Illinois Code § 65 ILCS 5/8-3-17

The corporate authorities of a municipality may not
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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.

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