Delta Air Lines, Inc. v. County Board

In this appeal we consider the validity of the Arlington County transient occupancy tax as applied to lodging secured by Delta Air Lines for use by its employees.

In 1989, Arlington County assessed the Stouffer Concourse Hotel $64,784.40 and $20,569 plus penalty and interest for additional transient occupancy taxes incurred from January 1, 1987 through February 28, 1989, and March through October, 1989, respectively. The County similarly assessed the Hyatt Arlington Hotel $18,311.40 and $11,469.60 plus penalty and interest for additional transient occupancy taxes incurred from May 1, 1988…