Ill. Admin. Code tit. 86, pt. 195

Parking Excise Tax

AUTHORITY: Implementing the Parking Excise Tax Act [35 ILCS 525]. SOURCE: Adopted at 44 Ill. Reg. 9222, effective May 13, 2020; amended at 47 Ill. Reg. 10614, effective June 27, 2023; amended at 47 Ill. Reg. 14573, effective September 26, 2023; amended at 48 Ill. Reg. 12523, effective August 5, 2024.DEPARTMENT OF REVENUE

195.100Nature of the Tax 195.105Definitions 195.110Tax Imposed 195.115Exemption from Tax 195.120Collection of Tax 195.125Filing of Returns 195.130Books and Records 195.135Registration of Operators and Booking Intermediaries 195.140Revocation of Certificate of Registration 195.145Valet Services 195.150Incorporation by Reference