City of Charleston, SC v. Hotels. Com, LP
District Court, D. South Carolina
1Opinion of the Court
ORDER
PATRICK MICHAEL DUFFY, District Judge.
This matter is before the court on Defendants’ Motion for Reconsideration pursuant to Fed.R.Civ.P. 59(e), or in the alternative, to certify an interlocutory appeal in this matter pursuant to 28 U.S.C. § 1292(b). For the reasons set forth herein, the Defendants’ Motions are denied.
FACTUAL BACKGROUND
The facts, as alleged by Plaintiffs’ Amended Complaints, are as follows:
Pursuant to their respective Municipal Accommodations Fee Ordinances, Charleston imposes a tax of 2% and Mt. Pleasant imposes a tax of 1% (the “tax”) on the gross proceeds derived from…
2Cases cited11 opinions
- Pacific Insurance Company v. American National Fire Insurance Company, Rail Link, IncorporatedCourt of Appeals for the Fourth Circuit · 1998
- Gould v. GouldSupreme Court of the United States · 1917
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- In Re Holly Flor and Rudolph Mangels, Debtors. Holly Flor and Rudolph Mangels, Debtors-Appellants v. Bot Financial Corp., Creditor-AppelleeCourt of Appeals for the Second Circuit · 1996
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3Cited by18 opinions
- Louisville/Jefferson County Metro Government v. Hotels.com, L.P.Court of Appeals for the Sixth Circuit · 2009
- Lynn v. Monarch Recovery Management, Inc.District Court, D. Maryland · 2013
- Butler v. DirectSAT USA, LLCDistrict Court, D. Maryland · 2015
- Regan v. City of CharlestonDistrict Court, D. South Carolina · 2014
- Travelocity.Com LP v. Wyoming Department of RevenueWyoming Supreme Court · 2014
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