(35 ILCS 145/5)
(from Ch. 120, par. 481b.35)
It shall be unlawful for any person to engage in the business of
renting, leasing or letting rooms in a hotel in this State without a
certificate of registration from the Department.
All of the provisions of Sections 2a and 2b of the Retailers' Occupation
Tax Act, in effect on the effective date of this Act, as subsequently
amended, shall apply to persons in the business of renting, leasing or
letting rooms in a hotel in this State, to the same extent as if such
provisions were included herein.
(Source: Laws 1961, p. 1728.)