Hotel Operator's Occcupation Tax - Annual Reports

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.