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operators' hotel operators' occupation tax liability in the transaction is, the guest or re-renter, as applicable, shall have a legal right to claim a refund of such amount from such operator. However, if such amount is not refunded to the guest or re-renter, as applicable, for any reason, the hotel operator is liable to pay such amount to the Department. (Source: P.A. 103-9, eff. 6-7-23; 103-592, eff. 7-1-24.) (35 ILCS 145/3-2) Sec. 3-2. No resale exemption for transactions prior to July 1, 2026; hotel marketplace facilitators subject to tax beginning July 1, 2026 tax incurred by re-renters of hotel rooms. Until July 1, 2026, a A hotel operator who rents, leases, or lets rooms subject to tax under this Act through to a re-renter of hotel rooms incurs the tax under this Act on the gross rental receipts it receives from that re-renter of hotel rooms and cannot claim any resale exemption. In such situations, the re-renter of hotel rooms incurs tax under this Act on its gross rental receipts as provided in Section 3 of this Act, subject to a credit as provided in Section 3-3 for any reimbursement of tax paid to the hotel operator under subsection (e) of Section 3 of this Act. Beginning July 1, 2026, a hotel operator who rents, leases, or lets rooms subject to tax under this Act through a re-renter of hotel rooms, a hosting platform for short-term rentals, or through any other person who meets the definition of a hotel SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468