Prairie State Wire

Beginning July 1, 2025, hosting platforms for short-term rentals in Illinois that qualify as "re-renters" will be subject to the Hotel Operators’ Occupation Tax. This change is part of an amendment to the state's tax code under Public Act 104-0006.

A "hosting platform" is defined as any person or entity providing an online application, software, website, or system through which a short-term rental in Illinois is advertised or offered for rent. The term "short-term rental" refers to various types of dwellings—such as apartments, houses, cottages, or condominiums—that are rented out for less than 30 consecutive days. These accommodations must be reserved in advance and are considered a single room if rented as such.

For further details on these updates, see FY 2025-28's Hotel Operators’ Occupation Tax Updates for Hosting Platforms for Short-Term Rentals.