3rd Circuit: NJ Township Has No Standing for Class Action to Collect Hotel Occupancy Taxes

The Third Circuit Court of Appeals affirmed the District Court’s decision that the Township of Lyndhurst, New Jersey did not have standing “in its capacity as a taxing authority” to pursue a class action against Priceline.com and other online hotel booking companies for unpaid hotel occupancy taxes.

Read the opinion here:
Township of Lyndhurst v. Priceline.com, Inc., No. 09-2053 (3rd Cir. August 2, 2011)