WAKE COUNTY v. HOTELS.COM, L.P.

No. COA13-594.

762 S.E.2d 477 (2014)

WAKE COUNTY, Plaintiff, v. HOTELS.COM, L.P., et al., Defendants. Buncombe County, Plaintiff, v. Hotels.Com, L.P., et al., Defendants. Dare County, Plaintiff, v. Hotels.Com, L.P., et al., Defendants. Mecklenburg County, Plaintiff, v. Hotels.Com, L.P., et al., Defendants.

Court of Appeals of North Carolina.

August 19, 2014.


Attorney(s) appearing for the Case

Ward and Smith, P.A., by Gary J. Rickner and Joseph A. Schouten ; and Law Office of Michael Y. Saunders, by Michael Y. Saunders , for plaintiff-appellants.

Williams Mullen, by Charles B. Neely, Jr. , Christopher G. Browning, Jr. , Nancy S. Rendleman , Robert W. Shaw ; Kelly Hart & Hallman, LLP, by Brian S. Stagner , pro hac vice, and Marcus G. Mungioli , pro hac vice; Skadden, Arps, Slate, Meagher & Flom LLP, by Darrel J. Hieber , pro hac vice, and Randolph K. Herndon , pro hac vice, for defendant-appellees.


BRYANT, Judge.

Where the trial court did not err in concluding that defendants are not subject to plaintiffs' occupancy tax and where the trial court did not err in concluding that defendants were not required to collect and remit an occupancy tax, we affirm the trial court's grant of summary judgment in favor of defendants. Where the trial court dismissed plaintiffs' claim seeking recovery for collected but not remitted taxes on the basis of a contractual obligation...

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