| | 1: | | Title: | | | | | 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 | |
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