Bill Title: Amends the Hotel Operators' Occupation Tax Act. Defines "hotel marketplace" and "hotel marketplace facilitator". Provides that hotel marketplace facilitators that meet specified tax remittance thresholds are considered to be hotel operators for the purposes of the taxes under the Act. Provides that a marketplace facilitator that is considered a hotel operator is required to remit the applicable taxes under the Act and any local hotel operators' occupation taxes administered by the Department of Revenue on all rentals, leases, or lettings of Illinois hotel rooms made by the hotel marketplace facilitator or facilitated for marketplace hotel operators to guests. Effective July 1, 2026.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2026-05-22 - Rule 3-9(a) / Re-referred to Assignments [SB3068 Detail]

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Bill Drafts

Revision	Date	Format	Source	View
Introduced	2026-01-29	HTML/Text	Link	View

Amendments

Amendment	Date	Disposition	Format	Source	View
No bill amendments currently on file for Illinois SB3068

Supplemental Documents

Title	Description	Date	Format	Source	View
No supplemental documents for Illinois SB3068 currently on file.