Bill Status of HB2663

  1. Home
  2. Legislation
  3. Bill Status

HB2663 - 104th General Assembly

SHORT-TERM RENTAL TAX ACT
Last Action
3/21/2025 - House: Rule 19(a) / Re-referred to Rules Committee
House Sponsors
Rep. Marcus C. Evans, Jr.
Statutes Amended In Order of Appearance
New Act
55 ILCS 5/5-1030from Ch. 34, par. 5-1030
65 ILCS 5/8-3-13from Ch. 24, par. 8-3-13
65 ILCS 5/8-3-14from Ch. 24, par. 8-3-14
65 ILCS 5/8-3-14a
Synopsis As Introduced
Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective January 1, 2026.
Actions
Date Chamber Action
2/04/2025 House Filed with the Clerk by Rep. Marcus C. Evans, Jr.
2/06/2025 House First Reading
2/06/2025 House Referred to Rules Committee
3/04/2025 House Assigned to Revenue & Finance Committee
3/06/2025 House To Tax Policy: Sales Tax Subcommittee
3/21/2025 House Rule 19(a) / Re-referred to Rules Committee