Oxford Investments, Inc. v. Mashburn

HIGHERS, Judge.

The facts in this case are not in dispute, but the issue involves a question of law which requires construction of Chapter 131 of the Private Acts of 1969.

That Act authorizes Shelby County to levy a privilege tax upon transients occupying hotel or motel rooms or other such *97accommodations, for the purpose of constructing a convention center. The operator of the hotel or motel is required to collect the tax from the transient and to remit all such amounts to the County Court Clerk. The “operator” is defined as “the person operating the hotel whether as owner, lessee or…