for the Sales Tax on OTC fees dating back to November 8,2010. CHIEF JUSTICE McGRATH, JUSTICES WHEAT, COTTER and BAKER concur. 1 For example, an OTC may pay a hotel a wholesale rate of $100 for a room, and then charge a customer $120. OTC fees are included in the twenty-dollar price difference. 2 The Department promulgated similar versions of this rule in 2010, Admin R. M. 42.1 Expedia, Inc. v. Dist. of Columbia, Nos. 14-CV-308 & 14-CV-309, 2015 D.C. App. Lexis 288, at *2-3 (D.C. July 23,2015) (agreeing with the trial court that a tax on “the sale or charge for any room... furnished to transients by any hotel” included OTC fees because it was “a sales tax rather than an operator’s tax”) (citing D.C. Code § 47-2001(n)(lXc)); City of Atlanta v. Hotels.com, 710 S.E.2d 766, 769 (Ga. 2011) (<HOLDING>) (citing City of Atlanta Code of Ordinances §
holding that once a rate is filed with the appropriate agency except for review of the agencys orders the courts can assume no right to a different rate on that ground that in its opinion it is the only or the more reasonable rate holding that the rent charged is the amount that a hotel room occupant paid to the otc not the negotiated wholesale rate holding that sjince the consumer cannot obtain the right to occupy the room without paying the retail room rate charged by the otc that retail rate is the taxable amount or rent  where rent means the consideration received for occupancy valued in money holding that the proper rate for prejudgment interest is the rate fixed by the parties in a contract holding that with respect to the eaja the local or national market rate for legal services cannot be a special factor used to increase the rate beyond the statutory rate