ANDAL

In this declaratory relief action, plaintiffs allege that a local government fee imposed by the defendant City of Stockton (the City) is unconstitutional because it was not submitted for voter approval. The City successfully demurred to the action, contending that plaintiffs had failed to exhaust their administrative remedies. The City also claims that certain plaintiffs (the cell phone service companies) lack standing to bring the action. Plaintiffs appeal. We reverse.

Background

In June 2004, the City enacted City Ordinance No. 011-04 (the Ordinance), without voter approval, which imposed a fee for the City’s 911 communication system. Plaintiffs—three fee payers and three cell phone companies that must collect and remit the fee to the City—sued the City for declaratory relief, claiming that the Ordinance violates the voter-approval requirements of articles XIII C and XIII D of the state Constitution (Proposition 218, imposing voter-approval requirements for certain local taxes and fees).

Plaintiffs have paid or remitted the fee, but did not pursue any administrative relief before filing suit.

The pertinent administrative remedies provided in the Ordinance are as…