Opinion ID: 2507122
Heading Depth: 1
Heading Rank: 2

Heading: Enumerations of Error Raised by the City

Text: 4. The City contends that the trial court erred when it held that the City did not have a remedy for back taxes. The trial court's order found that (1) the City did not have a remedy under the Enabling Statute or its hotel occupancy tax ordinance because the OTCs were not innkeepers or hotel operators; and that (2) the City did not show it had a remedy under the claims asserted unjust enrichment and money had and received (along with collateral issues of imposing a constructive trust and an equitable accounting.) [5] We find no error with the trial court's decision to grant summary judgment in favor of the OTCs on these asserted claims. In order to sustain an action for money had and received, a party must show, in addition to showing that an entity has received money justly belonging to another, that it made a demand for payment and was refused. Fernandez v. WebSingularity, Inc., 299 Ga.App. 11(2), 681 S.E.2d 717 (2009). The City concedes that it did not make any demand for payment, but rather made a request for information. Pursuant to these facts, it was not error for the trial court to grant summary judgment to the OTCs on the claim for money had and received. Likewise, to sustain a general claim of unjust enrichment, the City was required to show that it conferred a benefit to the OTCs for which the City should be equitably compensated. Tuvim v. United Jewish Communities, Inc., 285 Ga. 632(2), 680 S.E.2d 827 (2009). Here, although the facts show that OTCs have the use of occupancy tax money prior to the consumer's occupancy of a City hotel room and that such circumstance is likely a favorable posture for the OTCs, that is not a benefit conferred by the City. The City has failed to identify a benefit it has conferred on the OTCs and, accordingly, the summary judgment in favor of the OTCs is sustained. Judgment affirmed.