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We have a tax exempt (E) number. Are we exempt from hotel taxes?

Answer #674 -- ( Published 04/18/2007 12:57 PM | Updated 07/12/2017 10:41 AM )

We have a tax exempt (E) number.  Are we exempt from Hotel Operators' Occupation Tax?

No. Under the Hotel Operators' Occupation Tax, public renting of hotel rooms, "is subject to tax, even if the person paying for the room may be a church, charity, or school or some other kind of nonprofit organization, and even if the person paying for the room may be a governmental agency or instrumentality (Federal, state, or local, or even a foreign government)." However, diplomatic officials issued diplomatic exemption cards by the federal government are exempt from tax. For more information, visit 86 Ill. Adm. Code 480.101.

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