HAYES, Justice.
This is an appeal by Cynthia Bedford and others (taxpayers) from a judgment of the trial court affirming a determination by the Commissioner of Taxes that booking fees and cancellation fees, received by taxpayers for the rental of condominium units, are subject to the Meals and Rooms Tax, 32 V.S.A. §§ 9201-9281.
Taxpayers contend, first, that a privately-owned condominium unit cannot be considered a "hotel" within the meaning of 32...
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