§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.  (Section 10-10(a) of the Act)  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.  (Section 10-10(b) of the Act)