Act
Hotel Operators' Occupation Tax Act
- 35 ILCS 145/1— This Act may be cited as the Hotel Operators' Occupation Tax Act
- 35 ILCS 145/2— Definitions
- 35 ILCS 145/3— Rate; exemptions
- 35 ILCS 145/3-2— No resale exemption; tax incurred by re-renters of hotel rooms
- 35 ILCS 145/3-3— Re-renter of hotel rooms; credit for tax reimbursement
- 35 ILCS 145/3-5— Sunset of exemptions, credits, and deductions
- 35 ILCS 145/4— Books and records
- 35 ILCS 145/5— Certificate of registration; retailers' occupation tax registration provisions apply
- 35 ILCS 145/6— Returns; allocation of proceeds
- 35 ILCS 145/7
- 35 ILCS 145/8
- 35 ILCS 145/9— Applicability
- 35 ILCS 145/10