@realjohnboy,
rjb, interesting post, and thanks for attempting to keep things lighthearted and civil here.
In regard to the 2$, I think it depends upon whether there was proper disclosure of what really happens with the transactions. If the online company had a special deal with the motel, then that needs to be disclosed as to the actual price of the room, along with the actual tax being collected. There should be a receipt produced that shows the room price as $80, and if there is not, if it is a deceptive receipt, then the state has a case. For example, if the motel is receiving the charged amount of $100, but later gives the online booking agent a finders fee or something for the booking in the amount of $20, then yes, the motel has committed fraud in reporting its lodging tax to the taxing authority. Or if the booking company is receiving part of the room fee but is not reporting it as a lodging fee to the taxing authority as required, then that may be fraud on the part of the booking company. I think it all depends upon how the transaction is handled, how the money or charges flow or pass from the customer to the companies involved in the process. At least that is what I would think.
