NORTHWESTERN UNIVERSITY v. CITY OF EVANSTON

No. 1-90-1227.

582 N.E.2d 1251 (1991)

221 Ill. App.3d 893

164 Ill.Dec. 307

NORTHWESTERN UNIVERSITY, Plaintiff-Appellee, v. CITY OF EVANSTON, a municipal corporation, Defendant-Appellant.

Appellate Court of Illinois, First District, Fifth Division.

November 1, 1991.


Attorney(s) appearing for the Case

Jack M. Siegel, Chicago, for defendant-appellant.

Sidley & Austin, Chicago (Frederic J. Artwick and Lisa A. Hausten, of counsel) and Michael C. Weston, Evanston, for plaintiff-appellee.


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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