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Municipal Hotel Tax (Chicago)
Legal Reference
- Statutory - 65 ILCS 5/8-3-13
Tax Rate
The tax rates are available in the Tax Rate Database, under the Excise Tax Rates and Fees web page.
Nature of the Tax
Chicago imposes a tax on gross receipts from hotel operators within the City of Chicago. Receipts from permanent guests (occupants of 30 days or longer) are not taxed. Proceeds shall be expended solely to promote tourism, conventions and other special events within that municipality or otherwise to attract nonresidents to visit the municipality.
Form/Filing & Payment Requirements
The Chicago Municipal Hotel Tax is reported with the state Hotel Operators' Occupation Tax on Form RHM-1, Hotel Operators' Occupation Tax Return. For hotel operators in Chicago, the rate on any preprinted Form RHM-1 return issued by the Illinois Department of Revenue includes this tax. If you file electronically using MyTax Illinois, the rates will be populated for you according to each hotel's registration location.. For more information, see our Hotel Operators’ Occupation Tax information page.