Illinois Senate Bill 1746 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 1-0)
Status: Introduced on February 26 2021 - 25% progression, died in committee
Action: 2021-05-07 - Rule 3-9(a) / Re-referred to Assignments
Pending: Senate Assignments Committee
Text: Latest bill text (Introduced) [HTML]

Creates the Short-Term Rental Operators' Occupation Tax Act. Imposes a tax upon persons engaged in the business of short-term rental at the rate of 5% of 94% of the gross rental receipts from such renting, leasing or letting. Imposes an additional tax at the rate of 1% of 94% of the gross rental receipts from such renting, leasing or letting. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Provides that receipts that are subject to tax under the Hotel Operators' Occupation Tax Act are not subject to tax under the Short-Term Rental Operators' Occupation Tax Act. 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. Provides that a "re-renter" is a person who obtains from a hotel operator the right or authority to control the access to, or occupancy of, a hotel room located in this State and who resells the right to occupy that room. Effective October 1, 2021.

SHORT TERM RENTAL

Sen. Cristina Castro [D]

Date	Chamber	Action
2021-05-07	Senate	Rule 3-9(a) / Re-referred to Assignments
2021-04-30	Senate	Rule 2-10 Committee/3rd Reading Deadline Established As May 7, 2021
2021-04-23	Senate	Rule 2-10 Committee/3rd Reading Deadline Established As April 30, 2021
2021-04-16	Senate	Rule 2-10 Committee Deadline Established As April 23, 2021
2021-03-09	Senate	Assigned to Revenue
2021-02-26	Senate	Referred to Assignments
2021-02-26	Senate	First Reading
2021-02-26	Senate	Filed with Secretary by Sen. Cristina Castro

Chapter	Article	Section	Citation Type	Statute Text
35	145	2	Amended Code	Citation Text
35	145	3	Amended Code	Citation Text
35	145	3-2	New Code	See Bill Text
35	145	3-3	New Code	See Bill Text
35	145	4	Amended Code	Citation Text
35	145	5	Amended Code	Citation Text
35	145	6	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=1746&GAID=16&DocTypeID=SB&SessionID=110&GA=102
Text	https://www.ilga.gov/legislation/102/SB/10200SB1746.htm