§ 35 ILCS 145/1 This Act may be cited as the Hotel Operators’ Occupation Tax Act.The …
§ 35 ILCS 145/2 Definitions
§ 35 ILCS 145/3 Rate; exemptions
§ 35 ILCS 145/3-5 Sunset of exemptions, credits, and deductions
§ 35 ILCS 145/4 Every operator shall keep separate books or records of his business …
§ 35 ILCS 145/5 It shall be unlawful for any person to engage in the business of …
§ 35 ILCS 145/6 Filing of returns and distribution of revenue
§ 35 ILCS 145/7 All of the provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, …
§ 35 ILCS 145/8 When the amount due is under $300, any person engaged in the business …
§ 35 ILCS 145/9 Applicability
§ 35 ILCS 145/10 The Illinois Administrative Procedure Act is hereby expressly adopted …
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Terms Used In Illinois Compiled Statutes > 35 ILCS 145 - Hotel Operators' Occupation Tax Act

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Executor: A male person named in a will to carry out the decedent
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • individual: shall include every infant member of the species homo sapiens who is born alive at any stage of development. See Illinois Compiled Statutes 5 ILCS 70/1.36
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: may be construed to include the said district and territories. See Illinois Compiled Statutes 5 ILCS 70/1.14