Hotels & Lodging in Illinois (2026)
24 rules on the books across Illinois, 24 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Arlington Heights
Some RestrictionsArlington Heights, Illinois taxes hotel room rentals at 5 percent of gross rental receipts under Village Code Section…
Read full rule →Aurora
Some RestrictionsAurora, Illinois levies a 6% hotel occupancy tax on room rentals, or a flat $10 per night if no cash charge is made…
Read full rule →Bolingbrook
Some RestrictionsBolingbrook levies an 11 percent hotel room rental tax on renting, leasing or letting rooms in a hotel, motel, tourist…
Read full rule →Champaign
Some RestrictionsChampaign taxes hotel and motel stays at 7 percent of the rental charge under Code Section 32-82, with a carve-out for…
Read full rule →Chicago
Some RestrictionsChicago taxes hotel and short-term rental stays at 4.5%, plus up to 6% more in surcharges for vacation rentals and…
Read full rule →Elgin
Some RestrictionsElgin taxes every hotel and motel room rental at 8 percent of the nightly rate under City Code Chapter 4.24. The renter…
Read full rule →Evanston
Some RestrictionsEvanston taxes hotel, motel, bed-and-breakfast, and vacation rental stays at 7.5% of gross rent, collected from guests…
Read full rule →Joliet
Some RestrictionsJoliet imposes a 10 percent Hotel and Motel Accommodations Tax on the gross rent charged for renting a hotel room in…
Read full rule →Kankakee County
Some RestrictionsKankakee County imposes a 5 percent tax on gross rental receipts from renting hotel and motel rooms in the…
Read full rule →Lake County
Some RestrictionsHotels outside Lake County's cities and villages pay a 5% tax on gross rental receipts, filed monthly with the County…
Read full rule →Mclean County
Some RestrictionsMcLean County taxes hotel operators outside city limits at 1% of gross rental receipts under its Hotel Operators'…
Read full rule →Naperville
Some RestrictionsNaperville levies a 5.5% hotel and motel use tax on every room rented for a 24-hour period, collected by the owner and…
Read full rule →Oak Lawn
Some RestrictionsOak Lawn levies an 8% tax on gross room rental charges at hotels and motels with 10 or more rooms, collected quarterly…
Read full rule →Oak Park
Some RestrictionsThe Village of Oak Park, Cook County, Illinois, taxes hotel and motel stays and short-term rentals under Village Code…
Read full rule →Peoria
Some RestrictionsPeoria taxes every hotel and motel room rental at 7 percent of the rental charge under Section 27-147(a), plus an extra…
Read full rule →Rock Island County
Some RestrictionsRock Island County taxes hotel room rentals in the unincorporated county at 5% of gross rental receipts under § 35.21…
Read full rule →Rockford
Some RestrictionsRockford taxes hotel and motel room rentals at a combined 6%: 5% under the hotel/motel tourism tax plus 1% general…
Read full rule →Schaumburg
Some RestrictionsSchaumburg taxes hotel and motel room rentals at 8% of gross rental receipts, collected from the guest and remitted…
Read full rule →Skokie
Some RestrictionsSkokie taxes hotel and motel room rentals at 7.5% of gross rental receipts under Village Code Article V, the…
Read full rule →Springfield
Some RestrictionsSpringfield taxes hotel and motel room rentals at 8% of the rent charged per 24-hour period under City Code Sec…
Read full rule →St. Clair County
Some RestrictionsUnincorporated St. Clair County levies a 2% tax on hotel and motel room rent under Chapter 36, Article III of the…
Read full rule →Tinley Park
Some RestrictionsTinley Park levies a 7% tax on gross hotel and motel room rental receipts, collected monthly by the Village Treasurer…
Read full rule →Waukegan
Some RestrictionsWaukegan levies a 6 percent occupancy tax on hotel, motel and short-term rental rooms rented for less than 30…
Read full rule →Winnebago County
Some RestrictionsWinnebago County levies a 5% hotel tax on room rentals in unincorporated hotels, motels, tourist homes, and rooming…
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