35 ILCS 145/5

(35 ILCS 145/5) (from Ch. 120, par. 481b.35)

Sec. 5. Certificate of registration; retailers' occupation tax registration provisions apply. It shall be unlawful for any person to engage in business as a hotel operator in this State without a certificate of registration from the Department.

All of the provisions of Sections 2a and 2b of the Retailers' Occupation Tax Act, in effect on the effective date of this Act, as subsequently amended, shall apply to persons in business as hotel operators in this State, to the same extent as if such provisions were included herein.

(Source: P.A. 103-592, eff. 7-1-24.)