Legal Opinion
Square 345 Ltd. Partnership v. District of Columbia
District of Columbia Court of Appeals
Decided May 24, 2007No. 04-TX-97PublishedCited by 7 opinions
1Opinion of the Court
WASHINGTON, Chief Judge:
This appeal is from an order of the Tax Division of the Superior Court granting summary judgment to appellee, the District of Columbia (“the District”), which held appellant Square 345 Limited Partnership’s (“Grand Hyatt” or “hotel”) attrition fee was subject to sales tax as the retail sale of a hotel room, pursuant to D.C.Code § 47-2002(2) (2001). We affirm.
I
The material facts in this case are undisputed. Grand Hyatt operates a hotel at 10th and H Streets, N.W., in the District of Columbia. As part of its services, the hotel contracts with groups that have scheduled…
2Cases cited9 opinions
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- Burt v. First American BankDistrict of Columbia Court of Appeals · 1985
- District of Columbia v. Acme Reporting Co.District of Columbia Court of Appeals · 1987
- George v. DadeDistrict of Columbia Court of Appeals · 2001
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3Cited by7 opinions
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- Smart Aziken v. DCDistrict of Columbia Court of Appeals · 2018
- Vornado 3040 M Street LLC v. District of ColumbiaDistrict of Columbia Court of Appeals · 2024
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