A. Zoning Regulations Applicable: For purposes of the zoning regulations of the City, Short-Term Rental Units may be allowable in residential districts as prescribed in and in compliance with all requirements set forth in Title 11 of this Code.
B. State Tax Requirements: For purposes of the Illinois Department of Revenue, a Short-Term Rental Unit shall be considered a hotel and shall be subject to all requirements of the Illinois Department of Revenue including payment of all applicable Hotel Taxes.
C. City Hotel Use Tax: For purposes of the City’s Hotel Use Tax, it shall be the duty of every Lessor at the time a transient guest pays for the privilege of occupying all or part of a Short-Term Rental Unit to remit the Hotel Use Tax in accordance with Title 4, Chapter 3, Section 7 of this Code. (Ord. 7878, 4-12-2023)