Illinois – Home Rule Municipalities and Counties May Impose Tax on Parking Facilities

SALT Report 2251 – The Illinois General Assembly enacted two bills that will allow home rule counties and home rule municipalities with a population of more than 2,000,000 to impose sales and use tax on the use, for consideration, of parking lots, garages or other parking facilities.

These Bills were effective March 8, 2013.

For Further Information

Illinois General Assembly – Public Act 97-1169

Illinois General Assembly – Public Act – 97-1168