Illinois Compiled Statutes 65 ILCS 80 — Municipal Tax Compliance Act.

This Act shall be known and may be cited as "Municipal Tax Compliance Act"

This Act shall be known and may be cited as "Municipal Tax Compliance Act". (Source: P.A. 84-1429.)

If any municipality which is a home rule unit, pursuant to a valid exercise of its home rule powers, by ordinance imposes a tax upon the privilege of use and occupancy of a hotel or motel room within a municipality, any public institution of higher education within such municipality which operates a hotel or motel with…

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;…

As used in this Act, except when the context otherwise requires: (a) "Public institution of higher education" means the University of Illinois; Southern Illinois University; Chicago State University; Eastern Illinois University; Governors State University; Illinois State University; Northeastern Illinois University; No…