Court of Appeals of New York
Expedia, Inc. v. The City of New York Department of Finance, 180
The Appellate Division erred in holding that Local Law 43, a hotel room occupancy tax, applicable to online travel companies, is unconstitutional, where: 1) defendant-city had the authority to enact the tax; and 2) Local Law 43 is not unconstitutional because the State Legislature granted defendant-city broad authority to impose a tax on hotel occupants, and Local Law 43 taxes only payments for the occupancy of a hotel room.
Appellate Information
- Decided 11/21/2013
- Published 11/21/2013
Judges
- RIVERA
Court
- Court of Appeals of New York