Peoria County, IL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State tax
- 6% (35 ILCS 145/3)
- City tax
- 8% per unit, 24-hour
- City filing
- Quarterly, Host Compliance portal
- Platforms
- No city collection agreement
Summary
Short-term stays owe Illinois's 6% Hotel Operators' Occupation Tax plus the City of Peoria's 8% short-term rental tax on each unit per 24-hour period. Peoria hosts self-remit the city tax through the Host Compliance portal, not Airbnb.
When renting a short-term rental unit within the City of Peoria, a total tax of 8% is imposed on each rented unit for each 24-hour period or any portion thereof. If the rental period exceeds 30 consecutive days, the tax does not apply.
Full Breakdown
Illinois imposes a 6% Hotel Operators' Occupation Tax on lodging rented for under 30 days, remitted to the Illinois Department of Revenue. On top of that, the City of Peoria levies a total 8% tax on each short-term rental unit for every 24-hour period or portion thereof, with stays of 30 or more consecutive days exempt. Peoria hosts report the city tax quarterly through the Host Compliance web portal and remit it annually at January license renewal; the city has no collection agreement with Airbnb or Vrbo, so hosts submit the local tax themselves. Guests also pay state sales tax on room stays.
Violations & Fines
Failing to collect or remit the state Hotel Operators' Occupation Tax brings back taxes, penalties, and interest from the Illinois Department of Revenue. Skipping the City of Peoria's 8% tax risks city penalties and license non-renewal.
Frequently Asked Questions
What tax do I owe on a Peoria short-term rental?
Does Airbnb collect Peoria's tax for me?
Sources & Official References
Other rules in Peoria County
How Peoria County compares: Cities with the Highest Short-Term Rental Taxes·Compare Peoria County to another location·View the Illinois short-term rentals overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.