Daily collection of tax must be remitted to the department within 48 hours after the close of the racing day for which the tax was assessed. Imposed on persons in the business of riverboat gambling operations and the system of wagering incorporated therein. The department collects the tax and deposits it in the State Gambling Fund, less 25 percent of the tax, which is paid to the unit of local government designated as the riverboat's home dock. Payment is made by the riverboat's licensed owner to the State Gaming Board after the close of the day when the wagers are made. Imposed on persons in the business of renting, leasing, or letting rooms to persons for living quarters for periods of less than 30 days.
Tax is paid with the return.
A monthly return is due on or before the last day of the month following the month for which the return is filed. An annual return is due on or before January 31 of the year following the year for which the return is filed. Imposed on persons in the business of renting, leasing, or letting rooms in the city of Chicago. The department collects the tax and deposits the receipts with the state treasurer. Same as provided for in the Hotel Operators' Occupation Tax Act.