"Hotel" means any building or buildings in which the public may, for a consideration, obtain living quarters or sleeping or housekeeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes or courts, lodging houses, rooming houses, retreat centers, conference centers, and hunting lodges. "Hotel" does not include a short-term rental.
"Short-term rental" means a single-family dwelling, or a residential dwelling unit in a multi-unit structure, condominium, cooperative, timeshare, or similar joint property ownership arrangement, that is rented for a fee for less than 30 consecutive days. "Short-term rental" includes a vacation rental.
"Operator" and "room" have the meanings given to those terms in the Hotel Operators' Occupation Tax Act.
20 ILCS 605/605-1095