In City of Findlay v. Hotels.Com, L.P. (N.D.Ohio 2006), 441 F.Supp.2d 855, Findlay filed suit against several online travel companies based on underpayment of guest occupancy taxes to the city. Id. at 857-58. Relying on Barker, the district court found that the policy that no one should derive a benefit from sales taxes except the taxing entity was sound and applied to Findlay's claims. Id. at 861. The court also said "that even when a taxing statute fixes no liability, the collector is responsible for its payment to the proper taxing authority as long as the collection purports to be a collection of the tax." Id.