Jones Day, Brian D. Hershman and Erica L. Reilley for Defendants and Respondents Expedia, Inc., Hotwire, Inc., Hotels.com, L.P., and Hotels.com GP, LLC.
K&L Gates and Nathaniel S. Currall for Defendants and Respondents Travelocity.com, L.P., and Site59.com, LLC.
McDermott Will & Emery and Jeffrey A. Rossman for Defendants and Respondents Orbitz, LLC, Cheaptickets.com and Lodging.com.
Court of Appeals of California, Second District, Division Two.
OPINION
CHAVEZ, J. —
This action is one of the coordinated "Transient Occupancy Tax Cases," in which certain cities have sought to impose liability on online travel companies (OTCs) for transient occupancy tax (TOT).1 The superior court ruled that under the plain language of appellant City of San Diego's (City) TOT ordinance, the OTCs have no TOT obligations or liability. We affirm.
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