by Mitch Kokai
Senior Political Analyst, John Locke Foundation
A unanimous three-judge panel of the N.C. Court of Appeals affirmed this morning the state business court’s ruling against Wake, Mecklenburg, Buncombe, and Dare counties in an occupancy tax dispute involving Hotels.com and other online travel companies. The counties had contended that the online travel companies charged their customers a higher rate for hotel rooms than the discounted rate negotiated with hotels, but submitted an occupancy tax based instead on the discounted rate. The three-judge panel rejected the counties’ arguments.
Among other opinions released this morning from the N.C. Court of Appeals: