Bill Text: IL SB0217 | 2021-2022 | 102nd General Assembly | Engrossed
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
| |||||||
| |||||||
| |||||||
1 | AN ACT concerning revenue.
| ||||||
2 | Be it enacted by the People of the State of Illinois,
| ||||||
3 | represented in the General Assembly:
| ||||||
4 | Section 5. The Parking Excise Tax Act is amended by | ||||||
5 | changing Section 10-20 as follows:
| ||||||
6 | (35 ILCS 525/10-20)
| ||||||
7 | Sec. 10-20. Exemptions. The tax imposed by this Act shall | ||||||
8 | not apply to: | ||||||
9 | (1) parking in a parking area or garage operated by | ||||||
10 | the federal government or its instrumentalities that has | ||||||
11 | been issued an active tax exemption number by the | ||||||
12 | Department under Section 1g of the Retailers' Occupation | ||||||
13 | Tax Act; for this exemption to apply, the parking area or | ||||||
14 | garage must be 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 |
| |||||||
| |||||||
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 ; .
| ||||||
18 | (5) parking in a parking area or garage operated by | ||||||
19 | the State, a State university created by statute, or a | ||||||
20 | unit of local government that has been issued an active | ||||||
21 | tax exemption number by the Department under Section 1g of | ||||||
22 | the Retailers' Occupation Tax Act; the parking area or | ||||||
23 | garage must be operated by the State, State university, or | ||||||
24 | unit of local government; the exemption under this | ||||||
25 | paragraph (5) does not apply if the parking area or garage | ||||||
26 | is operated by a third party, whether under a lease or |
| |||||||
| |||||||
1 | other contractual arrangement, or held in any other | ||||||
2 | manner; | ||||||
3 | (6) parking in a parking area or garage owned and | ||||||
4 | operated by a person engaged in the business of renting | ||||||
5 | real estate if the parking area or garage is used by the | ||||||
6 | lessee to park motor vehicles, recreational vehicles, or | ||||||
7 | self-propelled vehicles for the lessee's own use and not | ||||||
8 | for the purpose of subleasing parking spaces for | ||||||
9 | consideration; | ||||||
10 | (7) the purchase of a parking space by the State, a | ||||||
11 | State university created by statute, or a unit of local | ||||||
12 | government that has been issued an active tax exemption | ||||||
13 | number by the Department under Section 1g of the | ||||||
14 | Retailers' Occupation Tax Act, for use by employees of the | ||||||
15 | State, State university, or unit of local government, | ||||||
16 | provided that the purchase price is paid directly by the | ||||||
17 | governmental entity; and | ||||||
18 | (8) parking space leased to a governmental entity that | ||||||
19 | is exempt pursuant to (1) or (5) when the exempt entity | ||||||
20 | rents or leases the parking spaces in the parking area or | ||||||
21 | garage to the public; the purchase price must be paid by | ||||||
22 | the governmental entity; the exempt governmental entity is | ||||||
23 | exempt from collecting tax subject to the provisions of | ||||||
24 | (1) or (5), as applicable, when renting or leasing the | ||||||
25 | parking spaces to the public. | ||||||
26 | (Source: P.A. 101-31, eff. 6-28-19.)
|
| |||||||
| |||||||
1 | Section 99. Effective date. This Act takes effect upon | ||||||
2 | becoming law.
|