Quick Trip, an Online Travel Company, Buys Blocks of Rooms

Quick Trip, an online travel company, buys blocks of rooms from Peak Season Inn, a hotel in Ocean City, at a wholesale rate. Quick resells the rooms to consumers at a retail rate. One recent effort by cities to collect taxes from e-commerce has focused on

A) hotels that sell blocks of rooms at wholesale rates.
B) non-resident consumers who reserve rooms in in-state hotels.
C) online travel companies.
D) the dire financial straits of the cities during the latest recession.