Dekalb

Short-term rentals with five or fewer rooms are currently exempt from City of DeKalb licensing and hotel-motel tax requirements.

In the City of DeKalb, typical short-term rentals (5 rooms or fewer) do not require a local business license or the payment of the city's hotel tax. However, hosts must still register with the Illinois Department of Revenue to collect state taxes. Larger operations with 6 or more rooms are classified as hotels and must meet strict licensing and tax collection rules.