Bill > SB3068

This bill amends the Hotel Operators' Occupation Tax Act to address how taxes are collected from online travel platforms and similar services. It defines "hotel marketplace" as any online or physical location where hotels are offered for rent, and a "hotel marketplace facilitator" as a company that lists or advertises hotel rooms and collects payments from guests for these rooms, acting as an intermediary between the guest and the hotel operator. Starting July 1, 2026, if a hotel marketplace facilitator facilitates a certain amount of hotel room rentals in Illinois (over $100,000 in gross rental receipts in the previous 12 months), it will be treated as a hotel operator for tax purposes. This means these facilitators will be responsible for collecting and remitting the state hotel occupation tax and any local hotel occupation taxes administered by the Department of Revenue on all hotel room rentals they facilitate, ensuring that taxes are collected even when the actual hotel operator is not directly involved in the transaction with the guest.

Budget and Finance

https://www.ilga.gov/Legislation/BillStatus?DocNum=3068&GAID=18&DocTypeID=SB&SessionID=114&GA=104