Batt

Batt v. City & County of San Francisco

Good Law

109 Cal. Rptr. 3d 129·184 Cal. App. 4th 163·2010 Cal. App. LEXIS 588

Court of Appeal of CaliforniaApril 28, 2010No. A123253California5,059 words

Opinion

lead Opinion

Richman, J.

In Batt v. City and County of San Francisco (2007) 155 Cal.App.4th 65 [ 65 Cal.Rptr.3d 716 ], we held that an individual could not maintain a class action for refund of a municipal tax absent statutory authorization. Unquestioned in our decision was the right of that individual to prosecute the action on her own behalf. That individual, plaintiff Angel Batt, thereafter had a bench trial on her claim that the City and County of San Francisco (the City) improperly required hoteliers to apply the City’s hotel *167 tax to parking charges, challenging the validity of the administrative regulation that required collection on the grounds that it was not a proper tax on the “occupancy” of a hotel room. The trial court rejected her claim, upholding as valid the application of the City’s hotel tax to parking charges. We agree, and we affirm.

BACKGROUND

Plaintiff is a resident of San Mateo County. On August 6, 2005, she drove to San Francisco and stayed overnight at the Ritz-Carlton Hotel. In addition to what she was charged for the room, she was charged $55 for parking her automobile. Of the $55, $7.70, or 14 percent, was imposed pursuant to the City tax on the transient…

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Parties

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

Judges

Richman

Cites (55)

155 Cal. App. 4th 65
156 Cal. App. 3d 726
39 Cal. 4th 750
152 Cal. App. 4th 1491
51 Cal. 3d 1
38 Cal. 3d 384
162 Cal. App. 4th 289
73 Cal. App. 4th 338
38 Cal. 4th 653
19 Cal. 4th 1
170 Cal. App. 4th 313
180 Cal. App. 4th 1029
29 Cal. 4th 1019
32 Cal. 3d 347
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2 Cal. 4th 999
17 Cal. 3d 86
187 Cal. App. 3d 630
103 Cal. App. 3d 828
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178 P. 308
26 Cal. App. 4th 1754
147 Cal. App. 2d 314
141 Cal. App. 2d 172
20 Cal. 4th 403
58 Cal. App. 404
142 Cal. App. 4th 275
48 Cal. App. 2d 495
144 Cal. App. 4th 785
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178 Cal. App. 4th 156
155 Cal. App. 4th 1170
163 Cal. 589
146 Cal. 63
319 P.2d 469
131 F.2d 464
180 Cal. App. 4th 728
335 U.S. 345
332 U.S. 168
211 Cal. 387
84 Cal. App. 4th 1
166 Cal. App. 3d 1093
2 Cal. 4th 556
155 Cal. App. 4th 1131
29 Cal. 4th 833
54 Cal. 3d 105
122 Cal. App. 4th 74
150 Cal. App. 4th 747
13 Cal. 3d 68
55 Cal. 2d 553
17 Cal. 2d 426
44 Cal. 3d 839
130 Cal. Rptr. 465
191 Cal. App. 3d 901