Illinois

KEY DEFINITIONS

For tax purposes, short-term rentals in Illinois are defined as reservations of fewer than 30 consecutive days.

LICENSING REQUIREMENTS

Licenses for vacation rentals are regulated at the local level. Be sure to check with your local jurisdiction for the requirements in your area.

TAX INFORMATION

Illinois Hotel Operators Occupation Tax: 5.98-6.17% of the listing price including any cleaning fee for reservations 29 nights and shorter.
Other Chicago Taxes administered by the State of Illinois: 5.73% of the listing price including any cleaning fee for reservations 29 nights and shorter.
For more information on Illinois tax laws, please visit the Illinois Department of Revenue.
Counties may have additional taxes so be sure to check with your local jurisdiction for the requirements in your area.

FIRE & SAFETY

LEGISLATIVE SESSION

The legislative power of the State of Illinois is vested in the General Assembly, which is composed of a 59-member Senate and a 118-member House of Representatives. Each legislative district is composed of one Senate district, which is divided into two Representative districts. The General Assembly convenes each year on the second Wednesday in January. T
Every two years, one Representative is elected from each Representative district for a two-year term. Members of the General Assembly are elected in the general election in even-numbered years.
Senate districts are divided into three groups, and one or two groups are elected every two years. Senators from one group are elected for terms of four years, four years and two years; another group serves for terms of four years, two years and four years; and the third group is elected for terms of two years, four years and four years.
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COURT CASES