Almar Ltd. v. County of Ventura

Over 75 years ago Justice Holmes said: “A word is not a crystal, transparent and unchanged; it is the skin of a living thought and may vary greatly in color and content according to the circumstances and the time in which it is used.” (Towne v. Eisner (1918) 245 U.S. 418, 425 [ 38 S.Ct. 158, 159 , 62 L.Ed. 372 ]; see also e.g., Pearson v. State Social Welfare Board *107 (1960) 54 Cal.2d 184, 195 [ 5 Cal.Rptr.2d 553 , 353 P.2d 33 ].) This appeal turns on the meaning of a single word, “location.” The skin of this living thought may vary greatly. For example, it may expand to cover an entire country, or contract to cover a single boat slip.

Business and Professions Code section 12240 allows a county, by ordinance, to charge a fee for the inspection and testing of electric utility meters. 1 The fee cannot exceed the county’s actual inspection costs and is subject to a statutory cap based on the number of meters installed at each “location.” (§ 12240, subd. (f).) But what is a location? Section 12240 does not define the term and we are once again called upon to ascertain legislative intent.

The County of Ventura (County) contends that each boat slip in a 455-slip marina is a…