IL SB2272

Amends the Parking Excise Tax Act to exempt parking areas and garages owned or operated by cities, villages, counties, townships, or incorporated towns from the parking excise tax.

Maintains existing exemptions for federal government parking, residential parking included in leases or agreements, hospital employee parking, and small operators with 3 or fewer parking spaces statewide.

Exemption for small operators (3 or fewer spaces) becomes inapplicable if the operator controls more than 3 total parking spaces in Illinois, including through facilitators or aggregators.

Takes effect immediately upon becoming law.