Illinois Statutes

§ 3-3 — Re-renter of hotel rooms; credit for tax reimbursement

Illinois § 3-3
JurisdictionIllinois
TopicGOVERNMENT
Ch. 35REVENUE
Act 35 ILCS 145/Hotel Operators' Occupation Tax Act.

This text of Illinois § 3-3 (Re-renter of hotel rooms; credit for tax reimbursement) is published on Counsel Stack Legal Research, covering Illinois primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
35 Ill. Comp. Stat. 3-3 (2026).

Text

A re-renter of hotel rooms may take a credit against the tax it incurs on the rental of a hotel room under this Act for the amount it paid under subsection (e) of Section 3 of this Act to a hotel operator as reimbursement for the tax incurred under this Act for the rental of that room for the purposes of re-rental.

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Legislative History

(Source: P.A. 103-592, eff. 7-1-24.)

Nearby Sections

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Bluebook (online)
Illinois § 3-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/il/35/3-3.