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News – Thursday, June 26, 2025
FY 2025-28, Hotel Operators’ Occupation Tax Updates for Hosting Platforms for Short-Term Rentals
Beginning July 1, 2025, hosting platforms for short-term rentals that meet the definition of “re-renter” are subject to Hotel Operators’ Occupation Tax. See 35 ILCS 145/2 as amended by Public Act 104-0006.
What is a hosting platform for a short-term rental?
“Hosting platform” means a person who provides an online application, software, website, or system through which a short-term rental located in this State is advertised or held out to the public as available to rent for occupancy. “Short-term rental” means an owner-occupied, tenant-occupied, or non-owner-occupied dwelling including, but not limited to, an apartment, house, cottage, or condominium, located in this State where:
- at least one room in the dwelling is rented to an occupant for a period of less than 30 consecutive days, and
- all accommodations are reserved in advance; provided, however, that a dwelling shall be considered a single room if rented as such.
See FY 2025-28, Hotel Operators’ Occupation Tax Updates for Hosting Platforms for Short-Term Rentals for more information.