You are here: / / Hotel Room Occupancy Tax On Online Hotel Reservations Okay
,

Hotel Room Occupancy Tax On Online Hotel Reservations Okay

The Court of Appeals, in a full-fledged opinion by Judge Rivera, held that a New York City hotel room occupancy tax (Local Law 43), applicable to online travel companies through which customers make hotel reservations, was constitutional (reversing the Appellate Division):

Online travel companies like the plaintiffs have successfully reshaped the way people book travel.  Now, a customer can conveniently and efficiently search the plaintiffs’ websites for a hotel room and reserve it with the click of a button.  While it may no longer seem novel to reserve a hotel room online, this innovation revamped the industry, and the industry players have reaped considerable profits.  However, this innovation has not changed the main purpose of a hotel reservation process: selecting and paying for a room for future occupancy.  Local Law 43 adheres to its enabling purpose, the taxation of hotel occupancy rent and charges, by taxing everything a hotel occupant actually pays for occupancy when booking online. * * *

Local Law 43 is not unconstitutional because the State Legislature granted the City broad authority to impose a tax on hotel occupants, and Local Law 43 taxes only payments for the occupancy of a hotel room.  Expedia Inc … v City of New York Department of Finance…, 180, CtApp 11-21-13

 

You might also like
Search of Home for Weapon Not Justified by Exigent Circumstances
WORKERS’ COMPENSATION DEATH BENEFIT CLAIMS CANNOT BE TRANSFERRED TO THE SPECIAL FUND ON OR AFTER JANUARY 1, 2014, EVEN IF THE DISABILITY CLAIM FOR THE SAME INJURY HAD BEEN TRANSFERRED BEFORE THE CUT-OFF (CT APP).
NYC DEPARTMENT OF HEALTH AND BOARD OF HEALTH DID NOT VIOLATE THE SEPARATION OF POWERS BY PROMULGATING HEALTH CODE PROVISIONS REQUIRING YOUNG CHILDREN IN CITY REGULATED PROGRAMS TO RECEIVE FLU VACCINATIONS, NOR ARE THE CODE PROVISIONS PREEMPTED BY STATE LAW (CT APP).
THE DENIAL OF AN AREA VARIANCE FOR A GARAGE WHICH WAS BELOW THE MAXIMUM HEIGHT BUT WAS FOUR FEET HIGHER THAN THE RESIDENCE WAS NOT “IRRATIONAL;” THIRD DEPARTMENT REVERSED BY THE COURT OF APPEALS (CT APP).
VIOLATION OF PROBATION PETITION FACIALLY INSUFFICIENT, TIME, PLACE AND MANNER OF ALLEGED VIOLATIONS NOT STATED (CT APP).
Depraved Indifference Murder Convictions Stemming from Outrageously Reckless Driving While Intoxicated Upheld
HERE IT WAS REVERSIBLE ERROR TO PLACE THE DEFENDANT IN HANDCUFFS, WITHOUT EXPLANATION, BEFORE THE JURY RETURNED TO ANNOUNCE THE VERDICT; AT THAT POINT THE DEFENDANT IS CONSIDERED INNOCENT AND RESTRAINING THE DEFENDANT WITHOUT EXPLANATION IS CONSTITUTIONALLY PROHIBITED (CT APP).
THE NYC DEPARTMENT OF HOUSING PRESERVATON AND DEVELOPMENT HAD A RATIONAL BASIS FOR FINDING THAT PETITIONER DID NOT USE HIS BROTHER’S APARTMENT AS HIS PRIMARY RESIDENCE FOR ONE YEAR PRIOR TO HIS BROTHER’S DEATH; THEREFORE PETITIONER WAS NOT ENTITLED TO SUCCESSION RIGHTS TO THE MITCHELL-LAMA APARTMENT; THERE WAS AN EXTENSIVE TWO-JUDGE DISSENT (CT APP).

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Depraved Indifference Murder Convictions Stemming from Outrageously Reckless... Defendant Entitled to New Counsel After Defense Attorney Took a Position Adverse...