Illinois SB 2430: HOTEL TX-VACATION RENTALS

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
SB2430

Introduced 2/7/2025, by Sen. Cristina Castro 

SYNOPSIS AS INTRODUCED:

35 ILCS 145/2 from Ch. 120, par. 481b.32

35 ILCS 145/3 from Ch. 120, par. 481b.33

 Amends the Hotel Operators' Occupation Tax Act. Provides that, beginning on January 2026, the tax under the Act is also imposed on short-term rentals. Provides that the tax shall be paid by the short-term rental unit provider, unless the short-term rental is secured through a short-term rental marketplace that meets certain thresholds. Effective immediately.

LRB104 03189 HLH 13210 b

A BILL FOR

SB2430LRB104 03189 HLH 13210 b

1 AN ACT concerning revenue.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Hotel Operators' Occupation Tax Act is 

5amended by changing Sections 2 and 3 as follows:

6 (35 ILCS 145/2) (from Ch. 120, par. 481b.32)

7 Sec. 2. Definitions. As used in this Act, unless the 

8context otherwise requires: 

9 (1) "Hotel" means any building or buildings in which the 

10public may, for a consideration, obtain living quarters, 

11sleeping or housekeeping accommodations. The term includes, 

12but is not limited to, inns, motels, tourist homes or courts, 

13lodging houses, rooming houses and apartment houses, retreat 

14centers, conference centers, and hunting lodges. For the 

15purposes of re-renters of hotel rooms only, "hotel" does not 

16include a short-term rental. 

17 (2) "Operator" means any person engaged in the business of 

18renting, leasing, or letting rooms in a hotel. 

19 (3) "Occupancy" means the use or possession, or the right 

20to the use or possession, of any room or rooms in a hotel for 

21any purpose, o