Resource Page for New Hotel Occupation Tax Exemption

Effective July 1, 2023, qualifying entities providing disaster relief are exempt from paying Hotel Operators’ Occupation Tax on gross rental receipts for rooms (Public Act 103-0009).

To qualify, such organizations must

• be organized and operated exclusively by an organization chartered by the United States Congress to provide disaster relief, and
• possess an active Illinois Exemption Identification Number issued by the Illinois Department of Revenue (IDOR).

FY 2024-1, Hotel Occupation Tax Exemption for Qualifying Organizations

Public Act 103-0009

Information for exclusively charitable, religious, or educational organizations; governmental bodies; and certain other tax-exempt organizations