Illinois Administrative Code › Title 86 - REVENUE › Part 195 - PARKING EXCISE TAX › Section 195.105 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Booking intermediary" means any person or entity that
				facilitates the processing and fulfillment of reservation transactions between
				an operator and a person or entity desiring parking in a parking lot or garage
				of that operator.
"Charge or fee paid for parking" means the gross amount
				of consideration for the use or privilege of parking a motor vehicle in or upon
				any parking lot or garage in the State, collected by an operator and valued in
				money, whether received in money or otherwise, including cash, credits,
				property, and services, determined without any deduction for costs or expenses,
				but not including charges that are added to the charge or fee on account of the
				tax imposed by the Act or on account of any other tax imposed on the charge or
				fee. "Charge or fee paid for parking" excludes separately stated charges not
				for the use or privilege or parking and excludes amounts retained by or paid to
				a booking intermediary for services provided by the booking intermediary. If
				any separately stated charge is not optional, it shall be presumed that it is
				part of the charge for the use or privilege of parking.
"Department" means the Department of
				Revenue.
"Motor vehicle" means a motor vehicle as defined in
				Section 1-146 of the Illinois Vehicle Code
[625 ILCS
				5]
.
"Motor vehicle" does not include aircraft and
				watercraft.
"Operator" means any person who engages in the business
				of operating a parking area or garage, or who, directly or through an agreement
				or arrangement with another party, collects the consideration for parking or
				storage of motor vehicles, recreational vehicles, or other self-propelled
				vehicles, at that parking place. This includes, but is not limited to, any
				facilitator or aggregator that collects from the purchaser the charge or fee
				paid for parking. "Operator" does not include a bank, credit card company,
				payment processor, booking intermediary, or person whose involvement is limited
				to performing functions that are similar to those performed by a bank, credit
				card company, payment processor, or booking intermediary.
"Parking area or garage" means any real estate,
				building, structure, premises, enclosure or other place, whether enclosed or
				not, except a public way, within the State, where motor vehicles, recreational
				vehicles, or other self-propelled vehicles, are stored, housed or parked for
				hire, charge, fee or other valuable consideration in a condition ready for use,
				or where rent or compensation is paid to the owner, manager, operator or lessee
				of the premises for the housing, storing, sheltering, keeping or maintaining
				motor vehicles, recreational vehicles, or other self-propelled vehicles.
				"Parking area or garage" includes any parking area or garage, whether the
				vehicle is parked by the owner of the vehicle or by the operator or an
				attendant.
"Parking area or garage" includes a self-storage unit
				capable of storing a motor vehicle, recreational vehicle or self-propelled
				vehicle when the lessor knows at the time the lease is agreed upon or executed
				that the storage space or unit will be used for parking a motor vehicle,
				recreational vehicle or self-propelled vehicle.
"Person" means any natural individual, firm, trust,
				estate, partnership, association, joint stock company, joint venture,
				corporation, limited liability company, or a receiver, trustee, guardian, or
				other representative appointed by order of any court.
"Public way" means any passageway (e.g., alley, road, highway,
				boulevard, turnpike) or part thereof (e.g., a bridge) open as a right-of-way to
				the public and designed for travel.
"Purchase price" means the consideration paid for the
				purchase of a parking space in a parking area or garage, valued in money,
				whether received in money or otherwise, including cash, gift cards, credits,
				and property, and shall be determined without any deduction on account of the
				cost of materials used, labor or service costs, or any other expense
				whatsoever. "Purchase price" includes any and all charges that the recipient
				pays related to or incidental to obtaining the use or privilege of using a
				parking space in a parking area or garage, including but not limited to any and
				all related markups, service fees, convenience fees, facilitation fees,
				cancellation fees, overtime fees, or other such charges, regardless of
				terminology. If credit is extended, then the amount
of the credit
shall be included only as and when payments are made. However,
				"purchase price" shall not include consideration paid for:
optional, separately stated charges not for the use or
				privilege of using a parking space in the parking area or garage.
For
				example, separately stated charges for washing and waxing a motor vehicle, oil
				changes, installation of accessories, and repairs are not included in the
				purchase price;
any charge for a dishonored check;
any finance or credit charge, penalty or charge for
				delayed payment, or discount for prompt payment;
any purchase by a purchaser if the operator is
				prohibited by Federal or State Constitution, treaty, convention, statute or
				court decision from collecting the tax from the purchaser.
Purchase
				price does not include consideration paid by the federal government, the State,
				or a foreign mission that possesses an active tax exemption number;
the isolated or occasional sale of parking spaces
				subject to tax under this Act by a person who does not hold himself out as
				being engaged (or who does not habitually engage) in selling of parking
				spaces;
any amounts added to a purchaser's bill because of
				charges made pursuant to the tax imposed by the Act;
and
any amounts added to a purchaser's bill because of charges made
				pursuant to a tax imposed on the purchaser by a county or municipal ordinance
				for the privilege of using a parking space in a parking area or garage.
"Purchaser" means any person who acquires a parking space in a
				parking area or garage for use for valuable consideration.
"Recreational vehicle" means a recreational vehicle as defined
				in Section 1-169 of the Illinois Vehicle Code. "Recreational vehicle" does not
				include aircraft and watercraft.
"Self-propelled vehicle" means a vehicle propelled by its own
				engine or motor. "Self-propelled vehicle" includes, but is not limited to,
				all-terrain vehicles, autocycles, low-speed electric vehicles, low-speed gas
				vehicles, mopeds, motor driven cycles and motorcycles. "Self-propelled vehicle"
				does not include aircraft and watercraft.
"Use" means the exercise by any person of any right or
				power over, or the enjoyment of, a parking space in a parking area or garage
				subject to tax under the Act.
(Section 10-5 of the
				Act)