Hotels & Lodging in Winnebago County, IL (2026)
1 county-level rule, plus city-specific rules for 1 city in Winnebago County, Illinois.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Winnebago County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Transient Occupancy Tax
Winnebago County levies a 5% hotel tax on room rentals in unincorporated hotels, motels, tourist homes, and rooming houses under Sec. 78-84, on top of the state Hotel Operators' Occupation Tax, with stays of 30 or more consecutive days exempt as permanent residency.
Winnebago County Hotel Occupancy Tax Rate
Some RestrictionsWinnebago County Code §§ 78-83, 78-84
There is hereby levied and imposed a tax upon all persons engaged in the business of renting, leasing or letting rooms in a hotel which is located within the County of Winnebago, Illinois, but not within a city, village or incorporated town that imposes a tax under Section 8-3-14 of the Illinois Municipal Code, 65 ILCS 5/8-3-14, who are hereinafter referred to as "persons subject to this tax," ...
Hotels & Lodging by City in Winnebago County
1 cities in Winnebago County have their own hotels & lodging rules. Each link goes to that city's dedicated page with code citations.
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