{"data":{"id":"us-il/65-ilcs-80-3","jurisdiction":"us-il","citation":"65 ILCS 80/3","heading":"","body":"Nothing herein shall be construed to authorize imposition of any tax by municipalities on the rental of living quarters in dormitories; on the provision of room and board in dormitories; on the rental of rooms in student unions or student centers, leased or operated by such institutions, to permanent residents thereof; on parking spaces furnished and provided by any public institution of higher education; on university-sponsored performances and university-sponsored athletic contests. Nothing in this Act shall be deemed or construed to require any such institution to collect or remit any tax to any municipality in connection therewith.","path":["CHAPTER 65 MUNICIPALITIES","Municipal Tax Compliance Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=815\u0026ChapterID=14\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:23Z","sha256":"bae190bf473ed105c84ac643cef6b831029c1a1e05d0bd093c07fe9660dacfad","source_id":"us-il","stale":false,"prev":"us-il/65-ilcs-80-2","next":"us-il/65-ilcs-80-4"},"notice":"GroundRules: Original legal text. Not legal advice."}