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A hotel room gross rental receipts tax is hereby imposed, effective September 1, 2002, under ILCS Ch. 65, Act 5, § 8-3-14. Hotel rooms, tax on gross rental receipts to impose a tax upon all persons engaged in the business of renting, leasing or letting rooms in a hotel, as defined in “The Hotel Operators’ Occupation Tax Act,” at a rate of 5% of the gross rental receipts from such renting, leasing or letting, excluding, however, from gross rental receipts, the proceeds from renting, leasing or letting to permanent residents of that hotel, said tax to be administered and collected in accordance with this chapter.
(Ord. 771, passed 8-5-02)