HUNSTEIN, Presiding Justice.
In 2006, Appellant City of Atlanta filed suit against Appellee Hotels.com, L.E, and several other online travel companies (“OTCs”)1 seeking recovery for the OTCs’ alleged liability for unpaid hotel occupancy taxes. Following the trial court’s dismissal of the City’s action, the Court of Appeals affirmed based on lack of subject matter jurisdiction due to the City’s failure to exhaust available administrative remedies. City of Atlanta v. Hotels.com, 288 Ga. App. 391 (654 SE2d 166) (2007). We granted certiorari to address whether the Court of Appeals erred in holding (1) that the relevant tax statutes and ordinance require exhaustion of administrative remedies as a mandatory prerequisite to initiation of judicial proceedings; and (2) that no exception to the exhaustion doctrine applies under the circumstances presented. For the reasons set forth below, we find that the decisions below must be vacated to allow for the adjudication of the City’s claim for declaratory judgment as to the threshold issue regarding the applicability of the tax statutes and ordinance.
As explained by the Court of Appeals:
So that counties and cities can raise revenue for tourism promotion and the provision of other local government services, the General Assembly enacted OCGA § 48-13-50 et seq. (the “Enabling Statutes”), authorizing local governments to levy and collect an excise tax pertaining to the furnishing of hotel rooms, lodgings, and accommodations. See OCGA §§ 48-13-50; 48-13-51 (a) (1) (A). The hotel. . . occupancy tax is imposed upon “any person or legal entity licensed by or required to pay a business or occupation tax to the governing authority imposing the tax for operating a hotel [or similar facility].” OCGA § 48-13-51 (a) (1) (B) (i). The tax also is imposed upon hotel guests, who must pay the tax “to the person or entity providing the room, lodging, or accommodation.” OCGA § 48-13-51 (a) (1) (B) (ii). The person or entity who collects the tax from the hotel guest then must “remit the tax to the governing authority imposing the tax.” Id. The failure to collect or remit the tax is [232]*232subject to civil and criminal penalties. OCGA §§ 48-13-58; 48-13-59.
Under the Enabling Statutes, counties and cities that choose to impose the hotel. . . occupancy tax are authorized to devise “the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax,” unless otherwise specifically provided for in the Enabling Statutes. OCGA § 48-13-53. Pursuant to this authorization, the City of Atlanta enacted its Hotel or Motel Occupancy Tax Ordinance, § 146-76 et seq., which imposes “a tax of seven percent of the rent for every occupancy of a guestroom in a hotel in the city.” City of Atlanta Code of Ordinances (the “City Code”) § 146-79.
City of Atlanta, supra, 288 Ga. App. at 391-392.
The City alleges that the OTCs, which operate as online retailers of hotel rooms and other travel-related products and services, are subject to Atlanta’s hotel occupancy tax. Specifically, the City asserts that the OTCs contract with hotel companies to “purchase” blocks of rooms at a wholesale rate and subsequently “resell” them to consumers at a marked-up retail rate, keeping the difference as profit. The City further asserts that, after reselling the rooms, the OTCs forward to the hotel companies amounts intended to cover the hotel occupancy tax on the rooms sold, calculated on the wholesale price rather than the higher retail price; the hotels then remit to the City the taxes on their rooms sold. It is undisputed that the OTCs do not directly remit any hotel occupancy taxes to the City. Indeed, the crux of their position in this and the “plethora of [similar] lawsuits across the country,” Orange County v. Expedia, Inc., 985 So2d 622, 630 (Fla. Dist. Ct. App. 2008), is that, because they do not physically operate any hotels, they are not subject to the hotel occupancy tax.
Asserting that the OTCs are subject to the hotel occupancy tax under the Enabling Statutes and Atlanta’s hotel tax ordinance, the City filed suit seeking a declaration that the OTCs are subject to the hotel tax ordinance, and thus must register and make filings in accordance therewith and collect and remit the required taxes on the retail price paid by consumers for hotel rooms sold; a permanent injunction requiring collection and remittance to the City of hotel occupancy taxes based on the retail price paid by consumers; and recovery of past unremitted taxes with interest and penalties as prescribed under the hotel tax ordinance. The City’s complaint also asserts common law claims for conversion and unjust enrichment and seeks imposition of a constructive trust and the conducting of an equitable accounting as to unremitted hotel occupancy taxes.
[233]*233It is undisputed that the City did not, prior to filing suit, attempt to calculate any estimated amount of taxes the OTCs had allegedly failed to remit or attempt to make an assessment on any of them. On this basis, the trial court dismissed the City’s suit in its entirety, holding that it lacked subject matter jurisdiction over the case because the City had failed to exhaust the administrative remedies provided under the Enabling Statutes and hotel tax ordinance. The Court of Appeals affirmed, holding that the City was required to estimate, assess, and provide written notice of taxes due as a mandatory prerequisite to filing suit for recovery under the hotel tax ordinance; that the City was not excused from the exhaustion requirement under the theory that pursuit of administrative remedies would be futile or result in irreparable harm; and that the City’s common law claims, as mere indirect conduits for tax collection, were likewise not viable.
As noted above, whether the hotel tax ordinance actually applies to the OTCs is a strenuously contested issue in this case and one which neither the trial court nor the Court of Appeals has yet resolved. In our view, the City cannot be required to exhaust an administrative process as a prerequisite to obtaining a determination that the ordinance prescribing that process even applies in the first place. Accordingly, we hold that, until the threshold legal issue of applicability of the hotel tax ordinance has been resolved, the City should not be required to submit to the administrative process set forth therein. Accord Orange County, supra, 985 So2d at 629 (reversing dismissal of county’s hotel tax suit against OTCs and remanding for resolution of “threshold legal question” of applicability of tax ordinance). See generally USA Payday Cash Advance Centers v. Oxendine, 262 Ga. App. 632, 634 (585 SE2d 924) (2003) (resolving threshold issue of application of Industrial Loan Act to parties prior to dismissing action for failure to exhaust administrative remedies under the Act).
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HUNSTEIN, Presiding Justice.
In 2006, Appellant City of Atlanta filed suit against Appellee Hotels.com, L.E, and several other online travel companies (“OTCs”)1 seeking recovery for the OTCs’ alleged liability for unpaid hotel occupancy taxes. Following the trial court’s dismissal of the City’s action, the Court of Appeals affirmed based on lack of subject matter jurisdiction due to the City’s failure to exhaust available administrative remedies. City of Atlanta v. Hotels.com, 288 Ga. App. 391 (654 SE2d 166) (2007). We granted certiorari to address whether the Court of Appeals erred in holding (1) that the relevant tax statutes and ordinance require exhaustion of administrative remedies as a mandatory prerequisite to initiation of judicial proceedings; and (2) that no exception to the exhaustion doctrine applies under the circumstances presented. For the reasons set forth below, we find that the decisions below must be vacated to allow for the adjudication of the City’s claim for declaratory judgment as to the threshold issue regarding the applicability of the tax statutes and ordinance.
As explained by the Court of Appeals:
So that counties and cities can raise revenue for tourism promotion and the provision of other local government services, the General Assembly enacted OCGA § 48-13-50 et seq. (the “Enabling Statutes”), authorizing local governments to levy and collect an excise tax pertaining to the furnishing of hotel rooms, lodgings, and accommodations. See OCGA §§ 48-13-50; 48-13-51 (a) (1) (A). The hotel. . . occupancy tax is imposed upon “any person or legal entity licensed by or required to pay a business or occupation tax to the governing authority imposing the tax for operating a hotel [or similar facility].” OCGA § 48-13-51 (a) (1) (B) (i). The tax also is imposed upon hotel guests, who must pay the tax “to the person or entity providing the room, lodging, or accommodation.” OCGA § 48-13-51 (a) (1) (B) (ii). The person or entity who collects the tax from the hotel guest then must “remit the tax to the governing authority imposing the tax.” Id. The failure to collect or remit the tax is [232]*232subject to civil and criminal penalties. OCGA §§ 48-13-58; 48-13-59.
Under the Enabling Statutes, counties and cities that choose to impose the hotel. . . occupancy tax are authorized to devise “the rate of taxation, the manner of imposition, payment, and collection of the tax, and all other procedures related to the tax,” unless otherwise specifically provided for in the Enabling Statutes. OCGA § 48-13-53. Pursuant to this authorization, the City of Atlanta enacted its Hotel or Motel Occupancy Tax Ordinance, § 146-76 et seq., which imposes “a tax of seven percent of the rent for every occupancy of a guestroom in a hotel in the city.” City of Atlanta Code of Ordinances (the “City Code”) § 146-79.
City of Atlanta, supra, 288 Ga. App. at 391-392.
The City alleges that the OTCs, which operate as online retailers of hotel rooms and other travel-related products and services, are subject to Atlanta’s hotel occupancy tax. Specifically, the City asserts that the OTCs contract with hotel companies to “purchase” blocks of rooms at a wholesale rate and subsequently “resell” them to consumers at a marked-up retail rate, keeping the difference as profit. The City further asserts that, after reselling the rooms, the OTCs forward to the hotel companies amounts intended to cover the hotel occupancy tax on the rooms sold, calculated on the wholesale price rather than the higher retail price; the hotels then remit to the City the taxes on their rooms sold. It is undisputed that the OTCs do not directly remit any hotel occupancy taxes to the City. Indeed, the crux of their position in this and the “plethora of [similar] lawsuits across the country,” Orange County v. Expedia, Inc., 985 So2d 622, 630 (Fla. Dist. Ct. App. 2008), is that, because they do not physically operate any hotels, they are not subject to the hotel occupancy tax.
Asserting that the OTCs are subject to the hotel occupancy tax under the Enabling Statutes and Atlanta’s hotel tax ordinance, the City filed suit seeking a declaration that the OTCs are subject to the hotel tax ordinance, and thus must register and make filings in accordance therewith and collect and remit the required taxes on the retail price paid by consumers for hotel rooms sold; a permanent injunction requiring collection and remittance to the City of hotel occupancy taxes based on the retail price paid by consumers; and recovery of past unremitted taxes with interest and penalties as prescribed under the hotel tax ordinance. The City’s complaint also asserts common law claims for conversion and unjust enrichment and seeks imposition of a constructive trust and the conducting of an equitable accounting as to unremitted hotel occupancy taxes.
[233]*233It is undisputed that the City did not, prior to filing suit, attempt to calculate any estimated amount of taxes the OTCs had allegedly failed to remit or attempt to make an assessment on any of them. On this basis, the trial court dismissed the City’s suit in its entirety, holding that it lacked subject matter jurisdiction over the case because the City had failed to exhaust the administrative remedies provided under the Enabling Statutes and hotel tax ordinance. The Court of Appeals affirmed, holding that the City was required to estimate, assess, and provide written notice of taxes due as a mandatory prerequisite to filing suit for recovery under the hotel tax ordinance; that the City was not excused from the exhaustion requirement under the theory that pursuit of administrative remedies would be futile or result in irreparable harm; and that the City’s common law claims, as mere indirect conduits for tax collection, were likewise not viable.
As noted above, whether the hotel tax ordinance actually applies to the OTCs is a strenuously contested issue in this case and one which neither the trial court nor the Court of Appeals has yet resolved. In our view, the City cannot be required to exhaust an administrative process as a prerequisite to obtaining a determination that the ordinance prescribing that process even applies in the first place. Accordingly, we hold that, until the threshold legal issue of applicability of the hotel tax ordinance has been resolved, the City should not be required to submit to the administrative process set forth therein. Accord Orange County, supra, 985 So2d at 629 (reversing dismissal of county’s hotel tax suit against OTCs and remanding for resolution of “threshold legal question” of applicability of tax ordinance). See generally USA Payday Cash Advance Centers v. Oxendine, 262 Ga. App. 632, 634 (585 SE2d 924) (2003) (resolving threshold issue of application of Industrial Loan Act to parties prior to dismissing action for failure to exhaust administrative remedies under the Act).
This Court has recognized that the exhaustion doctrine “does not apply where the defect urged by the complaining party goes to the jurisdiction or power of the [involved] agency.... [Cits.]” Cravey v. Southeastern Underwriters Assn., 214 Ga. 450, 457 (3) (105 SE2d 497) (1958). See generally City of Waycross v. Reid Rental Co., 186 Ga. App. 452, 454 (367 SE2d 305) (1988) (adopting rationale in Cravey, supra, in sustaining claim for declaratory judgment). The Court of Appeals has likewise recognized that a failure to exhaust administrative remedies does not preclude a declaratory ruling to determine a party’s authority to act. See DBL, Inc. v. Carson, 284 Ga. App. 898 (2) (645 SE2d 56) (2007) (declaratory judgment properly granted despite failure to exhaust administrative remedies where claimant challenged commission’s authority to issue water bottom [234]*234lease); AT&T Wireless PCS v. Leaf more Forest Condominium Assn., 235 Ga. App. 319 (2) (509 SE2d 374) (1998) (declaratory judgment properly granted despite failure to exhaust administrative remedies where claimant challenged department’s authority to issue building permit).
In this case, the threshold issue of whether the tax ordinance applies is absolutely determinative of the City’s jurisdiction over the OTCs for tax purposes.
[T]he central issue at this stage of this litigation is whether [the OTCs] are subject to the Ordinances at all. Such a determination is fundamentally legal, not administrative, in nature, and the Ordinances do not give the [City’s Chief Financial Officer (CFO)] the authority to determine the scope of the law. Furthermore, the court finds it difficult to believe that what [the OTCs] actually desire is for the [CFO], a municipal employee working under a municipal executive who has a vested interest in maximizing tax revenue, to have the ultimate authority to determine whether parties located outside municipal boundaries are in fact subject to municipal taxes. While the [CFO] does have exclusive control over the administrative tasks of assessing and collecting a given tax, it is the province of the courts, as the branch of government most disinterested in the outcome, to determine whether a party is subject to a tax or not.
City of Charleston v. Hotels.com, 520 FSupp.2d 757, 771 (I) (C) (4) (D.S.C. 2007).
Under OCGA § 9-4-2, the courts of this State are authorized “[i]n cases of actual controversy” and “in any civil case in which . . . the ends of justice [so] require” to “declare rights and other legal relations of any interested party petitioning for such declaration.” Id. at (a), (b). Cities, like other litigants, are entitled to avail themselves of declaratory relief under OCGA § 9-4-2. See generally Higdon v. City ofSenoia, 273 Ga. 83 (1) (538 SE2d 39) (2000). “The purpose of [the Declaratory Judgment Act] is to settle and afford relief from uncertainty and insecurity with respect to rights, status, and other legal relations; [the Act] is to be liberally construed and administered.” OCGA § 9-4-1. See also Calvary Independent Baptist Church v. City of Rome, 208 Ga. 312, 314 (3) (66 SE2d 726) (1951) (noting Declaratory Judgment Act’s broad scope and comprehensive nature). Thus, to state a claim for declaratory judgment, a party need only allege the existence of a justiciable controversy in which future conduct depends on resolution of uncertain legal relations. See [235]*235Higdon, supra, at 85 (city stated claim for declaratory relief where it alleged it was prevented from annexing property by unconstitutional statute); Cobb County v. Ga. Transmission Corp., 276 Ga. 367 (4) (578 SE2d 852) (2003) (utility properly sought declaratory judgment to resolve constitutionality of ordinance having effect of prohibiting utility’s construction of electrical transmission lines); Woodside v. State Hwy. Dept., 216 Ga. 254 (1) (115 SE2d 560) (1960) (state highway board stated claim for declaratory judgment where it alleged uncertainty as to duty to provide lateral support for structures on property adjacent to that condemned by state for highway construction).
Here, the City seeks relief from its uncertainty as to whether it is authorized to demand access to the OTCs’ books and records in order to estimate and assess taxes due under the hotel tax ordinance.2 In other words, because there is a bona fide dispute over the applicability of the ordinance, the City’s rights and obligations thereunder have not sufficiently “accrued” so as to preclude declaratory relief. Compare Womble v. State Bd. &c. in Optometry, 221 Ga. 457, 459 (1) (145 SE2d 485) (1965) (declaratory judgment claim properly dismissed where defendant alleged only to have violated clearly applicable rules); Pinkard v. Mendel, 216 Ga. 487 (2) (117 SE2d 336) (1960) (declaratory judgment claim not cognizable where dispossessory proceedings already initiated and thus “rights of the parties [had] already accrued”); State of Ga. v. Hospital Auth. of Gilmer County, 213 Ga. 894, 898-899 (102 SE2d 543) (1958) (declaratory judgment claim properly dismissed where defendant had already purportedly violated contract with State). Therefore, the City has properly stated a claim for declaratory judgment as to the applicability of the hotel tax ordinance.3
Resolving the threshold legal issue first via the City’s proper claim for declaratory judgment is not only analytically sound but also [236]*236prudent on a practical level because it
allows the threshold legal question to be answered without the initial need to: (1) obtain detailed financial information from the defendants as to innumerable business transactions, and (2) undertake the time and expense of an audit of each defendant which may prove entirely unnecessary if the [threshold issue were] answered adversely to the plaintiffs.
Orange County, supra, 985 So2d at 629-630. This holds true particularly here, where the OTCs have indicated — through their insistence that the hotel tax ordinance does not apply to them — that they will not acquiesce to a tax audit. Furthermore, the issuance of declaratory relief in these circumstances
does not amount to an “end run” around the . . . administrative remedies associated with [hotel tax] collection efforts since the immediate aim of the declaratory proceeding is not to obtain a money judgment against the defendants for unpaid taxes.
Id. at 629. Once the threshold issue is resolved, the administrative process may be invoked to undertake the mechanics of tax collection in the event the tax ordinance is found to apply.4
Accordingly, we hold that the City’s claim for declaratory judg[237]*237ment as to the applicability of the hotel tax ordinance should not have been dismissed based on the City’s failure to exhaust administrative remedies and should, rather, be resolved on its merits. We therefore vacate the judgment of the Court of Appeals and remand with direction to vacate the trial court’s dismissal order and direct the trial court to adjudicate the City’s claim for declaratory judgment as to the applicability of the hotel tax ordinance.
Judgment vacated and remanded with direction.
All the Justices concur, except Hines and Melton, JJ., who dissent.