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records, including certificates provided by the hotel marketplace facilitator under paragraph (2) of subsection (b-15), for all rentals, leases, and lettings made through a hotel marketplace in accordance with the requirements of this Act. (b-30) A hotel marketplace facilitator is subject to audit on all hotel marketplace rentals, leases, and lettings for which it is the hotel operator but shall not be liable for tax or subject to audit on rentals, leases, or lettings made by marketplace hotel operators outside of the hotel marketplace. (b-35) Nothing in this Section shall allow the Department to collect hotel operators' occupation taxes from both the hotel marketplace facilitator and marketplace hotel operator on the same transaction. (c) No funds received pursuant to this Act shall be used to advertise for or otherwise promote new competition in the hotel business. (d) However, such tax is not imposed upon the privilege of engaging in any business in Interstate Commerce or otherwise, which business may not, under the Constitution and Statutes of the United States, be made the subject of taxation by this State. In addition, the tax is not imposed upon gross rental receipts for which the hotel operator is prohibited from obtaining reimbursement for the tax from the customer by reason of a federal treaty. (d-5) On and after July 1, 2017, the tax imposed by this SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468