Re-renter of hotel rooms; credit for tax reimbursement

(35 ILCS 145/3-3)     Sec. 3-3. Re-renter of hotel rooms; credit for tax reimbursement. For transactions prior to July 1, 2026, a re-renter of hotel rooms may take a credit against the tax it incurs on the rental of a hotel room under this Act for the amount it paid under subsection (e) of Section 3 of this Act to a hotel operator as reimbursement for the tax incurred under this Act for the rental of that room for the purposes of re-rental. (Source: P.A. 103-592, eff. 7-1-24; 104-468, eff. 6-16-26.)