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Final Copy 289 Ga. 323

S11A0508, S11X0509. CITY OF ATLANTA v. HOTELS.COM et al.; and vice versa. S11A0510, S11X0512. HOTELS.COM et al. v. CITY OF ATLANTA; and vice versa. BENHAM, Justice. Hotels.com et al. are online travel companies (OTCs) which book hotel rooms and make other travel arrangements for customers who access their services over the internet. The OTCs' business model, known as the "merchant model," is fully detailed in Expedia v. City of Columbus, 285 Ga. 684 (681 SE2d 122) (2009). In sum, the consumer pays the OTC a retail "room rate" and a line item for "taxes and fees" in order to reserve and later occupy one of the City's hotel rooms. The consumer pays nothing to the hotel for occupancy or taxes and only provides a credit card at check-in. The City of Atlanta requires the payment of hotel occupancy taxes pursuant to OCGA

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Georgia Law