Burbank-Glendale-Pasadena Airport Authority v. City of Burbank

Burbank-Glendale-Pasadena Airport Authority (Airport Authority) appeals from the judgment entered after the trial court granted the City of Burbank’s (City) motion for summary judgment in this action challenging the City’s transient parking tax (TPT). After reviewing the matter de novo, (Villa v. McFerren (1995) 35 Cal.App.4th 733, 741 [ 41 Cal.Rptr.2d 719 ]), we conclude as a matter of law that the TPT violates neither the' supremacy clause (U.S. Const., art. VI, cl. 2), nor the commerce clause (U.S. Const., art. I, § 8, cl. 3) of the federal Constitution, that it does not violate the City’s charter or Government Code section 53723, and that it does not breach the joint powers agreement which created the Airport Authority. Accordingly, we affirm.

Facts

In December 1995, the City established the TPT by approving Ordinance No. 3426 (Burbank Mun. Code, art. 19, 14). The TPT took effect in January 1996 and imposes a 10 percent tax on the fee paid by the patron of a valet parking service, or the occupant of a parking space that is used for less than one calendar month. The tax is paid by the occupant, but is collected by the parking lot operator and remitted to the City.…