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

Village Code Chapter 23A, Article 4 defines a transient occupancy rental unit as a dwelling or habitable unit rented for 30 days or less, and a hotel/motel as any building held out to the public for lodging, including bed and breakfasts, exempting stays over 30 consecutive days. 5% surcharge on transient occupancy rentals only, dedicated to the Village's Housing Trust Fund under Chapter 12, Article 7. 5%, while a traditional hotel or motel room stays at 4%. Section 23A-4-3 makes the owner, operator, or booking facilitator jointly and severally responsible for collecting the tax from the renter and remitting it to the Village Finance Director, and they may retain 2% of the tax collected as compensation for handling the collection.

Section 23A-4-5 requires a monthly return filed within 15 days after each calendar month, with a 2% penalty for every 30-day period, or portion of one, that a payment runs late. The Finance Director may enter the premises to inspect books and records under Section 23A-4-4, and interfering with that inspection is itself unlawful. Section 23A-4-7 routes the proceeds to the Housing Trust Fund and to Visit Oak Park for tourism promotion, with the remainder going to the Village's general fund. Section 23A-4-8 sets the penalty for violating the article at a fine of $100 to $500, with each day of noncompliance a separate offense.