DeLeeuw

We affirm a judgment of the superior court, rendered after an order granted summary judgment in favor of plaintiff City of San Diego (City), requiring defendant DeLeeuw to pay $35,365.27 representing the City’s entitlement to transient occupancy taxes collected in the operation of the Kona Kai hotel (as well as penalties and interest resulting from default in payment of the taxes).

DeLeeuw contends that summary judgment should not have been rendered because triable issues of fact were established as to:

Separate statements of fact were submitted by both parties in connection with the summary judgment motion. The facts summarized in the City’s statement are not disputed by DeLeeuw. The statement filed by DeLeeuw is titled “Statement of Disputed Facts,” but it and its supporting documentation constitute at minimum binding admissions of fact by DeLeeuw. From these statements, as well as representations made in DeLeeuw’s appellate brief, the following essential facts emerge: The Kona Kai Club was operated from May 1985 through November 1988 by Kona Kai, Inc., a California corporation. As of December 1988 the hotel was transferred to Kona Kai Resort Associates, a…