Hotel Operators Occupation Tax

Description: The Illinois Tourism Facts website provided by the University of Illinois provides an annual report on the Illinois Hotel Operator‘s Occcupation Tax. The site states that Hotel/motel tax data are provided once a year by the Illinois Department of Revenue. The tax is imposed on the occupation of renting, leasing, or letting rooms to persons for living quarters for periods of less than 30 days. The rate is 6 percent of 94 percent of the gross receipts from renting, leasing, or letting rooms for periods of less than 30 days.

Source: UIUC Illinois Tourism Facts
Date Last Revisited: 2/8/07