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