Aurora, IL Hotels & Lodging: Transient Occupancy Tax (2026)

A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting a hotel room within the city at a rate of six (6) percent of the room rental rate (not including taxes or other nonroom rental charges added to the hotel bill) for each such hotel room rented for every twenty-four-hour period or any fraction thereof. In the event that no cash charge is levied for the occupancy of the room, a flat tax of $10 per night shall be imposed on the rentor or the person who is granted the privilege of occupying the hotel room. Incidence of tax. The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel room, such person hereinafter referred to as rentor. Payment of tax. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel to secure the tax from the rentor of the hotel room and to pay the tax over to the treasurer under the procedures prescribed by the treasurer, or as otherwise provided in this article. Collection. Every person required to collect the tax levied by this article shall secure the tax from the rentor at the time he collects the rental payment for the hotel room. The amount due under the tax provided in this article shall be stated separately upon the invoice, receipt or other statement or memorandum given to the rentor at the time of payment. (Ord. No. O87-5754, § 1, 12-29-87)