to the owner, manager,
25operator or lessee of the premises for the housing, storing,
26sheltering, keeping or maintaining motor vehicles,

 

 

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1recreational vehicles, or other self-propelled vehicles.
2"Parking area or garage" includes any parking area or garage,
3whether the vehicle is parked by the owner of the vehicle or by
4the operator or an attendant.
5    "Person" means any natural individual, firm, trust,
6estate, partnership, association, joint stock company, joint
7venture, corporation, limited liability company, or a
8receiver, trustee, guardian, or other representative appointed
9by order of any court.
10    "Purchase price" means the consideration paid for the
11purchase of a parking space in a parking area or garage, valued
12in money, whether received in money or otherwise, including
13cash, gift cards, credits, and property, and shall be
14determined without any deduction on account of the cost of
15materials used, labor or service costs, or any other expense
16whatsoever.
17    "Purchase price" includes any and all charges that the
18recipient pays related to or incidental to obtaining the use
19or privilege of using a parking space in a parking area or
20garage, including but not limited to any and all related
21markups, service fees, convenience fees, facilitation fees,
22cancellation fees, overtime fees, or other such charges,
23regardless of terminology. However, "purchase price" shall not
24include consideration paid for:
25        (1) optional, separately stated charges not for the
26    use or privilege of using a parking space in the parking

 

 

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1    area or garage;
2        (2) any charge for a dishonored check;
3        (3) any finance or credit charge, penalty or charge
4    for delayed payment, or discount for prompt payment;
5        (4) any purchase by a purchaser if the operator is
6    prohibited by federal or State Constitution, treaty,
7    convention, statute or court decision from collecting the
8    tax from such purchaser;
9        (5) the isolated or occasional sale of parking spaces
10    subject to tax under this Act by a person who does not hold
11    himself out as being engaged (or who does not habitually
12    engage) in selling of parking spaces; and
13        (6) any amounts added to a purchaser's bills because
14    of charges made pursuant to the tax imposed by this Act. If
15    credit is extended, then the amount thereof shall be
16    included only as and when payments are made.
17    "Purchaser" means any person who acquires a parking space
18in a parking area or garage for use for valuable
19consideration.
20    "Seasonal or festival parking" means any parking activity
21in which parking takes place for no more than 30 days within
22one calendar year. "Seasonal or festival parking" includes,
23but is not limited to, the Illinois State Fair at Springfield,
24the Illinois State Fair at DuQuoin, or any seasonal event or
25seasonal tourist attraction as referenced in subsection (2) of
26Section 8a of the Illinois Promotion Act.

 

 

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1    "Use" means the exercise by any person of any right or
2power over, or the enjoyment of, a parking space in a parking
3area or garage subject to tax under this Act.
4(Source: P.A. 101-31, eff. 6-28-19.)
 
5    (35 ILCS 525/10-20)
6    Sec. 10-20. Exemptions. The tax imposed by this Act shall
7not apply to:
8        (1) parking in a parking area or garage operated by
9    the federal government or its instrumentalities that has
10    been issued an active tax exemption number by the
11    Department under Section 1g of the Retailers' Occupation
12    Tax Act; for this exemption to apply, the parking area or
13    garage must be operated by the federal government or its
14    instrumentalities; the exemption under this paragraph (1)
15    does not apply if the parking area or garage is operated by
16    a third party, whether under a lease or other contractual
17    arrangement, or any other manner whatsoever;
18        (2) residential off-street parking for home or
19    apartment tenants or condominium occupants, if the
20    arrangement for such parking is provided in the home or
21    apartment lease or in a separate writing between the
22    landlord and tenant, or in a condominium agreement between
23    the condominium association and the owner, occupant, or
24    guest of a unit, whether the parking charge is payable to
25    the landlord, condominium association, or to the operator

 

 

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1    of the parking spaces;
2        (3) parking by hospital employees in a parking space
3    that is owned and operated by the hospital for which they
4    work; and
5        (4) parking in a parking area or garage where 3 or
6    fewer motor vehicles are stored, housed, or parked for
7    hire, charge, fee or other valuable consideration, if the
8    operator of the parking area or garage does not act as the
9    operator of more than a total of 3 parking spaces located
10    in the State; if any operator of parking areas or garages,
11    including any facilitator or aggregator, acts as an
12    operator of more than 3 parking spaces in total that are
13    located in the State, then this exemption shall not apply
14    to any of those spaces; and .
15        (5) parking for the purpose of seasonal or festival
16    parking, provided that parking activity takes place for no
17    more than 30 days within one calendar year.
18(Source: P.A. 101-31, eff. 6-28-19.)