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Expert Analysis

Illinois Tax Talk: Parking Lot And Garage Operations Tax

By David Machemer (December 12, 2018, 1:21 PM EST) -- This article focuses on one of the Cook County taxes that has recently been targeted by the Illinois Department of Revenue, the parking lot and garage operations tax. In the past three to five years, we have seen a significant uptick in the department's audit activity and challenges to taxpayer positions. The department's audit efforts have primarily focused on the enforcement of its amusement, tobacco, and gasoline and diesel taxes. However, more recently, the department has turned its attention to its parking lot tax....

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