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