California Court of Appeal

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In re Transient Occupancy Tax Cases, B243800A

The trial court's ruling that under the plain language of San Diego's transient occupancy tax (TOT), online travel companies (OTCs) have no TOT obligations or liability is affirmed, where: 1) the ordinance does not impose a tax on OTCs; 2) the OTC service fees are not charged by the hotel operator and therefore they are not taxable; and 3) because the OTCs' fees are not taxable rent, San Diego's non-ordinance based claims must also fail. (Opinion on rehearing)

Appellate Information

  • Decided 03/27/2014
  • Published 03/27/2014




  • California Court of Appeal