CITY OF HOUSTON v. HOTELS.COM, L.P.

No. 14-10-00349-CV.

357 S.W.3d 706 (2011)

CITY OF HOUSTON, Texas and Harris County-Houston Sports Authority, Appellants, v. HOTELS.COM, L.P., Hotwire, Inc., Expedia, Inc., Travelnow.Com, Inc., Trip Network Inc. d/b/a Cheaptickets.Com, Orbitz, LLC, Internetwork Publishing Corp. d/b/a Lodging.Com, Priceline.Com Inc., Lowestfare.Com Inc., Travelweb LLC, and Travelocity.Com LP, Appellees.

Court of Appeals of Texas, Houston (14th Dist.).

Rehearing Overruled December 7, 2011.


Attorney(s) appearing for the Case

Jacks C. Nickens , Houston, for Appellants.

David E. Keltner , Fort Worth, for Appellees.

Panel consists of Chief Justice HEDGES and Justices FROST and CHRISTOPHER.


OPINION

TRACY CHRISTOPHER, Justice.

This is one of many similar suits across the country in which local taxing authorities have sued online travel companies to recover allegedly unpaid hotel occupancy taxes. Although the claims are similar, the outcome of each case depends on the evidence introduced and the language of the taxing provision at issue. Both the City of Houston and the Harris County-Houston Sports Authority tax "the cost of occupancy," which...

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