Live Breaking News & Updates on Occupancy Tax Cases The Court

February 23, 2017
“Like many other communities in this state and elsewhere, the City of San Diego (San Diego) has adopted an ordinance imposing a tax on visitors for the privilege of occupancy in hotels within the c
“Like many other communities in this state and elsewhere, the City of San Diego (San Diego) has adopted an ordinance imposing a tax on visitors for the privilege of occupancy in hotels within the city. The tax, known as a transient occupancy tax, is calculated as a percentage of the ‘Rent charged by the Operator’ of the hotel (San Diego Mun. Code, 35.0103).”
In this week’s article. we discuss recent developments in the imposition of state and local taxes on online travel companies (OTCs) in San Diego, California [see In Re Transient Occupancy Tax Cases, 2016 WL 7187624 (Cal. Sup. 2016) and on hotels in New York State Villages and Towns [see Spector, Cuomo approves new local hotel taxes, The Journal News (1/2/2017)]. We have previously discusse ....

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