City of Cupertino v. City of San Jose
Opinion
Opinion
Peterson, J.
In this case, we will hold that the regional welfare doctrine adopted by our Supreme Court in Associated Home Builders etc. Inc. v. City of Livermore (1976) 18 Cal.3d 582 [ 135 Cal.Rptr. 41 , 557 P.2d 473 , 92 A.L.R.3d 1038 ] (Livermore), as a limit on a city’s power to make land-use decisions, does not apply to and cannot be used to challenge a city ordinance that modifies a business tax on those who operate landfills within the city’s jurisdiction.
I. Factual and Procedural Background
The facts of this case are largely undisputed and can be summarized as follows.
The City of San Jose currently has four privately owned landfills operating within its jurisdiction. Each of the landfills accepts waste and refuse from the residents of San Jose and from the residents of the surrounding communities. San Jose alone bears the cost of maintaining the infrastructure necessary to serve the landfills.
In 1989, San Jose changed the method it used to impose a business tax on the landfills. Whereas the previous tax had been calculated on the basis of volume, the new tax was calculated on a per ton basis. The new tax was set at $2.10 and $3 per ton.