35 ILCS 145/9: Applicability.
Where this section sits in the code
- CHAPTER 35 REVENUE
- 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