Batt

Batt v. City and County of San Francisco

Good Law

155 Cal. App. 4th 65·2007 Cal. App. LEXIS 1523·65 Cal. Rptr. 3d 716

Court of Appeal of CaliforniaSeptember 12, 2007No. A114633California8,064 words

Opinion

lead Opinion

Richman, J.

Plaintiff Angel Batt appeals from the order sustaining a general demurrer to those portions of her complaint that purported to state class action claims for refund of a San Francisco tax plaintiff alleged was erroneously collected from a class she proposed to represent. The trial court sustained the demurrer on the ground that San Francisco law does not allow class action suits to recover taxes. We hold that this conclusion was correct, and we affirm.

BACKGROUND

On January 20, 2006, plaintiff filed her complaint for herself “individually and on behalf of all persons similarly situated, and as a taxpayer representative.” She alleged as follows:

The City and County of San Francisco (the City) has enacted a tax on transient occupancy of hotel rooms (the Hotel Tax) of 14 percent; it is assessed on the rental of a “guest room,” which is defined as “A room occupied, or intended, arranged, or designed for occupation, by one or more occupants.” (S.F. Bus. & Tax Regs. Code, § 501, subd. (e).) The Hotel Tax is collected by the hotel and remitted to the City. 1

*69 In December 2003, the City’s treasurer and tax collector promulgated a number of “Hotel Tax Guidelines” (the…

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Parties

ANGEL BATT, and
Plaintiff
CITY AND COUNTY OF SAN FRANCISCO, and
Defendant

Judges

Richman

Cites (47)

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