Collier

In this appeal, we consider whether the transfer of certain building permit fee revenues from the San Francisco Department of Building Inspection to the San Francisco Planning and Fire Departments violated California Constitution, article XIII A, section 4 (article XIII A, section 4); Government Code section 50076; and the City and County of San Francisco Charter, article IX, section 9.113 (general fiscal provisions) (charter section 9.113). Appellant Stephen Collier seeks a taxpayer’s injunction, mandamus and other declaratory relief against respondents City and County of San Francisco, its mayor, controller and board of supervisors (collectively, San Francisco) based on those allegedly improper building permit fee revenue transfers. Both parties filed motions for summary judgment. The trial court granted summary judgment to San Francisco, prompting this appeal.

FACTUAL AND PROCEDURAL BACKGROUND

The following facts are taken from the record before the trial court when it ruled on the parties’ motions for summary judgment. (Johnson v. City of Loma Linda (2000) 24 Cal.4th 61, 65 [ 99 Cal.Rptr.2d 316 , 5 P.3d 874 ].) We consider all the evidence set forth in the parties’…