City of Atlanta v. Hotels.com, L.P.

Bernes, Judge.

The City of Atlanta appeals from the trial court’s dismissal of its complaint brought against 17 online travel companies 1 for their alleged failure to remit hotel and occupancy taxes owed to the City. The trial court dismissed the complaint based on a lack of subject matter jurisdiction after concluding that the City could not bypass its administrative tax assessment procedures before bringing suit. For the reasons discussed below, we affirm.

So that counties and cities can raise revenue for tourism promotion and the provision of other local government services, the General…