Date	Chamber	Action
1/10/2023	Senate	Session Sine Die

Statutes Amended In Order of Appearance

New Act

35 ILCS 145/2

from Ch. 120, par. 481b.32

35 ILCS 145/3

from Ch. 120, par. 481b.33

35 ILCS 145/3-2 new

35 ILCS 145/3-3 new

35 ILCS 145/4

from Ch. 120, par. 481b.34

35 ILCS 145/5

from Ch. 120, par. 481b.35

35 ILCS 145/6

from Ch. 120, par. 481b.36

65 ILCS 5/8-3-13

from Ch. 24, par. 8-3-13

65 ILCS 5/8-3-14

from Ch. 24, par. 8-3-14

65 ILCS 5/8-3-14a

55 ILCS 5/5-1030

from Ch. 34, par. 5-1030

Synopsis As Introduced
Creates the Short-Term Rental Operators' Occupation Tax Act. Imposes a tax upon persons engaged in the business of short-term rental at the rate of 5% of 94% of the gross rental receipts from such renting, leasing or letting. Imposes an additional tax at the rate of 1% of 94% of the gross rental receipts from such renting, leasing or letting. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Provides that receipts that are subject to tax under the Hotel Operators' Occupation Tax Act are not subject to tax under the Short-Term Rental Operators' Occupation Tax Act. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Provides that a "re-renter" is a person who obtains from a hotel operator the right or authority to control the access to, or occupancy of, a hotel room located in this State and who resells the right to occupy that room. Effective October 1, 2021.

Actions 

Date	Chamber	Action
2/26/2021	Senate	Filed with Secretary by Sen. Cristina Castro
2/26/2021	Senate	First Reading
2/26/2021	Senate	Referred to Assignments
3/9/2021	Senate	Assigned to Revenue
4/16/2021	Senate	Rule 2-10 Committee Deadline Established As April 23, 2021
4/23/2021	Senate	Rule 2-10 Committee/3rd Reading Deadline Established As April 30, 2021
4/30/2021	Senate	Rule 2-10 Committee/3rd Reading Deadline Established As May 7, 2021
5/7/2021	Senate	Rule 3-9(a) / Re-referred to Assignments
1/10/2023	Senate	Session Sine Die

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