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Tax Library
IL
Illinois Compiled Statutes
Chapter 35
35 Ilcs 145

Hotel Operators' Occupation Tax Act.

35 Ilcs 145 - Hotel Operators' Occupation Tax Act.35 Ilcs 145 - Hotel Operators' Occupation Tax Act.

35 Ilcs 143 - Tobacco Products Tax Act of 1995.35 Ilcs 150 - Use and Occupation Tax Refund Act.

Sec. 1 - This Act May Be Cited as Thehotel Operators' Occupation Tax Act Sec. 2 - Definitions Sec. 3 - Rate; Exemptions Sec. 3-2 - No Resale Exemption; Tax Incurred by Re-renters of Hotel Rooms Sec. 3-3 - Re-renter of Hotel Rooms; Credit for Tax Reimbursement Sec. 3-5 - Sunset of Exemptions, Credits, and Deductions Sec. 4 - Books and Records Sec. 5 - Certificate of Registration; Retailers' Occupation Tax Registration Provisions Apply Sec. 6 - Returns; Allocation of Proceeds Sec. 7 Sec. 8 Sec. 9 - Applicability Sec. 10

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