Hotels & Lodging in Lake County, IL (2026)
1 county-level rule, plus city-specific rules for 1 city in Lake County, Illinois.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Lake County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Hotels outside Lake County's cities and villages pay a 5% tax on gross rental receipts, filed monthly with the County Treasurer under the county's Hotel Operator's Tax ordinance.
Lake County Hotel Operator's Tax
Some RestrictionsLake County Code § 34.35
A tax is hereby imposed upon all persons engaged in the business of renting, leasing, or letting rooms in a hotel which is not located within a city, village, or incorporated town in the county at the rate of 5% of the gross rental receipts from the renting, leasing, or letting, excluding, however, from gross rental receipts, the proceeds of renting, leasing, or letting to permanent residents o...
Hotels & Lodging by City in Lake County
1 cities in Lake County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
All Lake County ordinances
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Lake County Ordinance Hub →