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(b-10) Beginning July 1, 2026, if the renting, leasing, or letting of a hotel room is done through a hotel marketplace facilitator that has met the tax remittance threshold under this subsection (b-10), then the hotel marketplace facilitator is the hotel operator for the purposes of the taxes under this Act. A hotel marketplace facilitator is engaged in the business of renting, leasing, or letting rooms in a hotel in Illinois and meets the tax remittance threshold for purposes of this Act if, during the previous 12-month period, the cumulative gross rental receipts from renting, leasing, or letting rooms in Illinois hotels on its own behalf or on behalf of marketplace hotel operators to guests equals $100,000 or more. A hotel marketplace facilitator that meets the tax remittance threshold of this subsection is required to remit the applicable State hotel operators' occupation taxes under this Act and local hotel operators' occupation taxes administered by the Department on all rentals, leases, or lettings of Illinois hotel rooms made by the hotel marketplace facilitator or facilitated for marketplace hotel operators to guests. A hotel marketplace facilitator who meets the tax remittance threshold and rents, leases, or lets Illinois hotel rooms to guests is subject to all applicable procedures and requirements of this Act. A hotel marketplace facilitator shall determine on a quarterly basis, ending on the last day of March, June, SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468