Ill. Admin. Code tit. 86 § 195.135

Current through Register Vol. 48, No. 45, November 8, 2024

Section 195.135 - Registration of Operators and Booking Intermediaries

a)A person who engages in business as an operator of a parking area or garage in this State, or, beginning January 1, 2024, a booking intermediary that directly charges to a customer a separately stated service fee pursuant to subsection (b-5) of Section 10-10 of the Act, or, beginning January 1, 2024, a booking intermediary that facilitates the processing and fulfillment of a reservation for an operator that is not registered under Section 10-10 of the Act, shall register with the Department. Application for a certificate of registration shall be made to the Department, by electronic means, in the form and manner prescribed by the Department and shall contain any reasonable information the Department may require, such as federal employer identification number, business name, address, contact information, organization type, Illinois Secretary of State identification number, owners/officers, and business activities (see Department of Revenue Form Reg-1). The application shall contain the name of the person responsible for paying the tax to the Department. (See Section 3-7 of the Uniform Penalty and Interest Act [35 ILCS 735].) Upon receipt of the application for a certificate of registration in proper form and manner, the Department shall issue to the applicant a certificate of registration. Operators who demonstrate that they do not have access to the Internet or demonstrate hardship in applying electronically may petition the Department to waive the electronic application requirements. [35 ILCS 525/10-30(a) ]

b) An operator that operates multiple parking areas or garages under one taxpayer identification number is not required to obtain a separate certificate of registration for each parking area or garage.

c)The Department may refuse to issue or reissue a certificate of registration to any applicant for the reasons set forth in Section 2505-380 of the Civil Administrative Code of Illinois (Department of Revenue Law) [20 ILCS 2505]. [35 ILCS 525/10-30(b)]

d) The Department will publish a list of the name and address of registered operators and booking intermediaries on the Department's website at tax.illinois.gov. The Department will update the list monthly. A booking intermediary may rely on the Department's published list of registered operators to determine its obligations under the Act and this Part.

e)Any person aggrieved by any decision of the Department under this Section may, within 20 days after notice of that decision, protest and request a hearing. The Department shall give notice to the person of the time and place fixed for the hearing and shall hold a hearing in conformity with the provisions of the Act. After the hearing, the Department will issue its final administrative decision in the matter to the requestor. In the absence of a protest lodged within 20 days, the Department's decision shall become final without any further determination being made or notice given. [35 ILCS 525/10-30(c) ]

Ill. Admin. Code tit. 86, § 195.135

Added at 44 Ill. Reg. 9222, effective 5/13/2020

Amended at 48 Ill. Reg. 12523, effective 8/5/2024