City of Rome, Georgia v. Hotels.com, L.P.

HALL, District Judge:

Plaintiff City of Rome, on behalf of the certified class of over 250 cities and counties throughout Georgia (“the Localities”), appeals both the district court’s grant of summary judgment on its claims for back taxes allegedly owed by the defendant online travel companies (“OTCs”) and the district court’s imposition of sanctions for violation of its disclosure obligations under Federal Rule of Civil Procedure 26(a). The Localities argue that they are entitled to relief under O.C.G.A. § 48-13-50 et seq. (“the Enabling Statute”), as well as on their state common law claims.…