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