Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 525/10-10

(35 ILCS 525/10-10)

Sec. 10-10. Imposition of tax; calculation of tax.

(a) Beginning on January 1, 2020, a tax is imposed on the privilege of using in this State a parking space in a parking area or garage for the use of parking one or more motor vehicles, recreational vehicles, or other self-propelled vehicles, at the rate of:

(1) 6% of the purchase price for a parking space paid

for on an hourly, daily, or weekly basis; and

(2) 9% of the purchase price for a parking space paid

for on a monthly or annual basis.

(b) The tax shall be collected from the purchaser by the operator. Notwithstanding the provisions of this subsection, beginning on January 1, 2024, if a booking intermediary facilitates the processing and fulfillment of the reservation for an operator that is not registered under Section 10-30, then the tax shall be collected on the purchase price from the purchaser by the booking intermediary on behalf of the operator, and the tax shall be remitted to the Department by the booking intermediary. The booking intermediary that facilitates the processing and fulfillment of the reservation for an operator that is not registered under Section 10-30 and the unregistered operator are jointly and severally liable for payment of the tax to the Department.

(b-5) Booking intermediaries shall collect the tax on the purchase price paid by purchasers on behalf of registered operators. If a booking intermediary charges a separate service charge that is included in the purchase price, the tax shall be collected on that separate service charge as well, even if the separate service charge is retained by the booking intermediary. Beginning January 1, 2024, booking intermediaries are liable for and shall remit the tax to the Department on any separately stated service fee that the booking intermediary charges to the customer. Operators are liable for the remittance of tax under this Act on the remainder of the purchase price for the transaction. Booking intermediaries and operators are subject to audit on all such sales.

(c) An operator that has paid or remitted the tax imposed by this Act to another operator in connection with the same parking transaction, or the use of the same parking space, that is subject to tax under this Act, shall be entitled to a credit for such tax paid or remitted against the amount of tax owed under this Act, provided that the other operator is registered under this Act. The operator claiming the credit shall have the burden of proving it is entitled to claim a credit.

(d) If any operator or booking intermediary erroneously collects tax or collects more from the purchaser than the purchaser's liability for the transaction, the purchaser shall have a legal right to claim a refund of such amount from the operator or booking intermediary. However, if such amount is not refunded to the purchaser for any reason, the operator or booking intermediary is liable to pay such amount to the Department.

(e) The tax imposed by this Section is not imposed with respect to any transaction in interstate commerce, to the extent that the transaction may not, under the Constitution and statutes of the United States, be made the subject of taxation by this State.

(Source: P.A. 103-9, eff. 7-1-23.)