CHICAGO HOTEL ACCOMMODATIONS TAX

Municipal Code of Chicago tit. 3, ch. 3-24

in effect

Municipal Code of Chicago § 3-24-010 Title.

3-24-010 Title. This chapter shall be known and cited as the "Chicago Hotel Accommodations Tax Ordinance", and the tax herein imposed shall be known and cited as the "Chicago Hotel Accommodations Tax". (Prior code § 200.2)

Municipal Code of Chicago § 3-24-020 Definitions - Construction.

3-24-020 Definitions - Construction. A. For the purpose of this chapter, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed in this section: 1. "City" means the City of Chicago. 2. "Comptroller" means the comptroller of the City of Chicago. 3. "Department" means the department of finance of the City of Chicago. 3.5. "Gross rental or leasing charge" means the gross amount of consideration for the use or privilege of using hotel accommodations in the City of Chicago, valued in money, whether received in money or otherwise, including cash, credits, property and services, determined without any deduction for costs or expenses whatsoever. The term "gross rental or leasing charge" includes any and all charges that the lessee or tenant pays incidental to obtaining the use or privilege of using hotel accommodations, including but not limited to any and all related markups, service fees, convenience fees, facilitation fees, cancellation fees, late departure fees and other such charges, regardless of terminology. The term "gross rental or leasing charge" does not include charges that are added to the charge or fee on account of the tax imposed by this chapter or on account of any other tax imposed on the charge or fee. The term "gross rental or leasing charge" shall exclude separately stated optional charges not for the use or privilege of using hotel accommodations. The fact that the lessee or tenant could have avoided the charge by obtaining the use or privilege from or through a different owner, manager or operator, pursuant to different terms, or through a course of performance that would have avoided the obligation to pay the charge, does not make the charge "optional". 4. "Hotel accommodations" means a room or rooms in any building or structure kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, bed-and-breakfast establishment, vacation rental as defined in Section 4-6-300, shared housing unit as defined in Section 4-14-010, dormitory or similar place, where sleeping, rooming, office, conference or exhibition accommodations are furnished for lease or rent, whether with or without meals. 5. "Operator" means any person who rents or leases hotel accommodations to the public for consideration or who, directly or through an agreement or arrangement with another party, collects the price, charge or rent paid for the rental or lease of hotel accommodations. This term includes, but is not limited to, persons engaged in the business of selling or reselling to the public the right to occupy hotel accommodations, whether on-line, in person or otherwise. The term also includes persons engaged in the business of facilitating the rental or lease of hotel accommodations for consideration, whether on-line, in person or otherwise. The term does not include banks, credit card companies, payment processors or other persons whose involvement is limited to performing functions similar to those performed by such entities. 6. "Person" means any natural person, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, copartnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean that the owners or part-owners thereof, and as applied to corporations, the officers thereof. B. Construction. In this chapter, unless the text otherwise requires, words in the singular number include the plural and in the plural include the singular; words of the masculine gender include the feminine and the neuter; and when the sense so indicates, words in the neuter gender may refer to any gender. (Prior code § 200.2-1; Amend Coun. J. 7-27-88, p. 15757; Amend Coun. J. 2-5-03, p. 102784, § 1; Amend Coun. J. 9-4-03, p. 7118, § 20; Amend Coun. J. 11-13-07, p. 15814, § 1; Amend Coun. J. 11-17-10, p. 107294, § 1; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-9-12, p. 27485, § 8; Amend Coun. J. 11-8-12, p. 38872, § 34; Amend Coun. J. 11-19-14, p. 98063, § 1; Amend Coun. J. 6-22-16, p. 27712, § 2; Amend Coun. J. 11-21-17, p. 61858, Art. II, § 2)

Municipal Code of Chicago § 3-24-030 Tax imposed.

3-24-030 Tax imposed. A. There is hereby imposed and shall immediately accrue and be collected a tax, as herein provided, upon the rental or leasing of any hotel accommodations in the City of Chicago, at the rate of four and one-half percent of the gross rental or leasing charge. B. In addition to the tax imposed under subsections A and C of this section, there is hereby imposed and shall immediately accrue and be collected a surcharge, as herein provided, upon the rental or leasing of any hotel accommodations at any vacation rental or shared housing unit in the City of Chicago, at the rate of four percent of the gross rental or leasing charge. The purpose of this surcharge is to fund supportive services attached to permanent housing for homeless families and to fund supportive services and housing for the chronically homeless. Up to eight percent of the revenue from the surcharge shall be used for the City’s administration and enforcement of Section 4-6-300 and Chapter 4-14 of the Code, as needed. The remaining revenue from the surcharge shall be used to fund supportive services attached to permanent housing for homeless families and supportive services and housing for the chronically homeless. The surcharge is a part of the tax imposed by this Chapter, and all references to the tax shall be deemed to include the surcharge. C. In addition to the tax imposed under subsections A and B of this section, there is hereby imposed and shall immediately accrue and be collected a surcharge, as herein provided, upon the rental or leasing of any hotel accommodations at any vacation rental or shared housing unit in the City of Chicago, at the rate of two percent of the gross rental or leasing charge. The purpose of this surcharge is to fund housing and related supportive services for victims of domestic violence. Up to eight percent of the revenue from the surcharge shall be used for the City’s administration and enforcement of Section 4-6-300 and Chapter 4-14 of the Code, as needed. The remaining revenue from the surcharge shall be used to fund housing and related supportive services for victims of domestic violence. The surcharge is a part of the tax imposed by this chapter, and all references to the tax shall be deemed to include the surcharge. (Prior code § 200.2-2; Amend Coun. J. 3-31-04, p. 20916, § 3.10; Amend Coun. J. 12-15-04, p. 39840, § 1; Amend Coun. J. 11-16-11, p. 14596, Art. IV, § 1; Amend Coun. J. 6-22-16, p. 27712, § 2; Amend Coun. J. 7-25-18, p. 82248, § 1)

Municipal Code of Chicago § 3-24-035 Exemptions.

3-24-035 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)

Municipal Code of Chicago § 3-24-040 Tax to be borne by tenant.

3-24-040 Tax to be borne by tenant. The ultimate incidence of and liability for payment of said tax shall be borne by the lessee or tenant of any such hotel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager or operator of hotel accommodations to secure said tax from the lessee or tenant of said hotel accommodations and pay over to the department said tax under rules and regulations prescribed by the comptroller and as otherwise provided by this chapter. (Prior code § 200.2-3; Amend Coun. J. 12-12-01, p. 75777, § 2.1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 4; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-24-050 Hotel to secure tax from tenant.

3-24-050 Hotel to secure tax from tenant. The tax herein levied shall be secured by the hotel owner, manager or operator from the lessee or tenant when collecting the price, charge or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable upon which the hotel accommodations tax shall be stated, charged and shown separately. The hotel accommodations tax shall be paid to the person required to collect it as trustee for and on behalf of the City of Chicago. (Prior code § 200.2-4)

Municipal Code of Chicago § 3-24-060 Tax return to be filed.

3-24-060 Tax return to be filed. A. Every owner, manager, or operator of hotel accommodations within the City of Chicago shall file a sworn tax return on a monthly basis with the department of revenue showing tax receipts received with respect to hotel accommodation space rented or leased during the preceding monthly period, upon forms prescribed by the comptroller. At the time of filing said tax return, the owner, manager or operator of hotel accommodations shall pay to the department all taxes due for the period to which the tax return applies. The remittance and return shall be due on the last day of the month following the month for which the return and remittance is made. B. Notwithstanding any other provision of this chapter, for all periods beginning on or after January 1, 2000, (1) all tax returns shall be filed with the department on an annual basis on or before August 15 of each year in accordance with Sections 3-4-186 and 3-4-189 of this Code, (2) all tax remittances shall be made in accordance with either Section 3-4-187 (payment of actual tax liabilities) or Section 3-4-188 (payment of estimated taxes), and (3) the provisions of Sections 3-4-186, 3-4-187, 3-4-188 and 3-4-189 shall control over any contrary provisions in this chapter regarding the subjects covered by those sections. (Prior code § 200.2-5; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-17-99, p. 18040, § 1.2; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-24-070 Records to be kept.

3-24-070 Records to be kept. Every owner, manager or operator of hotel accommodations in the City of Chicago shall keep books and records showing the prices, rents or charges made or charged, and occupancies taxable under this ordinance. The comptroller, or his designate, shall at all reasonable times have full access to said books and records. (Prior code § 200.2-6; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)

Municipal Code of Chicago § 3-24-090 Proceeds to be paid to city treasury.

3-24-090 Proceeds to be paid to city treasury. All proceeds resulting from the imposition of the tax under this chapter, including penalties, shall be paid into the treasury of the City of Chicago and shall be credited to and deposited in the corporate fund of the city. (Prior code § 200.2-8)

Municipal Code of Chicago § 3-24-110 Severability.

3-24-110 Severability. If any provision, clause, sentence, paragraph, section, or part of this chapter, or application thereof to any person, firm, corporation, public agency or circumstance, shall for any reason, be adjudged by a court of competent jurisdiction to be unconstitutional or invalid, said judgment shall not affect, impair or invalidate the remainder of this chapter and the application of such provision to other persons, firms, corporations, public agencies or circumstances, but shall be confined in its operation to the provision, clause, sentence, paragraph, section, or part thereof directly involved in the controversy in which such judgment shall have been rendered and to the person, firm, corporation, public agency, or circumstances involved. It is hereby declared to be the legislative intent of the city council that this chapter would have been adopted had such unconstitutional or invalid provision, clause, sentence, paragraph, section, or part thereof not been included. (Prior code § 200.2-10)

Municipal Code of Chicago § 3-24-120 Application of uniform revenue procedures ordinance.

3-24-120 Application of uniform revenue procedures ordinance. Whenever not inconsistent with the provisions of this chapter or whenever this chapter is silent, the provisions of the uniform revenue procedures ordinance, Chapter 3-4 of the Municipal Code of Chicago, as amended, shall apply and supplement this chapter. (Added Coun. J. 11-14-91, p. 7458)

Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2606061Fetched: 10/24/2026