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

01 on the privilege of leasing or renting a hotel or motel room in the village, computed on gross rental receipts for each 24-hour rental period, excluding taxes and non-room charges. The rate has stepped up over time: 3% from April 29, 1994 through April 30, 2000, 4% through December 31, 2010, 6% through December 31, 2018, and 7% beginning January 1, 2019, where it remains under Ordinance 2018-O-047. 02 lets a taxpayer claim an exemption only for gross receipts tied to binding, guaranteed room contracts entered into on or before September 1, 1986, and that exemption must be claimed on the monthly return in the month the exempt receipts are received or it is automatically waived.

03 is anyone with the right to occupy a room for at least 28 consecutive days, and their rent is excluded from the taxable base. 04, reporting gross receipts and tax due, and pay the tax at that time. 06; failing to keep separate records makes the operator liable for tax on the entire hotel's proceeds. 08 solely to promote tourism, conventions, and nonresident overnight visitation, and may not be used to advertise new hotel competition.