CITY OF ATLANTA v. HOTELS.COM, L.P.

No. S08G0568.

674 S.E.2d 898 (2009)

CITY OF ATLANTA v. HOTELS.COM, L.P., et al.

Supreme Court of Georgia.

Reconsideration Denied April 9, 2009.


Attorney(s) appearing for the Case

Pope, McGlamry, Kilpatrick & Morrison, Charles N. Pope, Neal K. Pope, Michael L. McGlamry, R. Timothy Morrison, Wade H. Tomlinson III, William U. Norwood III, Columbus, Bryan, Cave, Powell & Goldstein, Robert M. Travis, L. Lin Wood Jr., John R. Bielema Jr., Atlanta, for appellant.

Bondurant, Mixson & Elmore, Emmet J. Bondurant, Atlanta, Jones Day, Edward K. Smith, Robin A. Schmahl, James P. Karen, Deborah S. Sloan, Dallas, TX, Morrison & Foerster, Los Angeles, CA, David F. McDoweel, Skadden, Arps, Slate, Meagher & Flom, Karen L. Valihura, Wilmington, DE, Darrel J. Hieber, Los Angeles, McDermott, Will & Emery, Elizabeth B. Herrington, Katten, Muchin & Rosenman, David J. Stagman, Chicago, IL, Carol L. Morris, Alpharetta, for appellees.

Lamar, Archer & Cofrin, Robert C. Lamar, David W. Davenport, Atlanta, Vroon & Crongeyer, John W. Crongeyer, Walter J. Gordon, Sr., Hartwell, Archer & Lovell, David G. Archer, Cartersville, Kevin A. Ross, Los Angeles, CA, Brinson, Askew, Berry, Seigler & Richardson, Robert M. Brinson, Norman S. Fletcher, J. Anderson Davis, Samuel L. Lucas, Rome, Ansel F. Beacham III, Susan J. Moore, Ted C. Baggett, James F. Grubiak, Michele L. Nesmith, Holland & Knight, Charles S. Johnson III, Raymond P. Carpenter, Atlanta, amici curiae.


HUNSTEIN, Presiding Justice.

In 2006, Appellant City of Atlanta filed suit against Appellee Hotels.com, L.P., and several other online travel companies ("OTCs")1 seeking recovery for the OTCs' alleged liability for unpaid hotel occupancy taxes. Following the trial court's dismissal of the City's action, the Court of Appeals affirmed based on lack of subject matter jurisdiction due to the City's failure to exhaust available administrative...

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