Court of Appeals for the Seventh Circuit November 22, 2017, Nos. 16-3932 & 16-3944 (Village of Bedford Park v. Expedia, Inc.)

DARROW, District Judge.

Thirteen Illinois municipalities (“the municipalities”) assert that the Appellees-Cross-Appellants, which are online travel agencies (“OTAs"), have withheld money owed to them under their local hotel tax ordinances. The OTAs operate their online travel websites under the “merchant model”; customers pay an OTA directly to reserve rooms at hotels the OTA has contracted with.