35 ILCS 145/3-2

Current through Public Act 103-1052
Section 35 ILCS 145/3-2 - 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.

35 ILCS 145/3-2

Added by P.A. 103-0592,§ 65-5, eff. 7/1/2024.