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mean sales of little cigars in packages of 20 or 25 little cigars. (Source: P.A. 98-273, eff. 8-9-13.) Section 70-50. The Hotel Operators' Occupation Tax Act is amended by changing Section 3 as follows: (35 ILCS 145/3) (from Ch. 120, par. 481b.33) Sec. 3. Rate; exemptions. (a) A tax is imposed upon hotel operators at the rate of 5% of 94% of the gross rental receipts from engaging in business as a hotel operator, excluding, however, from gross rental receipts, the proceeds of renting, leasing or letting hotel rooms to permanent residents of a hotel and proceeds from the tax imposed under subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act. (b) There shall be imposed an additional tax upon hotel operators at the rate of 1% of 94% of the gross rental receipts received by the hotel operator from engaging in business as a hotel operator, excluding, however, from gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of that hotel and proceeds from the tax imposed under subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act. (b-5) Beginning on July 1, 2024 and through June 30, 2026, if the renting, leasing, or letting of a hotel room is done SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468