{"data":{"id":"us-il/65-ilcs-5-8-3-17","jurisdiction":"us-il","citation":"65 ILCS 5/8-3-17","heading":"","body":"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. 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.","path":["CHAPTER 65 MUNICIPALITIES","Illinois Municipal Code."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=802\u0026ChapterID=14\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:23Z","sha256":"84dc87eab513d7a4cf0173e0f506eaf90149e0bfa48deed070c83d0a5d75be8d","source_id":"us-il","stale":false,"prev":"us-il/65-ilcs-5-8-3-16","next":"us-il/65-ilcs-5-8-3-18"},"notice":"GroundRules: Original legal text. Not legal advice."}