Hotels & Lodging in Naperville, IL (2026)
1 verified hotels & lodging rules for Naperville, Illinois, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Naperville levies a 5.5% hotel and motel use tax on every room rented for a 24-hour period, collected by the owner and paid quarterly to the City Finance Director, with permanent residents of 30-plus days exempt.
Naperville Hotel Motel Use Tax Rate
Some RestrictionsNaperville Municipal Code § 3-10-2
A tax is hereby levied and imposed upon the use and privilege of renting, leasing, or letting a hotel or motel room within the City at a rate of five and one-half percent (5.50%) of the room rental rate (not including taxes or other nonroom rental charges added to the hotel or motel bill), for each such hotel or motel room rented for every 24-hour period or fraction thereof.
Looking for DuPage County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Naperville city rules.
Hotels & Lodging in DuPage County →