Illinois Code § 65 ILCS 80/2

If any municipality which is a home rule unit, pursuant
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to a valid exercise of its home rule powers, by ordinance imposes a tax
upon the privilege of use and occupancy of a hotel or motel room within a
municipality, any public institution of higher
education within such municipality which operates a hotel or motel within such
municipality and charges rental for the occupancy of rooms in such hotel or motel
shall be subject to and comply with the terms of such ordinance,
unless such ordinance provides otherwise.
Nothing in this Act shall be construed to provide any limitation on the
power of any home rule unit to impose and collect any such tax.

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