Exemptions.
Municipal Code of Chicago § 3-24-035
in effect3-24-035 Exemptions.
The tax imposed by this Chapter shall not apply to:
A. an accommodation which the lessee or tenant (as the term "lessee or tenant" is used in Sections 3-24-040 and 3-24-050) occupies, or has the right to occupy, as his domicile and permanent residence;
B. any temporary accommodation provided in any building or structure owned or operated, directly or indirectly, by or on behalf of a not-for-profit medical institution, hospital, or allied educational institution; or
C. an accommodation in a bed-and-breakfast establishment that is licensed under Section 4-6-290.
(Added Coun. J. 6-22-16, p. 27712, § 2)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606092Fetched: 10/24/2026