Hotels & Lodging in McLean County, IL (2026)
1 rule for unincorporated McLean County, Illinois.
Verified from official government sources
Note: These county rules apply to unincorporated areas of McLean County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
McLean County taxes hotel operators outside city limits at 1% of gross rental receipts under its Hotel Operators' Occupation Tax Ordinance, covering motels, tourist homes, lodging and rooming houses but exempting guests who stay 30 days or more.
McLean County Hotel Operators' Occupation Tax
Some RestrictionsMcLean County Code § 320-3A
A tax is hereby imposed upon persons engaged in the business of renting, leasing or letting rooms in a hotel at the rate of 1% of the gross rental receipts from such renting, leasing or letting, excluding, however, from gross rental receipts the proceeds of such renting, leasing or letting to permanent residents of that hotel.
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