Naperville, IL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 5.5% of room rate
- Billing period
- each 24-hour rental
- Filing
- quarterly, due 15th of month
- Exempt
- stays of 30+ consecutive days
- Includes
- Airbnb/VRBO short-term bookings
Summary
Naperville levies a 5.5% hotel and motel use tax on every room rented for a 24-hour period, collected by the owner and paid quarterly to the City Finance Director, with permanent residents of 30-plus days exempt.
A tax is hereby levied and imposed upon the use and privilege of renting, leasing, or letting a hotel or motel room within the City at a rate of five and one-half percent (5.50%) of the room rental rate (not including taxes or other nonroom rental charges added to the hotel or motel bill), for each such hotel or motel room rented for every 24-hour period or fraction thereof.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 101).
Full Breakdown
Naperville Municipal Code § 3-10-2 imposes a 5.5% tax on the rental of any hotel or motel room in the city, calculated on the room rate alone (not other charges) for each 24-hour rental period. The renter bears the tax, but the owner must collect it and remit it to the City Finance Director. § 3-10-1 defines 'hotel or motel' broadly enough to include short-term rentals booked through Airbnb, VRBO, Craigslist, or similar sites. § 3-10-4 requires quarterly returns due the 15th of the month following each quarter, and § 3-10-7 exempts permanent residents and resident employees staying 30 or more consecutive days.
Violations & Fines
Failing to collect or remit the tax carries a $25-$500 fine for a first offense and $50-$500 for repeat offenses within 180 days under § 3-10-9; the Mayor may also suspend an owner's City licenses for willful nonpayment under § 3-10-5.
Frequently Asked Questions
What is Naperville's hotel tax rate?
Does the hotel tax apply to Airbnb and VRBO stays?
Sources & Official References
Other rules in Naperville
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