(35 ILCS 145/7)
(from Ch. 120, par. 481b.37)
All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11 and 12 of the Retailers'
Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act
shall apply to persons in the business of renting, leasing or letting hotel
rooms in this State to the same extent as if such provisions were
(Source: P.A. 87-205; 87-895