499
5confidencegames
Maurice B Foley 360x1000
8albion'
James Gould Cozzens 360x1000
1lauber
lifeinmiddlemarch2
3theleastofus
Anthony McCann2 360x1000
Stormy Daniels 360x1000
Samuel Johnson 360x1000
1defense
11albion
6albion
Thomas Piketty2 360x1000
7albion
1lafayette
2gucci
13albion
2paradise
storyparadox2
Susie King Taylor 360x1000
2defense
3confidencegames
2jesusandjohnwayne
2lookingforthegoodwar
Thomas Piketty1 360x1000
2trap
Spottswood William Robinson 360x1000
10abion
7confidencegames
LillianFaderman
1gucci
2albion
2transadentilist
1falsewitness
Brendan Beehan 360x1000
Margaret Fuller 360x1000
Susie King Taylor2 360x1000
Edmund Burke 360x1000
12albion
3paradise
1trap
Anthony McCann1 360x1000
Ruth Bader Ginsburg 360x1000
199
George M Cohan and Lerarned Hand 360x1000
1madoff
George F Wil...360x1000
1confidencegames
Maria Popova 360x1000
299
1transcendentalist
11632
Tad Friend 360x1000
Richard Posner 360x1000
1paradide
2lafayette
14albion
AlexRosenberg
Margaret Fuller1 360x1000
399
Betty Friedan 360x1000
lifeinmiddlemarch1
Thomas Piketty3 360x1000
Margaret Fuller4 360x1000
5albion
Gilgamesh 360x1000
Margaret Fuller2 360x1000
storyparadox3
2falsewitness
1jesusandjohnwayne
1empireofpain
3albion
Margaret Fuller3 360x1000
Margaret Fuller5 360x1000
Mary Ann Evans 360x1000
Storyparadox1
4confidencegames
1lookingforthegoodwar
1albion
Learned Hand 360x1000
4albion
Mark V Holmes 360x1000
2confidencegames
3defense
Margaret Fuller 2 360x1000
6confidencegames
1theleasofus
9albion
Office of Chief Counsel 360x1000
Lafayette and Jefferson 360x1000
Adam Gopnik 360x1000
2theleastofus
Originally Published on forbes.com on March 3rd, 2012

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A while I go I wrote a piece calledIs Expedia Stealing From Its Customers ? I heard from somebody at Expedia about it.  I was referring to the practice of having a “tax recovery charge” that was greater than the amount of room tax actually paid by Expedia to the hotel operator to be passed on to the locality.  The Expediarepresentative wrote that they always won when the issue was contested in court, but that was not really accurate.  The various cases on the issue do not seem to have an overarching federal constitutional principle involved, so they turn on the precise wording of state statutes and local ordinances and principles of state constitutions.  You probably will not be shocked to learn that the cities are not fighting to have Expedia make refunds to their visitors.  They want the money for the cities.   The City of Brotherly Love recently got bad news from the Commonwealth Court of Pennsylvania.  The Commonwealth Court upheld a lower court decision denying the city a little over a million dollars that it was seeking from Expedia for the years 2001 to 2005.  As with many of these decisions it turned on precise definitions:
Ultimately, the trial court and Board concluded that Expedia did not fall within the definition of “operator,” with the Board specifically holding that Expedia did not “possess the right to rent or lease” hotel rooms, the very provision upon which the City primarily relied in support of its argument that Expedia was an “operator.” The record supports such a conclusion and holding.
If you check the fine print on the Expedia site they explain the whole “tax recovery fee” concept, so it is not stealing.  It is just annoying.
You can follow me on twitter @peterreillycpa.