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Hotel Accommodation Tax

The Corporate Authorities of municipalities are authorized by 65 Illinois Compiled Statutes 5/8-3-14 to impose a tax upon all persons engaged in such municipality in the business of renting, leasing or letting rooms in a hotel, as defined in “The Hotel Operators’ Occupation Tax Act,” to promote tourism and conventions, or otherwise attract nonresident overnight visitors to the municipality;

The Village of Carbon Cliff has determined that it is in the best interest of the municipality to impose a tax upon hotels and motels as defined within approved Ordinance and pursuant to the Illinois Municipal Code and the Hotel Operators Occupation Tax Act.