Louisville/Jefferson County Metro Government v. Hotels.com, L.P.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that under Kentucky law, OTC was not subject to a transient room tax on the room rent charged by ―organizations doing business as motor courts, motels, hotels, inns or like or similar accommodations businesses‖
• refusing to entertain loophole hypotheticals and pointing out that the legislature, “not the court, is the proper entity to close any such potential loophole.”
• finding Hotels.com a “reseller” though it remitted payment to the hotel from the customer
• a federal court is “obliged to decide the case as [it] believe[s] the [Ohio] Supreme Court would”
• imposed tax on amounts charged by entities “doing business as . . . hotels”
• OTCs are not accommodation businesses that are similar to hotels and motels because they do not physically control or furnish the rooms they advertise, nor do they 8 make rooms physically available to guests

Source: CourtListener parenthetical corpus (CC0).