McLean County, IL Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Governing law
- McLean County Code § 320-1 to § 320-6
- Tax rate
- 1% of gross rental receipts
- Collector
- McLean County Treasurer
- Exemption
- Stays of 30+ consecutive days
- Scope
- Hotels outside taxing cities/villages
- Filing
- Monthly return, quarterly if under $50/mo
Summary
McLean County taxes hotel operators outside city limits at 1% of gross rental receipts under its Hotel Operators' Occupation Tax Ordinance, covering motels, tourist homes, lodging and rooming houses but exempting guests who stay 30 days or more.
A tax is hereby imposed upon persons engaged in the business of renting, leasing or letting rooms in a hotel at the rate of 1% of the gross rental receipts from such renting, leasing or letting, excluding, however, from gross rental receipts the proceeds of such renting, leasing or letting to permanent residents of that hotel.
Full Breakdown
§ 320-3 sets the rate at 1% of gross rental receipts from renting, leasing or letting rooms, but excludes receipts from a PERMANENT RESIDENT, defined as anyone who occupies or has the right to occupy a room for at least 30 consecutive days. Operators may pass the tax through to guests as a separate line-item charge. Every operator must keep separate books showing taxable rents under § 320-4, and file a monthly return with the McLean County Treasurer under § 320-5 listing gross receipts, exclusions and tax due; operators averaging $50 or less in monthly liability can file quarterly, and those averaging $10 or less can file annually under § 320-6.
Violations & Fines
An operator who fails to keep separate taxable-rent records under § 320-4 has their tax liability computed from the entire proceeds of the hotel business rather than just the taxable portion. Monthly returns filed with the Treasurer under § 320-5 must state the amount of tax due and any penalty due, meaning late or inaccurate filings carry a penalty assessed alongside the return itself.
Frequently Asked Questions
What is McLean County's hotel occupancy tax rate?
Does McLean County's hotel tax apply to long-term guests?
Do short-term lodging houses count as hotels under McLean County's tax?
Sources & Official References
Other rules in McLean County
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