Illinois Code § 65 ILCS 80/3

Nothing herein shall be construed to authorize imposition of
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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.

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