No. Under the Hotel Operators' Occupation Tax, public renting of hotel rooms, "is subject to tax, even if the person paying for the room may be a church, charity, or school or some other kind of nonprofit organization, and even if the person paying for the room may be a governmental agency or instrumentality (Federal, state, or local, or even a foreign government)." However, diplomatic officials issued diplomatic exemption cards by the federal government are exempt from tax. For more information, visit
86 Ill. Adm. Code 480.101.