Illinois Sports Facilities Hotel Tax
- Statutory - 70 ILCS 3205/19
The Illinois Sports Facilities Authority 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 are used for the corporate purposes of the authority, including construction costs for the Comisky Baseball Park.
Use the Tax Rate Database to determine the rate.