Legal Opinion
Expedia, Inc. v. City of Columbus
Court of Appeals of Georgia
Decided July 13, 2010No. A10A0563, A10A0826PublishedCited by 68 opinions
1Opinion of the Court
Miller, Chief Judge.
These cases arise out of the Supreme Court of Georgia’s decision in Expedia, Inc. v. City of Columbus, 285 Ga. 684 (681 SE2d 122) (2009). Therein the Supreme Court held that pursuant to OCGA § 48-13-50 and the Hotel-Motel Occupancy Excise Tax Ordinance of the City of Columbus (the “City”), Expedia must remit hotel occupancy taxes to the City based on the full room rate it charged its customers rather than the wholesale rate it agreed to pay the hotel for the room. Id. at 689 (4). Expedia’s liability for past taxes, penalties, interest, costs, expenses, and attorney fees…
2Cases cited16 opinions
- Cohen v. Beneficial Industrial Loan Corp.Supreme Court of the United States · 1949
- Swint v. Chambers County CommissionSupreme Court of the United States · 1995
- Digital Equipment Corp. v. Desktop Direct, Inc.Supreme Court of the United States · 1994
- Flanagan v. United StatesSupreme Court of the United States · 1984
- Richardson-Merrell Inc. v. Koller Ex Rel. KollerSupreme Court of the United States · 1985
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3Cited by68 opinions
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- Settendown Public Utility, LLC v. Waterscape Utility, LLCCourt of Appeals of Georgia · 2013
- Bradberry v. StateCourt of Appeals of Georgia · 2012
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