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Illinois · Through at least Public Act 104-790

35 ILCS 145/9: Applicability.

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Where this section sits in the code
  1. CHAPTER 35 REVENUE
  2. Hotel Operators' Occupation Tax Act.

Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provisions of this Act. In addition, persons engaged in the business of renting, leasing, or letting rooms in a hotel whose only rentals are as described in items (1) and (2) of subsection (d-5) of Section 3 of this Act are exempt from the provisions of this Act.

Collected 2026-09-15T04:46:20Z. Source file · JSON

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