Ill. Admin. Code. tit 86, § 195.100 - Nature of the Tax

a) Beginning January 1, 2020, the Parking Excise Tax Act ("Act") [35 ILCS 525] imposes a tax 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. [35 ILCS 525/10-10(a)] Consideration received by an operator from a purchaser before January 1, 2020, for the privilege of using a parking space in a parking area or garage is not subject to tax. Consideration received by an operator from a purchaser on and after January 1, 2020, for the privilege of using a parking space in a parking area or garage on and after January 1, 2020, is subject to tax, regardless of the date the parking arrangement or lease was executed.

b) The tax is imposed upon the person purchasing and using a parking space in a parking area or garage. The tax is collected from the purchaser by the operator of the parking area or garage.

c) B__eginning 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 of the Act_, 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._ [35 ILCS 525/10-10(b)]

(Source: Amended at 48 Ill. Reg. 12523, effective August 5, 2024)