35 ILCS 145/3-3: Re-renter of hotel rooms; credit for tax reimbursement.

For transactions prior to July 1, 2026, a re-renter of hotel rooms may take a credit against the tax it incurs on the rental of a hotel room under this Act for the amount it paid under subsection (e) of Section 3 of this Act to a hotel operator as reimbursement for the tax incurred under this Act for the rental of that room for the purposes of re-rental.