FY 2024-12, Changes to Parking Excise Tax Booking Intermediaries’ Obligations to Collect and Remit the Tax

Effective January 1, 2024, Public Act 103-0009 amended the Parking Excise Tax Act to clarify when entities operating as booking intermediaries for parking operators must themselves register with the Illinois Department of Revenue (IDOR) to collect and remit the parking excise tax. Booking intermediaries must register with IDOR, collect the tax, file returns, and remit the tax to IDOR if they:

• facilitate the renting of parking spaces for unregistered operators, or
• separately state a service fee that is charged to their customers.

For more information, see FY 2024-12, Changes to Parking Excise Tax Booking Intermediaries’ Obligations to Collect and Remit the Tax.