Short Term Rental Tax

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Information about the City of Bloomington's Short Term Rental Tax is available here, including links to the relevant code, registration and remittance forms.

If you need any additional information please contact the Finance Department at (309) 434-2233.

Short Term Rental Tax Chapter 39, Article XX
Short Term Rental Tax Registration Form
Short Term Rental Tax Certification Form 
Short Term Rental Tax Remittance Form

Short Term Rental FAQs

  • What is the Short Term Rental Tax (STRT)?

    This 6.0% tax is applied to the gross rental charge on all or part of a dwelling within the City that is rented to anyone who occupies overnight accommodations for a period of less than 30 days.

    For further guidance, refer to City Municipal Code, Chapter 39, Article XX.

  • What kind of rental property is subject to STRT?

    The tax is applied to any building designed or used principally for residential occupancy, including without limitation, single family dwellings, two family dwellings, and multiple family dwellings.

  • Do I need my rental property inspected and registered with the City?

    A residential rental unit is defined under the Rental Property Inspection Program, as follows:

    Any unit in an apartment house, duplex, condominium or single family home in the City of Bloomington that is rented or available for rent.

    The Community Development Department – Code Enforcement Division administers the Rental Property Inspection Program on behalf of the City. In accordance with the Program, registration is required of all residential rental units. A property owner and/or operator of a Short-Term Residential Rental Unit is required to annually register the residential rental unit with the Code Enforcement Division. An individual sleeping room in an owner occupied dwelling would, however, be exempt from the Rental Property Inspection Program.

    If you need additional information, please go to the Community Development Department's Rental Property website or call the Registration Program at (309) 434-2244.

  • What does the STRT apply to?

    The City’s tax applies to the total consideration paid for the rental of a Short-Term Residential Rental Unit.

  • Are there any exemptions to the STRT?

    There are no exemptions.

  • Who is liable to collect and remit the STRT?

    Ultimately, it is the responsibility of any property operator who thinks they may be subject to the Short Term Rental Tax to implement, collect, and remit this tax to the City.

  • May I use my Listing Site (such as Airbnb, VRBO, HomeAway, etc.) as a 3rd party Intermediary to collect and remit the STRT on my behalf?

    Yes, but be aware that you are still responsible to:

    1. Register each property to pay tax. See this link to the STRT Remittance Form.   
    2. Remit a monthly Certification Form accompanied by documentation of tax collections. Your Listing Site needs to provide you with this data. See this link to the STRT Certification Form.

    Notes: (a) Your Listing Site may refer to STRT as a Local "Occupancy Tax.". (b) The City retains the right to audit your own rental property tax records as outlined in the municipal code.

  • Can I submit STRT on the same form as other local taxes?

    No. Short Term Rental Taxes must be submitted separately from any other tax for which you may be liable.

  • Can I submit STRT Forms online?

    Not at this time. However, all orms can be downloaded from our website.

    1. Registration Form may be mailed, faxed, or emailed.
    2. Monthly Tax Certification Form may be faxed or emailed if no payment is due. However, if you file late, the Form along with payment must be mailed.
    3. Monthly Tax Remittance Form with payment must be mailed.

    Note: To operate properly, the Certification and Remittance Forms must be opened with free Adobe Acrobat Reader software or related Adobe software product.

  • Can I pay STR Taxes online?

    Not at this time. Instead, if operators remitting the tax themselves can:

    1. Mail the form along with a check, or
    2. Bring in the form to the Finance Department along with cash or a check.

  • When do I file the STRT?

    The Short Term Rental Form and Tax must be remitted by the 25th day of the month following the month of collection.

    1. If you remit by mail, it must be postmarked by the 25th.
    2. If you bring in your form to City Hall, we must receive it on the 25th.

    For example, Short Term Rental Taxes collected in the month of June must be remitted on or before the 25th of July.

    Note: If the 25th falls on a weekend and/or Holiday, then the postmark or payment is due the first business day afterwards.

  • What happens if Short Term Rental Tax is remitted after the 25th of the month?

    If taxes are remitted after the 25th of the month:

    1. A 5% late payment penalty fee is applied, AND
    2. A 2% interest charge is applied immediately and, afterward, an additional 2% for each month payment is not received.

  • How should I file and pay STRT each month?

    1. Choose and complete the correct form.
    2. Attach the documents requested for each form.
    3. Sign the form.
    4. Write a check (as applicable).
    5. Mail or drop off all documents by the 25th of the month.

    BY MAIL:

    City of Bloomington City Hall - Finance Department
    ATTN: Short Term Rental Tax Collections Room 100
    PO BOX 3157 109 E. Olive Street
    Bloomington, IL 61702-3157 Bloomington, IL 61704

  • How do I get started with the Short Term Rental Tax?

    1. Identify whether you will liable to collect and remit Short Term Rental Taxes.
    2. Contact the Building Safety Department at 309-434-2244 to determine whether your property must be Registered in the Rental Property Program.
    3. Register to pay STR Tax with the Finance Department.
    4. Collect and remit taxes to the City’s Finance Department.

    If you have further questions, contact us at 309-434-2233 or to help provide the best possible service.

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