Unincorporated Sangamon County imposes no STR-specific license fee. Operators owe Illinois state Hotel Operators' Occupation Tax (6%) on stays under 30 nights. Per Public Act 104-0006 (eff. July 1, 2025), hosting platforms like Airbnb and Vrbo are 're-renters' that collect and remit the state hotel tax. Springfield city listings carry an additional 7% city Hotel-Motel Tax.
Sangamon County has not adopted a county-wide short-term rental licensing ordinance for unincorporated areas, and the 1969 Sangamon County Zoning Ordinance (Title 17) does not establish an STR registration fee. State tax obligations still apply. The Illinois Hotel Operators' Occupation Tax (35 ILCS 145) imposes 6% on gross receipts from rentals under 30 consecutive days. Public Act 104-0006, effective July 1, 2025, expanded the tax to 'hosting platforms' that re-rent short-term accommodations; platforms now collect and remit on the operator's behalf at a rate of 6% of 94% of gross receipts. Sangamon County itself has no county-wide hotel/motel tax outside designated STAR bond districts authorized under 55 ILCS 5/5-1030(b-5). Inside the City of Springfield, listings are also subject to Springfield's 7% Hotel-Motel Room Tax (collected by Airbnb on its bookings) plus Springfield's STR licensing program (annual license, fees $25-$350 by gross receipts). Confirm county requirements with Sangamon County Department of Building and Zoning at 217-753-6605.
Failure to register with the Illinois Department of Revenue and remit Hotel Operators' Occupation Tax can trigger assessments, interest, and penalties under 35 ILCS 145. Unlicensed operation inside Springfield city limits is enforced separately by the city.
See how Sangamon County's taxes & fees rules stack up against other locations.
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