IL SB3496

Amends the Hotel Operators' Occupation Tax Act to define "re-renter of hotel rooms" as a person who obtains rights from a hotel operator to grant control, access, or occupancy of hotel rooms or facilitates hotel room bookings, excluding those operating under a shared hotel brand.

Requires re-renters meeting either threshold to collect and remit hotel occupation taxes beginning January 1, 2025: cumulative gross receipts of $100,000 or more in Illinois, or 200 or more separate rental transactions in Illinois.

Establishes quarterly determination periods for re-renters to assess whether they meet tax obligation thresholds based on the preceding 12-month period, with ongoing annual evaluations once threshold is met.

Clarifies that hotel operators renting to re-renters cannot claim resale exemptions and must pay tax on those transactions, while re-renters may credit taxes paid to hotel operators against their own tax liability.

Makes the Act effective immediately.