Illinois imposes a 6% state Hotel Operators' Occupation Tax on short-term rentals of fewer than 30 consecutive days, including platforms like Airbnb and Vrbo, applied uniformly statewide.
Under 35 ILCS 145, Illinois levies a 6% Hotel Operators' Occupation Tax on gross rental receipts for accommodations rented for fewer than 30 consecutive days. Public Act 101-31 expanded the definition to include re-renters of hotel rooms and short-term rental intermediaries such as Airbnb and Vrbo. Hosts or platforms must register with the Illinois Department of Revenue, file Form RHM-1 monthly, and remit collected taxes. This state tax applies in addition to any local hotel or municipal accommodation taxes imposed by home-rule units. The tax is universally applicable across Illinois regardless of municipal short-term rental ordinances.
Failure to register, collect, or remit the tax may result in penalties, interest, and revocation of authority to operate.
DuPage County, IL
DuPage County Animal Services enforces animal-related ordinances under Chapter 5 of the County Code of Ordinances in unincorporated areas. State authority fo...
DuPage County, IL
DuPage County prohibits loud and raucous noise — particularly amplified sound — in unincorporated areas under Chapter 26, Article IV, Section 26-10-15 of the...
DuPage County, IL
Abandoning a vehicle on a highway or in public view in DuPage County is prohibited under 625 ILCS 5/4-201. The DuPage County Sheriff has primary jurisdiction...
DuPage County, IL
In unincorporated DuPage County, the Zoning Ordinance bars outdoor storage of commercial vehicles, construction vehicles, and equipment in residential (R-1 t...
DuPage County, IL
Any new, modified, or relocated driveway connecting to a DuPage County highway requires a Highway Permit from the DuPage County Division of Transportation un...
DuPage County, IL
DuPage County Zoning Ordinance §37-407 regulates fence construction on single-family lots in unincorporated areas by yard location. Front-yard fences must be...
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