Sacramento Cable Television v. City of Sacramento

Plaintiffs Sacramento Cable Television (SCT) and Christine Barney appeal from a judgment dismissing their challenge to a tax imposed by defendant City of Sacramento (City) on users of cable television service. Plaintiffs contend the tax violates both the First Amendment to the United States Constitution and the franchise agreement between City and SCT. The trial court granted summary judgment to defendants, concluding the tax, which also applies to telephone, gas, and electric utilities, is one of general applicability and is rationally based. We shall affirm.

I

SCT is a California partnership engaged in the business of supplying cable television service. SCT supplies over 99 percent of the cable television service within City pursuant to a nonexclusive franchise agreement between City and SCT. Plaintiff Christine Barney is a resident of City and a subscriber to the cable television services of SCT. Defendant Michael Medema is the City revenue manager.

SCT’s service is transmitted to subscribers from a central location through coaxial cables which are either attached to public utility poles, placed in conduits located in property owned by public utilities or over which…