Illinois Compiled Statutes
ILCS Listing
Public
Acts Search
Guide
Disclaimer
Information maintained by the Legislative
Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process.
Recent laws may not yet be included in the ILCS database, but they are found on this site as Public
Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the
Guide.
Because the statute database is maintained primarily for legislative drafting purposes,
statutory changes are sometimes included in the statute database before they take effect.
If the source note at the end of a Section of the statutes includes a Public Act that has
not yet taken effect, the version of the law that is currently in effect may have already
been removed from the database and you should refer to that Public Act to see the changes
made to the current law.
35 ILCS 145/3
(35 ILCS 145/3) (from Ch. 120, par. 481b.33)
Sec. 3. Rate; exemptions.
(a) A tax is imposed upon persons engaged in the business of renting,
leasing or letting rooms in a hotel at the rate of 5% of 94% of the gross
rental receipts from such renting, leasing or letting, excluding, however,
from gross rental receipts, the proceeds of such renting, leasing or
letting to permanent residents of that hotel and proceeds from the tax
imposed under subsection (c) of Section 13 of the Metropolitan Pier and
Exposition Authority Act.
(b) There shall be imposed an
additional tax upon persons engaged in the business of renting, leasing or
letting rooms in a hotel at the rate of 1% of 94% of the gross rental
receipts from such renting, leasing or letting, excluding, however, from
gross rental receipts, the proceeds of such renting, leasing or letting to
permanent residents of that hotel and proceeds from the tax imposed under
subsection (c) of Section 13 of the Metropolitan Pier and Exposition
Authority Act.
(c) No funds received pursuant to this Act shall be used to
advertise for or otherwise promote new competition in the hotel business.
(d) However, such tax is not imposed upon the privilege of
engaging in any business in Interstate Commerce or otherwise,
which business may not, under the Constitution and Statutes of
the United States, be made the subject of taxation by this State.
In addition, the tax is not imposed upon gross rental receipts for which
the hotel operator is prohibited from obtaining reimbursement for the tax
from the customer by reason of a federal treaty.
(d-5) On and after July 1, 2017, the tax imposed by this Act shall not apply to gross rental receipts received by an entity that is organized and operated exclusively for religious purposes and possesses an active Exemption Identification Number issued by the Department pursuant to the Retailers' Occupation Tax Act when acting as a hotel operator renting, leasing, or letting rooms: (1) in furtherance of the purposes for which it is | | (2) to entities that (i) are organized and operated
| | exclusively for religious purposes, (ii) possess an active Exemption Identification Number issued by the Department pursuant to the Retailers' Occupation Tax Act, and (iii) rent the rooms in furtherance of the purposes for which they are organized.
|
| No gross rental receipts are exempt under paragraph (2) of this subsection (d-5) unless the hotel operator obtains the active Exemption Identification Number from the exclusively religious entity to whom it is renting and maintains that number in its books and records. Gross rental receipts from all rentals other than those described in items (1) or (2) of this subsection (d-5) are subject to the tax imposed by this Act unless otherwise exempt under this Act.
This subsection (d-5) is exempt from the sunset provisions of Section 3-5 of this Act.
(d-10) On and after July 1, 2023, the tax imposed by this Act shall not apply to gross rental receipts received from the renting,
leasing, or letting of rooms to an entity that is organized and operated exclusively by an organization chartered by the United States Congress for the purpose of providing disaster relief and that possesses an active Exemption Identification Number issued by the Department pursuant to the Retailers' Occupation Tax Act if the renting, leasing, or letting of the rooms is in furtherance of the purposes for which the exempt organization is organized. This subsection (d-10) is exempt from the sunset provisions of Section 3-5 of this Act.
(e) Persons subject to the tax imposed by this Act may
reimburse themselves for their tax liability under this Act by
separately stating such tax as an additional charge, which
charge may be stated in combination, in a single amount, with
any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
Illinois Municipal Code, and Section 25.05-10 of "An Act to revise
the law in relation to counties".
(f) If any hotel operator collects an amount (however
designated) which purports to reimburse such operator for hotel
operators' occupation tax liability measured by receipts which
are not subject to hotel operators' occupation tax, or if any
hotel operator, in collecting an amount (however designated)
which purports to reimburse such operator for hotel operators'
occupation tax liability measured by receipts which are subject
to tax under this Act, collects more from the customer than the
operators' hotel operators' occupation tax liability in the
transaction is, the customer shall have a legal right to claim
a refund of such amount from such operator. However, if such
amount is not refunded to the customer for any reason, the hotel
operator is liable to pay such amount to the Department.
(Source: P.A. 103-9, eff. 6-7-23.)
|
|
