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through the hotel marketplace; (2) certify, upon request, to the marketplace hotel operator that the hotel marketplace facilitator assumes the rights and duties of a hotel operator under this Act with respect to rentals, leases, or lettings made by the marketplace hotel operator through the hotel marketplace; and (3) remit taxes imposed by this Act as required by this Act for all rentals, leases, and lettings made through the hotel marketplace. (b-20) For any rentals, leases, and lettings made through a hotel marketplace involving 2 or more parties that meet the definition of hotel marketplace facilitator, nothing in this Section shall prohibit those parties from making an agreement regarding which party shall be responsible for collecting and remitting taxes imposed by this Act, so long as the party so responsible is registered with the State for purposes of remitting the taxes imposed by this Act. If the parties enter into an agreement described in this subsection, the party that agrees to collect and remit the taxes imposed by this Act shall be the sole party liable for the taxes imposed by this Act, and the other parties to the agreement are not liable for the tax. Any party subject to such an agreement must keep a copy of the agreement in its books and records and provide a copy to the Department upon request. (b-25) A marketplace hotel operator shall retain books and SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468