Cities versus Online Travel Companies Liability for Room Occupancy Taxes

Material TypeArticleLanguageEnglish
TitleCities versus Online Travel Companies Liability for Room Occupancy Taxes Author(S)Arthur Hamilton (Author)
Abstract  This article examines suits by municipalities against online travel companies (OTCs) for not remitting the appropriate room occupancy tax. At issue is whether OTCs should collect tax on the amount they pay hotels for rooms or on the higher amount charged consumers ...Paginationp357-364
SubjectHome economicsDescriptorsHospitality industry
Journal TitleCornell Hospitality Quarterly  
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