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or arrangements with third parties, collecting payment from customers and transmitting those payments to the marketplace hotel operator regardless of whether the hotel marketplace facilitator receives compensation or other consideration in exchange for its services. Beginning July 1, 2026, "hotel marketplace facilitator" includes re-renters of hotel rooms and hosting platforms for short-term rentals who otherwise meet the definition of "hotel marketplace facilitator" set forth in this item (13). (14) "Marketplace hotel operator" means a person who rents, leases, or lets rooms in a hotel through a hotel marketplace operated by an unrelated third-party hotel marketplace facilitator. (Source: P.A. 103-592, eff. 7-1-24; 104-6, eff. 7-1-25; 104-417, eff. 8-15-25.) (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 SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468