Legal Opinion
Village of Bedford Park v. Expedia, Inc.
Court of Appeals for the Seventh Circuit
Decided November 22, 2017No. Nos. 16-3932 & 16-3944PublishedCited by 20 opinions
1Opinion of the Court
DARROW, District Judge.
Thirteen Illinois municipalities (“the municipalities”) assert that the Appellees-Cross-Appellants, which are online travel agencies (“OTAs"), have withheld money owed to them under their local hotel tax ordinances. The OTAs operate their online travel websites under the “merchant model”; customers pay an OTA directly to reserve rooms at hotels the OTA has contracted with. The participating hotels set a room rental rate. The OTA charges the customer a price that includes that rate, the estimated tax owed to the municipality, and additional charges for the OTA’s…
2Cases cited14 opinions
- United States v. WilliamsSupreme Court of the United States · 2008
- People v. J.W.Illinois Supreme Court · 2003
- State Farm Mutual Automobile Insurance Company v. Brian D. PateCourt of Appeals for the Seventh Circuit · 2001
- Landis v. Marc Realty, L.L.C.Illinois Supreme Court · 2009
- Pitt County v. Hotels.Com, L.P.Court of Appeals for the Fourth Circuit · 2009
9 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. Joseph WilliamsCourt of Appeals for the Seventh Circuit · 2019
- Access Living of Metro. Chi. v. Uber Techs., Inc.District Court, E.D. Illinois · 2018
- Finite Resources, Ltd. v. DTE Methane Resources, LLCCourt of Appeals for the Seventh Circuit · 2022
- Town of Breckenridge v. Egencia, LLCColorado Court of Appeals · 2018
- State v. Priceline.com, Incorporated n/k/a The Priceline Group, Inc. & a.Supreme Court of New Hampshire · 2019
15 more not listed; retrieve them via the Exa API.