ALACHUA COUNTY, CHARLOTTE COUNTY, ESCAMBIA COUNTY, FLAGLER COUNTY, HILLSBOROUGH COUNTY, DOUG BELDON AS HILLSBOROUGH COUNTY TAX COLLECTOR, LEE COUNTY, LEON COUNTY, DORIS MALOY AS LEON COUNTY TAX COLLECTOR, MANATEE COUNTY, NASSAU COUNTY, OKALOOSA COUNTY, PASCO COUNTY, PINELLAS COUNTY TAX COLLECTOR, POLK COUNTY, JOE G. TEDDER AS POLK COUNTY TAX COLLECTOR, SEMINOLE COUNTY, ST. JOHNS COUNTY WAKULLA COUNTY AND WALTON COUNTY, v. EXPEDIA, INC., ET AL.
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IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA ALACHUA COUNTY, CHARLOTTE COUNTY, ESCAMBIA COUNTY, FLAGLER COUNTY, HILLSBOROUGH COUNTY, DOUG BELDON as Hillsborough County Tax Collector, LEE COUNTY, LEON COUNTY, DORIS MALOY as Leon County Tax Collector, MANATEE COUNTY, NASSAU COUNTY, OKALOOSA COUNTY, PASCO COUNTY, PINELLAS COUNTY, DIANE NELSON as Pinellas County Tax Collector, POLK COUNTY, JOE G. TEDDER as Polk County Tax Collector, SEMINOLE COUNTY, ST. JOHNS COUNTY, WAKULLA COUNTY, and WALTON COUNTY, CASE NO. 1D12-2421 Appellants, v. EXPEDIA, INC., et al., Appellees. _____________________________/ Opinion filed April 16, 2013. An appeal from the Circuit Court for Leon County. James O. Shelfer, Judge. Roberto Martinez, Paul C. Huck, Jr., and Francisco R. Maderal of Colson Hicks Eidson, Coral Gables; Robert L. Nabors, Harry F. Chiles, and Bethany A. Burgess of Nabors, Giblin & Nickerson, P.A., Tallahassee; Edward A. Dion and Stephanie Casey of Nabors, Giblin & Nickerson, P.A., Fort Lauderdale, for Appellants. Larry Smith, Deputy County Attorney, Mary G. Jolley, Assistant County Attorney for the County of Volusia, DeLand, Amicus Curiae for the County of Volusia and School Board of Volusia County, Florida. Mark E. Holcomb of Madsen Goldman & Holcomb, LLP, Tallahassee, for Appellees Expedia, Inc., Hotels.com, LP, Hotwire, Inc., Orbitz, LLC, Orbitz For Business, Inc., and Trip Network. Darrell J. Hieber of Skadden, Arps, Slate, Meagher & Flom, LLP, Los Angeles, California, for Appellees priceline.com, Incorporated, Travelweb LLC, and Lowestfare.com LLC. Brian S. Stagner, of Kelly Hart & Hallman, LLP, Fort Worth, Texas, pro hac vice for Appellees Travelocity.com LP, Sabre Holdings Corporation, and Travelocity.com, Inc. ON MOTION FOR REHEARING EN BANC OR CERTIFICATION PER CURIAM. Appellants Motion for Rehearing En Banc Or, In the Alternative, Requesting a Certification to the Florida Supreme Court of a Question of Great Public Interest, was filed March 15, 2013. We deny the motion for rehearing en banc, but grant the motion for certification. We certify the following question to the Florida Supreme Court as one of great public importance: 2 DOES THE LOCAL OPTION TOURIST DEVELOPMENT ACT, CODIFIED AT SECTION 125.0104, FLORIDA STATUTES, IMPOSE A TAX ON THE TOTAL AMOUNT OF CONSIDERATION RECEIVED BY AN ON-LINE TRAVEL COMPANY FROM TOURISTS WHO RESERVE ACCOMMODATIONS USING THE ON-LINE TRAVEL COMPANY S WEBSITE, OR ONLY ON THE AMOUNT THE PROPERTY OWNER RECEIVES FOR THE RENTAL OF THE ACCOMMODATIONS? BENTON, C.J., PADOVANO and THOMAS, JJ., CONCUR. 3
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