HOTEL TX-MARKETPLACE

Amends the Hotel Operators' Occupation Tax Act. Defines "hotel marketplace" and "hotel marketplace facilitator". Provides that hotel marketplace facilitators that meet specified tax remittance thresholds are considered to be hotel operators for the purposes of the taxes under the Act. Provides that a marketplace facilitator that is considered a hotel operator is required to remit the applicable taxes under the Act and any local hotel operators' occupation taxes administered by the Department of Revenue on all rentals, leases, or lettings of Illinois hotel rooms made by the hotel marketplace facilitator or facilitated for marketplace hotel operators to guests. Effective July 1, 2026.