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(65 ILCS 80/4)
(from Ch. 24, par. 1554)
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;
Northern Illinois University; Western Illinois University; the public community
colleges of the State and any other public universities, colleges and community
colleges now or hereafter established or authorized by law.
(b) "Hotel", "operator", "occupancy", "room" or "rooms", "permanent
resident" and "rental" each shall have the respective meanings ascribed
thereto by Section 2 of The Hotel Operator's Occupation Tax Act, except
that the term "hotel" shall also include dormitories, student unions and
student centers owned, leased or operated by public institutions of higher
(c) "Parking spaces" means spaces provided and furnished for persons to
park motor vehicles with or without a charge by a public institution of
higher education under the control of such public institution of higher
(d) "Student performances" means theatricals, shows, motion picture
shows, or live performances when such theatricals, shows, motion picture
shows or live performances are sponsored by a public institution of higher
education or a student organization recognized by a public institution of
higher education or in which students enrolled in a public institution of
higher education constitute more than 50% of the performers. Student
performances shall not include performances which take place within the
physical boundaries of a public institution of higher education and are
sponsored in whole or in part by any individual or business entity which is
not a student, a public institution of higher education, a recognized
student organization or an employee of said public institution of higher
education or where an individual or business entity rents or leases a
building owned by a public institution of higher education for the purpose
of the staging of such a performance.
(e) "Student athletic contests" means any athletic contest sanctioned
and performed under the auspices of the National Collegiate Athletic
Association or the National Association of Intercollegiate Athletics or any
athletic contest sanctioned or performed under the auspices of a public
institution of higher education as defined herein.
(Source: P.A. 89-4, eff. 1-1-96.)