ATLANTA - More than 250 Georgia cities and counties failed to prove that online travel companies (OTCs) collected excess taxes and now owe the localities back taxes, the 11th Circuit U.S. Court of Appeals ruled Dec. 13, also upholding a district court's sanctions ruling against the class of localities (City of Rome, et al. v. Hotels.com, L.P., et al., No. 12-14588, 11th Cir.; 2013 U.S. App. LEXIS 24745).