Sec. 3-2. No resale exemption; tax incurred by re-renters of hotel rooms.
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/il/chapter-35/act-145/3-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Sec. 3-2. No resale exemption; tax incurred by re-renters of hotel rooms. A hotel operator who rents, leases, or lets rooms subject to tax under this Act to a re-renter of hotel rooms incurs the tax under this Act on the gross rental receipts it receives from that re-renter of hotel rooms and cannot claim any resale exemption. In such situations, the re-renter of hotel rooms incurs tax under this Act on its gross rental receipts as provided in Section 3 of this Act.