Date	Chamber	Action
3/15/2024	Senate	Rule 3-9(a) / Re-referred to Assignments

Statutes Amended In Order of Appearance

New Act

35 ILCS 145/2

from Ch. 120, par. 481b.32

35 ILCS 145/3

from Ch. 120, par. 481b.33

35 ILCS 145/3-2 new

35 ILCS 145/3-3 new

35 ILCS 145/4

from Ch. 120, par. 481b.34

35 ILCS 145/5

from Ch. 120, par. 481b.35

35 ILCS 145/6

from Ch. 120, par. 481b.36

55 ILCS 5/5-1030

from Ch. 34, par. 5-1030

65 ILCS 5/8-3-13

from Ch. 24, par. 8-3-13

65 ILCS 5/8-3-14

from Ch. 24, par. 8-3-14

65 ILCS 5/8-3-14a

Synopsis As Introduced
Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective January 1, 2024.

Actions 

Date	Chamber	Action
4/19/2023	Senate	Filed with Secretary by Sen. Cristina Castro
4/19/2023	Senate	First Reading
4/19/2023	Senate	Referred to Assignments
1/24/2024	Senate	Assigned to Revenue
3/15/2024	Senate	Rule 3-9(a) / Re-referred to Assignments

Back To Top