Act 145 - HOTEL OPERATORS' OCCUPATION TAX ACT
- Section 35 ILCS 145/1 - Title
- Section 35 ILCS 145/2 - Definitions
- Section 35 ILCS 145/3 - Rate; exemptions
- Section 35 ILCS 145/3-2 - No resale exemption; tax incurred by re-renters of hotel rooms
- Section 35 ILCS 145/3-3 - Re-renter of hotel rooms; credit for tax reimbursement
- Section 35 ILCS 145/3-5 - Sunset of exemptions, credits, and deductions
- Section 35 ILCS 145/4 - Books and records
- Section 35 ILCS 145/5 - Certificate of registration; retailers' occupation tax registration provisions apply
- Section 35 ILCS 145/6 - (Text of Section from P.A. 103-592) Filing of returns and distribution of revenue
- Section 35 ILCS 145/6 - (Text of Section from P.A. 103-642) Filing of returns and distribution of revenue
- Section 35 ILCS 145/7 - Applicability of Retailers' Occupation Tax Act and Uniform Penalty and Interest Act
- Section 35 ILCS 145/8 - Violation of rules when amount due is under $300
- Section 35 ILCS 145/9 - Applicability
- Section 35 ILCS 145/10 - Applicability of Illinois Administrative Procedure Act