Illinois Administrative Code
Title 86 - REVENUE
Part 480 - HOTEL OPERATORS' OCCUPATION TAX ACT


Current through Register Vol. 47, No. 52, December 29, 2023

Adopted July 6, 1962; codified at 8 Ill. Reg. 8611; amended at 13 Ill. Reg. 10693, effective June 16, 1989; amended at 16 Ill. Reg. 3578, effective February 25, 1992; amended at 21 Ill. Reg. 2383, effective February 3, 1997; amended at 21 Ill. Reg. 13654, effective September 29, 1997; amended at 24 Ill. Reg. 17814, effective November 28, 2000.

Amended at 39 Ill. Reg. 1849, effective 1/16/2015.

Amended at 43 Ill. Reg. 5109, effective 4/17/2019.

Amended at 44 Ill. Reg. 16471, effective 9/25/2020.

AUTHORITY: Implementing the Hotel Operators' Occupation Tax Act [35 ILCS 145] and authorized by Section 2505-795 of the Civil Administrative Code of Illinois [20 ILCS 2505].

Disclaimer: These regulations may not be the most recent version. Illinois may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.