Illinois Statutes
§ 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.
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Legislative History
(Source: P.A. 103-592, eff. 7-1-24.)
Nearby Sections
15
§ 3
Tax imposed§ 3-1
Short title§ 3-10
Definitions§ 3-10.5
§ 3-10.5§ 3-12
Appeal options§ 3-15
§ 3-15§ 3-1A
§ 3-1A§ 3-2
§ 3-2§ 3-20
§ 3-20§ 3-25
Powers§ 3-35
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