Bunker Hill Associates v. City of Los Angeles

This is an appeal from a judgment after granting of motion of

respondent City of Los Angeles (City) for summary judgment under Code of Civil Procedure section 437c. Appellant, Bunker Hill Associates (Bunker Hill), filed a class action suit challenging á tax on tenants under article 1.3 of the Los Angeles Municipal Code.

*82 City noticed a motion for summary judgment, whereupon Bunker Hill filed a motion for summaiy adjudication of issues. The trial court granted the motion of City and denied the motion of Bunker Hill. This appeal is from the judgment in favor of City, after the summary judgment motion was granted.

We hold that summary judgment was proper and affirm.

Facts

Bunker Hill is a tenant in an office building owned by Connecticut General Life Insurance Company. The tax levied by City is an excise tax on commercial tenants for the privilege of occupancy. Upon the landlord is imposed the responsibility of collecting the tax and remitting it to the city clerk. (L.A.Mun.Code, § 21.3.5.).

Los Angeles Municipal Code section 21.3.4 lists those tenants exempt from the tenant’s tax. Among the classes of exemption is, “(f) Tenants of a person subject to taxation for…