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Taxation – Hotel Occupancy Tax – Online Booking Companies – Not ‘Operators’ – Contract — Tort/Negligence (access required)

Wake County v. Hotels.com, L.P. The defendant-online booking companies are not hotel “operators” within the meaning of the enabling statutes or the ordinances that establish the plaintiff-counties’ hotel occupancy taxes. Therefore, defendants are not required to pay the occupancy taxes to the counties.
By North Carolina Lawyers Weekly Staff 
Published: January 15, 2013
Time posted: 11:49 am
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