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Illinois Sports Facilities Hotel Tax

Legal Reference

Nature of the Tax

The Illinois Sports Facilities Authority imposes a tax on gross receipts from hotel operators within the City of Chicago. Receipts from permanent guests (occupants of 30 days or longer) are not taxed. Proceeds are used for the corporate purposes of the Authority.

Tax Rate

The tax rates are available in the Tax Rate Database, under the Excise Tax Rates and Fees webpage.

Form/Filing & Payment Requirements

The Illinois Sports Facilities Hotel Tax is reported with the state Hotel Operators' Occupation Tax on Form RHM-1, Hotel Operators' Occupation Tax Return. For hotel operators in Chicago, the rate on any preprinted Form RHM-1 return issued by the Illinois Department of Revenue includes this tax. If you file electronically using MyTax Illinois, the rates will be populated for you according to each hotel's registered location. For more information, see our Hotel Operators’ Occupation Tax information page.