Legal Opinion
City of San Antonio, Texas v. Hotels.Com, L.P., et
Court of Appeals for the Fifth Circuit
Decided November 29, 2017No. 16-50479PublishedCited by 9 opinions
1Opinion of the Court
RHESA HAWKINS BARKSDALE,' Circuit Judge:
In this class action pursued by 173 Texas municipalities, primarily at issue is whether the service fee an online travel company (OTC) charges for facilitating a hotel reservation is included in the “cost of occupancy”, and, therefore, subject to the municipalities’ hotel occupancy tax ordinances. The district court concluded the service fee is included. VACATED and RENDERED.
I
An OTC website allows a traveler' to compare the rates for airlines, hotels, and rental-car companies, as well as request reservations from them. Regarding the ordinances at issue,…
2Cases cited9 opinions
- West v. American Telephone & Telegraph Co.Supreme Court of the United States · 1940
- Stoner v. New York Life InsuranceSupreme Court of the United States · 1941
- Transcontinental Gas Pipe Line Corporation v. Transportation Insurance CompanyCourt of Appeals for the Fifth Circuit · 1992
- Broussard v. State Farm Fire & Casualty Co.Court of Appeals for the Fifth Circuit · 2008
- James v. State Farm Mutual Automobile InsuranceCourt of Appeals for the Fifth Circuit · 2014
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Carley Ex Rel. Situated v. Crest Pumping Techs., L. L.C.Court of Appeals for the Fifth Circuit · 2018
- City of San Antonio, Texas v. Hotels.Com, L.P., etCourt of Appeals for the Fifth Circuit · 2020
- Town of Breckenridge v. Egencia, LLCColorado Court of Appeals · 2018
- Agredano v. State Farm LloydsDistrict Court, W.D. Texas · 2021
- Cazares v. Ortho El Paso, P.A.District Court, W.D. Texas · 2020
4 more not listed; retrieve them via the Exa API.