The tax herein required to be collected by any operator, booking intermediary, or valet business and any such tax collected by that person, shall constitute a debt owed by that person to this State.
35 ILCS 525/10-45
Tax collected as debt owed to State
Known as the Parking Excise Tax Act
The act spans §§ 35-525-10-1 to 35-525-10-55 (12 sections).
P.A. 103-9, eff. 7-1-23.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.