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marketplace facilitator and who meets the tax remittance threshold under this Act does not incur the tax under this Act. Instead, the hotel marketplace facilitator incurs the tax under this Act in accordance with the provisions of Section 3. (Source: P.A. 103-592, eff. 7-1-24.) (35 ILCS 145/3-3) Sec. 3-3. Re-renter of hotel rooms; credit for tax reimbursement. For transactions prior to July 1, 2026, a A re-renter of hotel rooms may take a credit against the tax it incurs on the rental of a hotel room under this Act for the amount it paid under subsection (e) of Section 3 of this Act to a hotel operator as reimbursement for the tax incurred under this Act for the rental of that room for the purposes of re-rental. (Source: P.A. 103-592, eff. 7-1-24.) (35 ILCS 145/6) (from Ch. 120, par. 481b.36) Sec. 6. Returns; allocation of proceeds. (a) Except as provided hereinafter in this Section, on or before the last day of each calendar month, every person engaged as a hotel operator in this State during the preceding calendar month shall file a return with the Department, stating: 1. the name of the operator; 2. the operator's his residence address and the SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468