This Section is a denial and limitation under subsection (g) of Section 6 of Article VII of the Illinois Constitution of the power of a home rule municipality to impose a tax in violation of this Section.
65 ILCS 5/8-3-17
The corporate authorities of a municipality may not impose a tax on any tuition or fees received by a public or private post-secondary educational institution or on any student with respect to his or her being enrolled in such an institution
Known as the Tourism, Conventions and Other Special Events Promotion Act
The act spans §§ 65-5-8-3-1 to 65-5-8-3-9 (24 sections).
P.A. 86-1476.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.