Legal Opinion
City of Columbus v. Hotels.com, L.P.
Court of Appeals for the Sixth Circuit
Decided September 10, 2012No. 10-4531, 10-4545PublishedCited by 32 opinions
1Opinion of the Court
OPINION
BOYCE F. MARTIN, JR., Circuit Judge.
This case concerns alleged violations of local occupancy-tax laws by various online travel companies. Plaintiffs — cities, townships, and a county in the state of Ohio— sued various online travel companies, asserting that the online travel companies violated local tax laws by failing to pay a transient-occupancy tax on the difference between a contractually agreed-upon “wholesale” room rate, charged by the hotels to the online travel companies, and a higher “retail” rate charged by the online travel companies to the customers. The localities seeking…
2Cases cited22 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Philip D. Overstreet v. Lexington-Fayette Urban County GovernmentCourt of Appeals for the Sixth Circuit · 2002
- Scottsdale Insurance v. FlowersCourt of Appeals for the Sixth Circuit · 2008
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3Cited by32 opinions
- Grant, Konvalinka & Harrison, PC v. BanksCourt of Appeals for the Sixth Circuit · 2013
- State Auto Property & Casualty Insurance v. HargisCourt of Appeals for the Sixth Circuit · 2015
- John MacDonald, Jr. v. Thomas M. Cooley Law SchoolCourt of Appeals for the Sixth Circuit · 2013
- Top Flight Entertainment, Ltd. v. SchuetteCourt of Appeals for the Sixth Circuit · 2013
- Tina Vance v. Amazon.com, Inc.Court of Appeals for the Sixth Circuit · 2017
27 more not listed; retrieve them via the Exa API.