Hotel Motel Use Tax

The City of Geneva collects a Hotel/Motel Use Tax (Hotel Operators' Occupation tax) at the rate of five percent (5%) of ninety four percent (94%) of the gross rental receipts upon persons and entities who engage and operate in 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 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 the city to attract visits to the city. 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 $100.00 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.
  • A "Permanent Resident" is any person who occupies or has the right to occupy any room or rooms in a hotel for at least thirty (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 Street, Geneva, Illinois, 60134.

Forms

The forms listed below are to be completed by the operator and submitted to the Finance Department with remitted payment.

Contact Us

Finance Department

Email the Finance Department

Physical Address
15 S. First St.
Geneva, IL 60134

Phone: 630-232-0854