Others cling to the inaccurate idea that OTAs buy rooms in bulk at wholesale rates and resell or rent them at retail rates. They do not. OTAs have no control of a hotel's inventory nor are they ever responsible for hotel inventory. This is a major misconception that needs to be clarified. Marriott's own representative recently confirmed this in testimony before a state Senate hearing saying, "When we say wholesale, it's not the most apt analogy. Expedia doesn't pre-pay Marriott for rooms. ... We open that inventory, it's our inventory." Furthermore, courts across America have confirmed the same. A recent Wisconsin court found, "there was no factual basis to find that Orbitz was in the business of 'reselling' rooms." It's important to clarify this inaccuracy because it establishes the basis for which taxes are calculated, levied and remitted. The hotel sets the rate for the room that the consumer pays, not the online travel company. Ultimately, the facts and the courts agree the proper taxes are being collected and remitted by online travel agents.