{"data":{"id":"us-il/35-ilcs-145-3-3","jurisdiction":"us-il","citation":"35 ILCS 145/3-3","heading":"Re-renter of hotel rooms; credit for tax reimbursement.","body":"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.","path":["CHAPTER 35 REVENUE","Hotel Operators' Occupation Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=589\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"ad2880c0d7f7bd17a2b938d7af1e6b2163b34c5a453d9130728adb7a106e2c64","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-145-3-2","next":"us-il/35-ilcs-145-3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}