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The Parking Excise Tax Act (35 ILCS 525/10-1 et seq.) imposes a tax on the privilege of using 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 in Illinois.
FY Bulletin 2020-07
Parking Excise Tax FAQs
Proposed Rule Section
Parking Excise Tax