As of July 1, 2025, Illinois law will extend the Hotel Operators’ Occupation Tax, previously applied only to traditional hotels, to all short-term rental properties. This change is expected to impact short-term rental hosts significantly, as they will now be required to remit a 6 perfect tax on 94 percent of their gross income.
A largely unasked question is becoming glaring: Is Illinois doing all it should to use artificial intelligence to make government cost less and work better? So far, the evidence says no.