California Court of Appeal

Plaintiff-City's ordinance, imposing a duty on hotel owners to collect a transient occupancy tax, is valid, and plaintiff also has authority to issue subpoenas for the records used in computing the tax.

Appellate Information

• Decided 12/03/2004
• Published 12/03/2004

Judges

• MARCHIANO, P.J.

Court

• California Court of Appeal

Counsel

• For Appellees:
  
• Gerald L. Hobrecht, City Attorney, Vacaville, CA, for Plaintiff and Respondent City of Vacaville., Frank Weiser, Los Angeles, CA, for Defendants and Appellants Ron Pitamber and Best Western Heritage Inn.