35 ILCS 145/3-2 - No Resale Exemption; Tax Incurred by Re-renters of Hotel Rooms

No resale exemption; tax incurred by re-renters of hotel rooms A hotel operator who rents, leases, or lets rooms subject to tax under this Act to a re-renter of hotel rooms incurs the tax under this Act on the gross rental receipts it receives from that re-renter of hotel rooms and cannot claim any resale exemption. In such situations, the re-renter of hotel rooms incurs tax under this Act on its gross rental receipts as provided in Section 3 of this Act.