St. Clair County, IL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State hotel tax
- 6% of gross receipts
- County max rate
- Up to 5% (55 ILCS 5/5-1030)
- County tax applies
- Hotels outside taxing cities
- Permanent residents
- Excluded (30+ days)
- City hotel taxes
- Levied within city limits
Summary
Illinois charges a 6% state Hotel Operators' Occupation Tax on rentals under 30 days. Counties may add up to 5% under 55 ILCS 5/5-1030, but only on hotels outside a municipality that levies its own hotel tax. Occupancy inspection fees also apply.
The county board of a county may impose a tax upon all persons engaged in the business of renting, leasing or letting rooms in a hotel ... not to exceed 5% of the gross rental receipts ... which is not located within a city, village, or incorporated town that imposes a tax under Section 8-3-14.
Full Breakdown
Short-term rentals of under 30 days are 'hotel' rentals in Illinois and owe the state Hotel Operators' Occupation Tax of 6% of gross rental receipts. Illinois counties are authorized by 55 ILCS 5/5-1030 to impose a hotel tax of up to 5% of gross rental receipts, but only on hotels not located within a city, village or incorporated town that imposes its own hotel tax under Municipal Code Section 8-3-14. Rentals to permanent residents (30+ days) are excluded. Municipalities in St. Clair County commonly levy their own hotel/motel taxes on lodging within their limits.
Violations & Fines
Operators who fail to collect and remit the state hotel tax face Illinois Department of Revenue assessments, interest and penalties; county hotel taxes are enforced per the enacting ordinance.
Frequently Asked Questions
What tax do I owe on a short stay?
Can the county tax a hotel inside a city?
Sources & Official References
Other rules in St. Clair County
How St. Clair County compares: Cities with the Highest Short-Term Rental Taxes·Compare St. Clair County to another location·View the Illinois short-term rentals overview
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