Illinois Compiled Statutes 35 Revenue: Article -

• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 1
  This Act may be cited as the Hotel Operators' Occupation Tax Act. The tax herein imposed shall be in addition to all other occupation...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 2
  As used in this Act, unless the context otherwise requires: (1) "Hotel" means any building or buildings in which the public may, for a...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 3
  Rate; Exemption. (a) A tax is imposed upon persons engaged in the business of renting, leasing or letting rooms in a hotel at the...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 3-5
  Sunset of exemptions, credits, and deductions. The application of every exemption, credit, and deduction against tax imposed by this Act that becomes law after...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 4
  Every operator shall keep separate books or records of his business as an operator so as to show the rents and occupancies taxable under...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 5
  It shall be unlawful for any person to engage in the business of renting, leasing or letting rooms in a hotel in this State...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 6
  Except as provided hereinafter in this Section, on or before the last day of each calendar month, every person engaged in the business of renting,...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 7
  All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9,...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 8
  When the amount due is under $300, any person engaged in the business of renting, leasing or letting hotel rooms in this State who fails...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 9
  Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provisions of...
• Illinois Hotel Operators' Occupation Tax Act. - 35 ILCS 145, Section 10
  The Illinois Administrative Procedure Act is hereby expressly adopted and shall apply to all administrative rules and procedures of the Department of Revenue under this...

Last modified: February 18, 2015