Court of Appeals of California, Second District, Division Two.https://leagle.com/images/logo.png
March 27, 2014.
March 27, 2014.
Attorney(s) appearing for the Case
Kiesel Boucher Larson, William L. Larson; Baron & Budd, Laura J. Baughman, Thomas M. Sims; McKool Smith, Steven D. Wolens, Gary Cruciani; Daniel F. Bamberg and Jon E. Taylor, Deputy City Attorneys, for Plaintiff and Appellant City of San Diego.
Skadden, Arps, Slate, Meagher & Flom, Darrel J. Hieber, Stacy R. Horth-Neubert and Daniel M. Rygorsky for Defendants and Respondents Priceline.com Incorporated and Travelweb LLC.
Jones Day, Brian D. Hershman and Erica L. Reilley for Defendants and Respondents Expedia, Inc., Hotwire, Inc., Hotels.com, L.P., and Hotels.com GP, LLC.
K&L Gates and Nathaniel S. Currall for Defendants and Respondents Travelocity.com, L.P., and Site59.com, LLC.
McDermott Will & Emery and Jeffrey A. Rossman for Defendants and Respondents Orbitz, LLC, Cheaptickets.com and Lodging.com.
Court of Appeals of California, Second District, Division Two.
OPINION
CHAVEZ, J. —
This action is one of the coordinated "Transient Occupancy Tax Cases," in which certain cities have sought to impose liability on online travel companies (OTCs) for transient occupancy tax (TOT).1 The superior court ruled that under the plain language of appellant City of San Diego's (City) TOT ordinance, the OTCs have no TOT obligations or liability. We affirm.
FACTS
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