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Title:  

Hotel Operators' Occupation Tax liability

 
 Volume/Number:  2009  
 Issuing Agency:   
 Description:  Gross receipts from the rentals of rooms to "permanent residents" are not subject to Hotel Operators' Occupation Tax liability. A "permanent resident" is any person who has occupied or has the right to occupy any room or rooms in a hotel for at least 30 consecutive days. See 86 Ill. Adm. Code 480.101. (This is a GIL.) 
 Date Created:  02 05 2009 
 Agency ID:  ST 09-0010-GIL 
 ISL ID:  000000029221   Original UID: 13696 FIRST WORD: Hotel