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EXPEDIA, INC. v. CITY OF N.Y.

No. 180

22 N.Y.3d 121 (2013)

2013 NY Slip Op 7759

EXPEDIA, INC., et al., Respondents, et al., Plaintiffs, v. CITY OF NEW YORK DEPARTMENT OF FINANCE et al., Appellants.

Court of Appeals of New York.

Decided November 21, 2013.

Attorney(s) appearing for the Case

Michael A. Cardozo , Corporation Counsel, New York City ( Andrew G. Lipkin and Joshua M. Wolf of counsel), for appellants.

Jones Day , New York City ( Todd R. Geremia and Robert W Gaffey of counsel), Jones Day, Dallas, Texas ( James P Karen and David E. Cowling of counsel), McDermott Will & Emery LLP, New York City ( Lindsay M. LaCava of counsel), McDermott Will & Emery LLP, Chicago, Illinois ( Catherine A. Baffin and Nathaniel L. Whalen of counsel), Alston & Bird LLP, New York City ( Joseph G. Tully of counsel), and Alston & Bird LLP, Dallas, Texas ( Jon G. Shepherd of counsel), for respondents.

OPINION OF THE COURT

RIVERA, J.

The City of New York appeals from an order of the Appellate Division holding Local Law No. 43 (2009) of City of New York, a hotel room occupancy tax applicable to online travel companies, unconstitutional (Expedia, Inc. v City of NY. Dept. of Fin., 89 A.D.3d 640 [1st Dept 2011]). Plaintiffs are a group of travel companies that enable...

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