I had stopped Airbnb is from collecting and remitting Illinois Hotel Operators’ Occupation Tax (HOOT) for my listing, until recently they added themselves back and I cannot remove them.
But I received guidance from IDOR saying that as of 7/1/25:
- Airbnb is now a “re-renter”
- Hosts are still responsible for the state tax
- And our obligation isn’t eliminated even if Airbnb already paid
So I’m confused:
- Are we supposed to file/pay anyway (risk of double tax)?
- Or just file and report $0 due?
- Has anyone gotten clear guidance or handled this already?
Feels like a disconnect between Airbnb and Illinois — would love to hear what others are doing.