Legal Opinion
Pitt County v. Hotels.Com, L.P.
Court of Appeals for the Fourth Circuit
Decided January 14, 2009No. 07-1900PublishedCited by 83 opinions
1Opinion of the Court
OPINION
MICHAEL, Circuit Judge:
North Carolina’s Pitt County (the County) appeals the dismissal of its putative class action brought against a number of online travel companies for failure to pay the County’s hotel occupancy tax. The online companies purchase rooms from hotels in the County at wholesale rates, charge consumers marked-up rates, but remit no occupancy taxes to the County. The district court determined that the online companies were not subject to the County’s occupancy tax and dismissed the action on the ground that the County lacked standing to sue.
North Carolina law permits…
2Cases cited14 opinions
- Lujan v. Defenders of WildlifeSupreme Court of the United States · 1992
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Bell v. HoodSupreme Court of the United States · 1946
- David Wayne Evans v. B.F. Perkins CompanyCourt of Appeals for the Fourth Circuit · 1999
- United States v. MerriamSupreme Court of the United States · 1923
9 more not listed; retrieve them via the Exa API.
3Cited by83 opinions
- Adrian King, Jr. v. Jim RubensteinCourt of Appeals for the Fourth Circuit · 2016
- Bruce Goldfarb v. Mayor and City Council of BaltimoreCourt of Appeals for the Fourth Circuit · 2015
- Simmons v. United Mortgage & Loan Investment, LLCCourt of Appeals for the Fourth Circuit · 2011
- Crosby v. City of GastoniaCourt of Appeals for the Fourth Circuit · 2011
- Louisville/Jefferson County Metro Government v. Hotels.com, L.P.Court of Appeals for the Sixth Circuit · 2009
78 more not listed; retrieve them via the Exa API.