IllinoisSB1749104th General Assembly (2025–2026)Senate

SHORT-TERM RENTAL TAX ACT

Sponsored By: Cristina Castro (Democratic)

In Committee

Summary

Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective January 1, 2026.

assignmentsrevenue

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Cristina Castro

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Rule 3-9(a) / Re-referred to Assignments

    6/2/2025Senate
  2. Rule 2-10 Committee/3rd Reading Deadline Established As June 1, 2025

    5/23/2025Senate
  3. Rule 2-10 Committee/3rd Reading Deadline Established As May 23, 2025

    5/9/2025Senate
  4. Rule 2-10 Committee Deadline Established As May 9, 2025

    4/11/2025Senate
  5. Rule 2-10 Committee Deadline Established As April 11, 2025

    3/21/2025Senate
  6. Assigned to Revenue

    2/18/2025Senate
  7. Referred to Assignments

    2/5/2025Senate
  8. First Reading

    2/5/2025Senate
  9. Filed with Secretary by Sen. Cristina Castro

    2/5/2025Senate

Bill Text

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