Park 'N Fly of San Francisco, Inc. v. City of South San Francisco

Appellant brought an action for declaratory and injunctive relief challenging the validity and application of an ordinance enacted by the City of South San Francisco (hereafter referred to as respondent or the City) imposing a business license tax upon operators of commercial parking facilities. (Ord. No. 904-82, hereafter referred to as the ordinance.) After a court trial the ordinance was found “constitutional, valid and enforceable and ... applicable” to appellant.

The ordinance was enacted as a revenue measure in September of 1982, and became effective January 1, 1983. As originally adopted, it provided: “A. Commercial Parking Facility Defined. ‘Commercial Parking Facility’ means any privately owned or operated facility which provides, for any form of consideration, parking or storage for motor vehicles, motorcycles, trailers, bicycles or other similar means of conveyance for passengers or property. [It] B. ‘Operator’ means any person who, as owner, lessee, employee, agent, or otherwise operates, maintains, manages, keeps, permits or allows to be operated, maintained, managed or kept any commercial parking facility in or upon any premises owned, leased, managed,…