Illinois General Assembly - Bill Status for SB1746
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 Bill Status of SB1746  102nd General Assembly


Short Description:  SHORT TERM RENTAL

Senate Sponsors
Sen. Cristina Castro

Last Action
DateChamber Action
  5/7/2021SenateRule 3-9(a) / Re-referred to Assignments

Statutes Amended In Order of Appearance
New Act
35 ILCS 145/2from Ch. 120, par. 481b.32
35 ILCS 145/3from Ch. 120, par. 481b.33
35 ILCS 145/3-2 new
35 ILCS 145/3-3 new
35 ILCS 145/4from Ch. 120, par. 481b.34
35 ILCS 145/5from Ch. 120, par. 481b.35
35 ILCS 145/6from Ch. 120, par. 481b.36
65 ILCS 5/8-3-13from Ch. 24, par. 8-3-13
65 ILCS 5/8-3-14from Ch. 24, par. 8-3-14
65 ILCS 5/8-3-14a
55 ILCS 5/5-1030from Ch. 34, par. 5-1030


Synopsis As Introduced
Creates the Short-Term Rental Operators' Occupation Tax Act. Imposes a tax upon persons engaged in the business of short-term rental at the rate of 5% of 94% of the gross rental receipts from such renting, leasing or letting. Imposes an additional tax at the rate of 1% of 94% of the gross rental receipts from such renting, leasing or letting. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Provides that receipts that are subject to tax under the Hotel Operators' Occupation Tax Act are not subject to tax under the Short-Term Rental Operators' Occupation Tax Act. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Provides that a "re-renter" is a person who obtains from a hotel operator the right or authority to control the access to, or occupancy of, a hotel room located in this State and who resells the right to occupy that room. Effective October 1, 2021.

Actions 
DateChamber Action
  2/26/2021SenateFiled with Secretary by Sen. Cristina Castro
  2/26/2021SenateFirst Reading
  2/26/2021SenateReferred to Assignments
  3/9/2021SenateAssigned to Revenue
  4/16/2021SenateRule 2-10 Committee Deadline Established As April 23, 2021
  4/23/2021SenateRule 2-10 Committee/3rd Reading Deadline Established As April 30, 2021
  4/30/2021SenateRule 2-10 Committee/3rd Reading Deadline Established As May 7, 2021
  5/7/2021SenateRule 3-9(a) / Re-referred to Assignments

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