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September, and December, whether it meets the tax remittance threshold in this subsection (b-10) for the preceding 12-month period. If the hotel marketplace facilitator meets the tax remittance threshold for a 12-month period, then it is subject to tax under this Act and is required to remit the tax imposed under this Act and all hotel operators' occupation tax imposed by local taxing jurisdictions in Illinois, provided that those local taxes are administered by the Department, and to file all applicable returns for one year. At the end of that one-year period, the hotel marketplace facilitator shall determine whether it met the tax remittance threshold for the preceding 12-month period. If the hotel marketplace facilitator met the tax remittance threshold for the preceding 12-month period, then it is subject to the tax under this Act and is required to continue to collect and remit all applicable State and local hotel operators' occupation taxes and file returns for the subsequent year. If, at the end of a one-year period, a hotel marketplace facilitator that was required to collect and remit the tax imposed under this Act determines that it did not meet the tax remittance threshold during the preceding 12-month period, then the hotel marketplace facilitator shall subsequently determine on a quarterly basis, ending on the last day of March, June, September, and December, whether it meets the tax remittance threshold for the preceding 12-month period. A hotel marketplace facilitator shall be entitled to any SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468