Legal Opinion
Louisville/Jefferson County Metro Government v. Hotels.com, L.P.
Court of Appeals for the Sixth Circuit
Decided December 22, 2009No. 08-6302, 08-6303PublishedCited by 148 opinions
1Opinion of the Court
OPINION
RONALD LEE GILMAN, Circuit Judge.
Hotels.com, L.P. and various other online travel companies (OTCs) engage in a business practice whereby they agree to pay lodging establishments a contractually agreed room rate if the OTCs find customers to rent the available rooms. Customers pay to rent the rooms at a higher “retail” rate charged by the OTCs, which then remit the original negotiated price to the lodging establishments along with any taxes applicable to the negotiated “wholesale” price.
Asserting that the OTCs are violating local tax ordinances by failing to pay a transient room tax on…
2Cases cited18 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Gunasekera v. IrwinCourt of Appeals for the Sixth Circuit · 2009
- Rodriguez v. Tennessee Laborers Health & Welfare FundCourt of Appeals for the Sixth Circuit · 2004
- Gateway Construction Company v. WallbaumCourt of Appeals of Kentucky (pre-1976) · 1962
- Pitt County v. Hotels.Com, L.P.Court of Appeals for the Fourth Circuit · 2009
13 more not listed; retrieve them via the Exa API.
3Cited by148 opinions
- William Howe v. City of AkronCourt of Appeals for the Sixth Circuit · 2015
- Kenneth Seaton v. TripAdvisor LLCCourt of Appeals for the Sixth Circuit · 2013
- Pulte Homes, Inc. v. Laborers' International Union of North AmericaCourt of Appeals for the Sixth Circuit · 2011
- Jane Luna v. Ricky BellCourt of Appeals for the Sixth Circuit · 2018
- City of Columbus v. Hotels.com, L.P.Court of Appeals for the Sixth Circuit · 2012
143 more not listed; retrieve them via the Exa API.