Hotel Occupancy Tax (H.O.T.) Litigation

The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.

 

 

 

Hotel Occupancy Tax (H.O.T.) Litigation  

Taxing Jurisdiction   Case Name   Court   Docket Number   Most Recent Disposition   Winning Party (at present)  
Various cities, California Transient Occupancy Tax Cases California Superior Court 4472 Feb. 6, 2013 OTCs
City and County of Denver, Colorado Expedia Inc. v. City and County of Denver District Court, City and County of Denver,Colorado 2012cv1446 April 3, 2013 Tax Authority
District of Columbia District of Columbia v. Expedia Inc., et al. Superior Court of the District of Columbia 2011 CA 002117 B Sept. 24, 2012 Tax Authority
Alachua County (and other counties), Florida Alachua County, et al. v. Expedia Inc., et al. Court of Appeal of Florida, First District (currently pending before Supreme Court of Florida) 1D12-2421 (Supreme Court of Florida: SC13-838) Feb. 28, 2013 (Supreme Court of Florida: Sept. 10, 2013) OTCs
Hawaii In re Travelocity.com L.P. Hawaii Tax Appeal Court 11-1-0021 Aug. 15, 2013 Tax Authority
City of Chicago, Illinois City of Chicago v. Hotels.com L.P., et al. Illinois Circuit Court 2005 L 051003 June 21, 2013 Tax Authority
City of Bowling Green, Kentucky Bowling Green, Ky. v. Hotels.com L.P. Court of Appeals of Kentucky 2010-CA-000825-MR April 29, 2011 OTCs
Louisville/Jefferson County Metro (and other counties) Government, Kentucky Louisville/Jefferson County Metro Government v. Hotels.com L.P. U.S. Court of Appeals for the Sixth Circuit 08-6302/6303 Dec. 22, 2009 OTCs
City of Gallup (and similiarly situated municipalities), New Mexico City of Gallup, N.M. v. Hotels.com L.P., et al. U.S. District Court for the District of New Mexico 07-CV-644 JEC/CG March 23, 2013 OTCs
City of Columbus (and other cities), Ohio City of Columbus v. Hotels.com LP Sixth Circuit Court of Appeals 10-4531/4545 Sept. 10, 2012 OTCs
South Carolina Travelscape, LLC v. South Carolina Dept. of Rev. Supreme Court of South Carolina 26913 Jan. 18, 2011 Tax Authority
City of Houston, Texas City of Houston v. Hotels.com L.P. Texas Court of Appeals 12-0066 Oct. 26, 2012 OTCs
City of San Antonio (and similarly situated municipalities), Texas City of San Antonio v. Hotels.com L.P. U.S. District Court, Western District of Texas SA-06-CA-381-OG April 4, 2013 Tax Authority
Wyoming In the Matter of the Appeal of Travelocity.com L.P. Wyoming Board of Equalization 2010-112; 2010-113; 2010-114; 2010-115; 2010-117; 2010-127; and 2010-146 Feb. 28, 2013 Tax Authority