SB3068 - 104th General Assembly

HOTEL TX-MARKETPLACE
Last Action
2/10/2026 - Senate: Assigned to Revenue
Senate Sponsors
Sen. Cristina Castro
Statutes Amended In Order of Appearance
35 ILCS 145/2from Ch. 120, par. 481b.32
35 ILCS 145/3from Ch. 120, par. 481b.33
35 ILCS 145/6from Ch. 120, par. 481b.36
Synopsis As Introduced
Amends the Hotel Operators' Occupation Tax Act. Defines "hotel marketplace" and "hotel marketplace facilitator". Provides that hotel marketplace facilitators that meet specified tax remittance thresholds are considered to be hotel operators for the purposes of the taxes under the Act. Provides that a marketplace facilitator that is considered a hotel operator is required to remit the applicable taxes under the Act and any local hotel operators' occupation taxes administered by the Department of Revenue on all rentals, leases, or lettings of Illinois hotel rooms made by the hotel marketplace facilitator or facilitated for marketplace hotel operators to guests. Effective July 1, 2026.
Actions
Date Chamber Action
1/29/2026 Senate Filed with Secretary by Sen. Cristina Castro
1/29/2026 Senate First Reading
1/29/2026 Senate Referred to Assignments
2/10/2026 Senate Assigned to Revenue
3/13/2026 Senate Rule 2-10 Committee Deadline Established As April 24, 2026