Hotels.com et al. are online travel companies (OTCs) which book hotel rooms and make other travel arrangements for customers who access their services over the internet. The OTCs' business model, known as the "merchant model," is fully detailed in Expedia v. City of Columbus, 285 Ga. 684, 681 S.E.2d 122 (2009). In sum, the consumer pays the OTC a retail "room rate" and a line item for "taxes and fees" in...
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