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