Fleet Feet, an Online Travel Company, Buys Blocks of Rooms

Fleet Feet, an online travel company, buys blocks of rooms from Grande Hotel, a hotel in Harbor City, at a wholesale rate. Fleet Feet 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.