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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 through a re-renter of hotel rooms, then, subject to the provisions of Sections 3-2 and 3-3, the re-renter is the hotel operator for the purposes of the taxes under subsections (a) and (b). If the re-renter is headquartered outside of this State and has no presence in this State other than its business as a re-renter, conducted remotely, then, subject to the provisions of Sections 3-2 and 3-3, such re-renter is the hotel operator for the purposes of the taxes under subsections (a) and (b) if it meets one of the following thresholds: (1) the cumulative gross receipts from rentals in Illinois by the re-renter of hotel rooms are $100,000 or more; or (2) the re-renter of hotel rooms cumulatively enters into 200 or more separate transactions for rentals in Illinois. A re-renter of hotel rooms who is headquartered outside of this State and has no presence in this State other than its SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468