California High Court: Online Travel Firms Are Not ‘Operators’ In Tax Dispute

Mealey's (December 13, 2016, 4:39 PM EST) -- SAN DIEGO — Affirming two lower courts’ rulings, the California Supreme Court on Dec. 12 determined that online travel companies (OTCs) do not meet the definition of hotel “operators” in a San Diego tax ordinance and, thus, are not liable for paying transient occupancy tax amounts assessed by the city on hotel customers (In Re Transient Occupancy Tax Cases, No. S218400, Calif. Sup.; 2016 Cal. LEXIS 9592)....