Wake County v. Hotels.com, L.P.

BRYANT, Judge.

Where the trial court did not err in concluding that defendants are not subject to plaintiffs’ occupancy tax and where the trial court did not err in concluding that defendants were not required to collect and remit an occupancy tax, we affirm the trial court’s grant of summary judgment in favor of defendants. Where the trial court dismissed plaintiffs’ claim seeking recovery for collected but not remitted taxes on the basis of a contractual obligation because of plaintiffs’ failure to provide sufficient notice of the claim in their pleadings, we affirm the dismissal. Lastly,…