American Resort Development As, et al v. Government of the Virgin Islan

  1. March 08, 2021

    3rd Circ. Upholds Timeshare Occupancy Tax In Virgin Islands

    The Third Circuit on Monday refused to revive a constitutional challenge to the timeshare occupancy tax imposed by the U.S. Virgin Islands, reasoning that the levy doesn't unfairly target nonresidents because it treats all timeshare owners the same.

  2. December 08, 2020

    3rd Circ. Judge Skeptical Tax Act Protects Virgin Islands

    A Third Circuit judge Tuesday questioned whether the U.S. Virgin Islands was protected by the Tax Injunction Act from a suit challenging the constitutionality of the territory's timeshare tax, saying the law's language appears to apply to states only.