Northwestern University v. City of Evanston

The City of Evanston (City), pursuant to its home rule power, in 1973 adopted a “hotel-motel tax” found in section 3 — 2—4 of the Evanston Municipal Code. “Hotel” and “motel” were defined to in-elude “every building or structure kept, used *** advertised and held out to the public to be a place where lodging or food, or lodging and food or apartments or suites, or other accommodations are offered for a consideration to guests in which ten (10) or more rooms, apartments or suites or other accommodations are used for the lodging or lodging and food for such guests.” (Evanston, Ill., Municipal…