Illinois SB3068 amends the Hotel Operators' Occupation Tax Act to redefine "hotel marketplace" and "hotel marketplace facilitator," and to establish.
Illinois SB3068 amends the Hotel Operators' Occupation Tax Act by defining "hotel marketplace" as a platform for renting hotel rooms and "hotel marketplace facilitator" as an entity facilitating such rentals. The bill sets tax remittance thresholds for facilitators based on gross rental receipts or transaction volume. Beginning July 1, 2026, facilitators meeting these thresholds are considered hotel operators and must remit taxes. The bill also outlines procedures for tax remittance, returns, and deposits into various state funds.
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