General info, not legal advice. Details

Illinois Rental / transient occupancy tax

Last reviewed 2026-10-22

Rental / transient occupancy tax in Illinois

Illinois taxes hotel operators at 5% of 94% of gross rental receipts, plus an added state tax. Local hotel taxes may also apply.

Verified Source: 35 ILCS 145/3 (Hotel Operators' Occupation Tax Act) · last checked 2026-10-22

Same topic in neighboring states

All Illinois landlord-tenant law · Illinois landlord FAQ · Security deposit limit · Deposit return deadline · Notice to enter · Required lease disclosures · Required disclosures (mold, lead, radon, bedbug, asbestos, flood zone)

Get alerts when Illinois's landlord laws change

A short email when a rule on this site changes. Free, unsubscribe anytime.