CCH Tax Day Report Online travel companies (OTCs) are not operators of hotels within the meaning of the San Diego ordinance that imposes a California local transient occupancy tax and, as such, the OTCs are not liable for the tax. Under the San Diego ordinance, in a merchant model type of transaction, a hotel operator […]
The post California ~ Sales and Use Tax: Online Travel Companies Are Not Hotel Operators and Are Not Liable for Tax appeared first on Tax & Accounting Blog.