Applicability

TITLE 86: REVENUE CHAPTER I: DEPARTMENT OF REVENUE PART 480 HOTEL OPERATORS' OCCUPATION TAX ACT SECTION 480.130 APPLICABILITY Section 480.130 Applicability a) Persons engaged in the business of renting, leasing or letting rooms in a hotel only to permanent residents are exempt from the provisions of the Act.  In addition, persons engaged in the business of renting, leasing, or letting rooms in a hotel whose only rentals are as described in Section 480.101(c)(2)(A) and (B) and possess active ExINs are exempt from the provisions of the Act. [35 ILCS 145/9] b) All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act shall apply to persons engaging in business as a hotel operator in this State to the same extent as if such provisions were included herein. [35 ILCS 145/7]