Legal Opinion
City of Philadelphia v. City of Philadelphia Tax Review Board
Commonwealth Court of Pennsylvania
Decided February 2, 2012PublishedCited by 5 opinions
1Opinion of the Court
OPINION BY
Judge McCULLOUGH.
The City of Philadelphia (City) appeals from the January 13, 2011, order of the Court of Common Pleas of Philadelphia County (trial court) denying the City’s ap*17peal from a decision of the City’s Tax Review Board (Board) concluding that Ex-pedía, Inc. (Expedia) was not subject to the City’s Hotel Room Rental Tax (Hotel Tax).3 We affirm.
Facts
The underlying facts of this case are not in dispute and may be summarized as follows. Expedia is an online travel service that allows customers to make travel arrangements, including reservations for hotels, flights, rental cars,…
2Cases cited7 opinions
- Louisville/Jefferson County Metro Government v. Hotels.com, L.P.Court of Appeals for the Sixth Circuit · 2009
- St. Louis County v. Prestige Travel, Inc.Supreme Court of Missouri · 2011
- City of Findlay v. Hotels.Com, L.P.District Court, N.D. Ohio · 2006
- City of Philadelphia v. Tax Review BoardCommonwealth Court of Pennsylvania · 1993
- City of Philadelphia v. Tax Review Board of Philadelphia Ex Rel. FloydCommonwealth Court of Pennsylvania · 2007
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Travelocity.Com LP v. Wyoming Department of RevenueWyoming Supreme Court · 2014
- City of Goodlettsville v. Priceline.com, Inc.District Court, M.D. Tennessee · 2012
- Town of Breckenridge v. Egencia, LLCColorado Court of Appeals · 2018
- Phoebe Services, Inc. v. City of Allentown & City of Allentown Tax Appeal BoardCommonwealth Court of Pennsylvania · 2021
- Travelocity.com LP, Priceline.com Incorporated, Hotels.com, LP, Hotwire, Inc., Expedia, Inc., Orbitz, LLC, and Trip Network, Inc. (d/b/a Cheaptickets.com) v. Wyoming Department of RevenueWyoming Supreme Court · 2014