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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
See how Plano's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.