Illinois Hotel Operators' Occupation Tax — Short-Term Rental Reach (IL)
Tracked preemption from the Illinois overlay bundle.
Overview
← All state preemptionsIllinois overlay roll-upIllinois zoning wikiIllinois building codesFederal overlaysGlossaryFederal-conflict: Not flagged
Effective
2017-01-01
Sunset
—
Authority
state
Scope
state:IL
Other Illinois preemptions
Illinois Connected Communities Act (HB 4083 / SB 2352) — PendingIllinois STR Statewide Registry (HB 3713) — PendingIllinois Commercial Wind Facility Zoning Preemption (PA 102-1123)Illinois Commercial Solar Facility Zoning Preemption (PA 102-1123)Illinois Affordable Housing Planning and Appeal ActIllinois Property Tax Code — Class L Landmark Rehabilitation IncentiveIllinois Manufactured Housing Anti-ExclusionIllinois Accessibility Code
Trigger predicate
When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.
project.is_short_term_rental == TruePreempted fields
1 field on the base district schema is rewritten when the trigger fires.
| Field | Op | Value | Note |
|---|---|---|---|
tax_collection_authority_str | override | state_marketplace_facilitator_remits | Platforms (Airbnb, VRBO) remit state hotel tax under marketplace-facilitator rules. Local zoning of STRs is NOT preempted. |
Citation
Authority source
35 ILCS 145 (Hotel Operators' Occupation Tax Act)
§ 35 ILCS 145
Research notes
Tax-side reach only. STR land-use regulation remains with municipalities under home-rule or enabling act. No statewide STR zoning preemption as of April 2026 (HB 3713 pending in 104th GA). Chicago regulates under MCC 4-13/4-14 (Shared Housing Unit Operator).