{"data":{"id":"us-il/35-ilcs-145-9","jurisdiction":"us-il","citation":"35 ILCS 145/9","heading":"Applicability.","body":"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.","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":"8ae9d7fcae43f4bd117f6c9ecfa7cdcfea19dbd4849c146cb0afa8c3271b62d5","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-145-8","next":"us-il/35-ilcs-145-10"},"notice":"GroundRules: Original legal text. Not legal advice."}