State ex rel. Pike County Convention & Visitor's Bureau v. Pike County Board of Commissioners
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The Supreme Court denied the writ of mandamus sought by Pike County Convention and Visitor's Bureau (Relator) against Pike County Board of Commissioners and the Pike County auditor ordering them to disburse to the bureau the proceedings of a "bed tax," a county-imposed sales tax on hotel lodging, holding that Relator was not entitled to the writ.
In 2020, the county commissioners for Pike County enacted a resolutions that redirected the bureau's portion of the bed-tax proceeds to the chamber "acting as a Convention and Visitors Bureau, as defined by law," stating as justification the bureau's "financial mismanagement." The bureau brought this action seeking disbursement of bed-tax proceeds that had been withheld by the county. The Supreme Court denied the writ, holding that the county commissioners' action lay within their discretion.
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