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Hotel Operators' Occupation Tax

Legal References

General Information

In Illinois, the Hotel Operators’ Occupation Tax (HOOT) applies to sleeping room rentals of fewer than 30 consecutive days. The following categories are, or may be, subject to the requirements for registration, reporting, and payment:

  • Traditional lodging businesses such as hotels, motels, inns, bed and breakfasts, and lodging homes.
  • Short term rental hosts including homeowners or property owners renting houses, apartments, condominiums, or individual rooms to transient guests.
  • Intermediaries involved in renting accommodations such as property management companies, marketplace facilitators, and re-renters that handle rental transactions or act on behalf of operators.

For detailed information, see Publication 106, Hotel Operators' Occupation Tax.

Electronic Services

Tax Rate

The tax rates are available in the Tax Rate Database, under the Excise Tax Rates and Fees web page.

Additional Forms & Resources

Questions?

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