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

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

According to the regulations pertaining to 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)."

For more information, visit 86 Ill. Adm. Code 480.101.

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