Colantuono, Highsmith & Whatley, Michael G. Colantuono and Ryan Thomas Dunn for League of California Cities and California State Association of Counties as Amici Curiae on behalf of Plaintiff and Appellant.
McDermott Will & Emery, Elizabeth Herrington , Jessica A. Mariani and Jeffrey A. Rossman for Defendants and Respondents Orbitz, LLC, Trip Network, Inc., doing business as Cheaptickets.com and Internetwork Publishing Corp. doing business as Lodging.com.
Julian M. Baum & Associates and Julian M. Baum for Society of Travel Agents, Inc., as Amicus Curiae on behalf of Defendants and Respondents.
OPINION
WERDEGAR, J. —
(1) Like many other communities in this state and elsewhere, the City of San Diego (San Diego) has adopted an ordinance imposing a tax on visitors for the privilege of occupancy in hotels located within the city. The tax, known as a transient occupancy tax, is calculated as a percentage of the...
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