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GANNON v. AIRBNB, INC.

No. 4D19-541.

295 So.3d 779 (2020)

Anne GANNON, in her capacity as Palm Beach County Tax Collector, on behalf of Palm Beach County, Appellant, v. AIRBNB, INC., Airbnb Payments, Inc., Homeaway.com, Inc., Homeaway, Inc., and TripAdvisor, LLC, Appellees.

District Court of Appeal of Florida, Fourth District.

March 25, 2020.

Attorney(s) appearing for the Case

Philip M. Burlington and Adam Richardson of Burlington & Rockenbach, P.A., West Palm Beach, and Louis M. Silber of Silber & Davis, West Palm Beach, and Jeffrey M. Liggio and Olivia D. Liggio of Liggio Law, P.A., West Palm Beach, for appellant.

Nicole K. Atkinson , Kenneth Bell , and Amy S.L. Terwilleger of Gunster, Yoakley & Stewart, P.A., West Palm Beach, and Craig S. Primis and Devin Anderson of Kirkland & Ellis, LLP, Washington, D.C., and Jeffrey A. Rossman of Freeborn & Peters LLP, Chicago, Illinois, for appellees.

Anne Gannon, in her capacity as Palm Beach County Tax Collector ("Tax Collector"), appeals summary judgment entered in favor of Appellees, Airbnb, Inc., Airbnb Payments, Inc., Homeaway.com, Inc., HomeAway, Inc., and TripAdvisor, LLC (collectively "Companies"). The final judgment determined that the Companies were not required to collect...

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