Illinois House Bill 5146

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 8 2024 - 25% progression
Action: 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee
Pending: House Rules Committee
Text: Latest bill text (Introduced) [HTML]

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 Counties Code and the Illinois Municipal Code to make conforming changes. Effective immediately.

SHORT-TERM RENTAL TAX ACT

Rep. Marcus Evans [D]

Date	Chamber	Action
2024-04-05	House	Rule 19(a) / Re-referred to Rules Committee
2024-03-08	House	To Revenue - Sales, Amusement and Other Taxes Subcommittee
2024-03-05	House	Assigned to Revenue & Finance Committee
2024-02-09	House	Referred to Rules Committee
2024-02-09	House	First Reading
2024-02-08	House	Filed with the Clerk by Rep. Marcus C. Evans, Jr.

Chapter	Article	Section	Citation Type	Statute Text
5	140	7.5	Amended Code	Citation Text
55	5	5-1030	Amended Code	Citation Text
65	5	8-3-13	Amended Code	Citation Text
65	5	8-3-14	Amended Code	Citation Text
65	5	8-3-14a	Amended Code	Citation Text

Type	Source
Summary	https://www.ilga.gov/legislation/BillStatus.asp?DocNum=5146&GAID=17&DocTypeID=HB&SessionID=112&GA=103
Text	https://www.ilga.gov/legislation/103/HB/10300HB5146.htm