Justice McNULTY delivered the opinion of the court.
The City of Evanston, 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 include "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...
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