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