Illinois General Assembly - Illinois Compiled Statutes

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35 ILCS 145/3-3

(35 ILCS 145/3-3)
Sec. 3-3. Re-renter of hotel rooms; credit for tax reimbursement.

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.

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