California Court of Appeal

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Batt v. City and County of San Francisco, A123253

In plaintiff's claim against the City and County of San Francisco that it improperly required hoteliers to apply the City's hotel tax to parking charges, challenging the validity of the administrative regulation that required collection on the grounds that it was not a proper tax on the "occupancy" of a hotel room, trial court's decision upholding as valid the application of the City's hotel tax to parking charges is affirmed as S.F. Bus. & Tax Regs. Code section 6.16-1 is a valid delegation to the Tax Collector, and the authority of the Tax Collector was not exceeded with the promulgation of the Hotel Tax Guidelines.

Appellate Information

  • Decided 04/28/2010
  • Published 04/28/2010

Judges

  • RICHMAN, J.

Court

  • California Court of Appeal

Counsel

  • For Appellant:
  • Berding & Weil, Daniel L. Rottinghaus, Fredrick A. Hagen; Paul G. Kerkorian, for Plaintiff and Appellant.

  • For Appellees:
  • Dennis J. Herrera, City Attorney; Julie Van Nostern, Chief Tax Attorney, Peter J. Keith, Deputy City Attorney, for Defendant and Respondent.
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