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

Article VI of chapter 46 defines hotel broadly in § 46-144 to include inns, motels, tourist homes or courts, lodginghouses, roominghouses and apartment houses, and defines a permanent resident as anyone who has occupied or has the right to occupy a room for at least 30 days. Section 46-145 imposes the tax at 11 percent of gross rental receipts on the privilege of renting, leasing or letting rooms in a hotel in the village, with the tax borne by the user, lessee or tenant and added on top of any other taxes; rentals to permanent residents are excluded from the taxable gross.

Section 46-146 makes the hotel's owner, operator and licensee jointly and severally responsible for collecting the tax from each guest at the time rent is collected. Section 46-147 designates the finance director as the administrative and enforcement officer, requires a sworn monthly tax return from every hotel owner, operator or licensee by the 15th of the month for the prior month's receipts, with payment accompanying the return, and lets the finance director or a deputy inspect hotel premises and records for enforcement; interfering with that inspection is itself unlawful.