Hotel Motel Use Tax
The City of Geneva collects a Hotel/Motel Use Tax (Hotel Operators' Occupation tax) at the rate of 5% of 94% of the gross rental receipts upon people and entities who engage and operate in the business of renting, leasing, or letting rooms (including short term rentals such as Airbnb and Vrbo) in a hotel or property (inns, motels, tourist homes or courts, lodging houses, rooming houses, and apartment house). The Hotel/Motel Use Tax is a local tax that is in addition to any tax imposed and collected by the Illinois Department of Revenue. The tax collected is used by the City to promote tourism, conventions, and other special events within Geneva that attract visits to the community. The City has elected to levy the Hotel/Motel Use Tax since 1987 and is under the City of Geneva Code Ch. 1-9B.
Filing and Payment
- The Hotel/Motel Use Tax is a local tax and is only collected monthly through the Hotel/Motel tax form. Short-term rental websites and apps do not collect this tax at the time of booking.
- The Hotel/Motel Use Tax is due on a monthly basis.
- Any operators whose monthly tax liability does not exceed $100 may opt to submit their taxes on a quarterly basis.
- Payments are due by the last day of the calendar month after the reporting period. Any payments made after the due date are assessed a late filing penalty, late payment penalty, and daily interest.
- Any operator with no or zero rental receipts for the period must submit a tax form reporting no or zero rental receipts. Operators may submit a "Hotel/Motel No Receipt Tax Form" online or submit a paper copy of the tax form.
- A "Permanent Resident" is any person who occupies or has the right to occupy any room or rooms in a hotel for at least 30 consecutive days and shall not be subject to the hotel/motel use tax.
- Please remit tax form and payment to City of Geneva Finance Department, 15 South First St., Geneva, IL 60134.
The forms are to be completed by the operator and submitted to the Finance Department with remitted payment.
The monthly tax form is for all operators who are subject to the Hotel/Motel tax and are required to remit this form to the City on a monthly basis. This form has editable fields and can auto calculate based on inputted information.
The quarterly tax form is for operators whose average monthly tax liability does not exceed $100. This form most likely applies to online short-term rental websites, such as Airbnb and VRBO. This form has editable fields and can auto calculate based on inputted information.
This form is to report zero rental receipts during the preceding month or quarter for renting, leasing, or letting hotel or motel rooms within the City of Geneva.