The Georgia Supreme Court is again hearing arguments involving whether a city government can impose hotel taxes when online travel companies charge customers to book rooms.
Atlanta attorneys will ask the state's top court on Monday to overturn a Fulton County court ruling that found Hotels.com and other Internet retailers are not "innkeepers" and so not required to pay 7 percent of the full room rate for any rooms they book in Atlanta.
The online retailers, meanwhile, say object to the court's ruling that classified them as a "third-party tax collector" that must remit taxes they collect to Atlanta's taxing authority.
It is the fourth time the debate has been considered by the Georgia Supreme Court.