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.

The tax is reported on Form RHM-1, Hotel Operators' Occupation Tax Return. If imposed, the preprinted rate on Form RHM-1 will include this tax. The due date is the same as provided for in the Hotel Operators’ Occupation Tax. For more information, see "Hotel Operators’ Occupation Taxes."