An article published by State Tax Notes discusses the U.S. Court of Appeals for the Seventh Circuit's holding in Vill. Of Bedford Park v. Expedia Inc. that none of the municipalities placed a duty on OTCs to collect or remit local hotel and occupancy taxes, finding that OTCs are not owners, operators, or managers of hotels and are not engaged in the business of renting hotel rooms.
State and Local Tax attorney, Breen Schiller, provided insight to State Tax Notes adding that, "Taxpayers are just following the law as it's written, and that's what this court enforced. They reviewed the ordinances as written and applied them to the actual business model."
The full article, "OTCs Not Liable for Local Hotel Taxes, Seventh Circuit Rules," was written by Andrea Muse and published by State Tax Notes on November 28, 2017 for its subscribers.