MONTGOMERY COUNTY, MARYLAND v. LOCKHEED MARTIN CORPORATION

Appellee/cross-appellant Lockheed Martin sought a refund of the hotel rental taxes it paid over the course of three years to appellant/cross-appellee Montgomery County in connection with a facility at its corporate headquarters that offers sleeping accommodations to employees and guests who pay for overnight stays. Montgomery County denied the refund claim. The Maryland Tax Court upheld that decision, but the Circuit Court for Montgomery County disagreed in part and found that Lockheed Martin was entitled to most of the refund it sought...

https://thedailyrecord.com/2018/07/23/montgomery-county-maryland-v-lockheed-martin-corporation/