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credits, deductions, or adjustments to rental receipts otherwise provided to the marketplace hotel operator, in addition to any such adjustments provided directly to the hotel marketplace facilitator. This includes, but is not limited to, adjustments such as discounts, coupons, and rebates. In addition, a hotel marketplace facilitator is entitled to the discount provided in Section 6 of this Act on all hotel marketplace rentals, leases, or lettings, and the marketplace hotel operator shall not include rentals, leases, or lettings made through a hotel marketplace facilitator when computing any discount on remaining rentals, leases, or lettings. Hotel marketplace facilitators shall report and remit the applicable State and local hotel operators' occupation taxes on leases, rentals, or lettings facilitated for marketplace hotel operators separately from any hotel operators' occupation tax on taxable rentals, leases, or lettings made directly by the hotel marketplace facilitator or its affiliates. The hotel marketplace facilitator is liable for the remittance of all applicable State hotel operators' occupation taxes under this Act and local hotel operators' occupation taxes administered by the Department on rentals, leases, or lettings through the hotel marketplace and is subject to audit on all of those rentals, leases, or lettings. The Department shall not audit marketplace hotel operators for their marketplace rentals, leases, or lettings if the hotel SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468