City of Fontana v. Cal. Dep't of Tax & Fee Admin.

Good Law

17 Cal. App. 5th 899·226 Cal. Rptr. 3d 21

Court of Appeal of CaliforniaNovember 28, 2017A147642California16,359 words

Opinion

lead Opinion

Richman, J.

*903 If a municipality imposes a sales tax, the State Board of Equalization (Board or BOE) has the statutory authority to collect and then remit the tax back to the municipality. But what if more than one municipality claim that the taxable sale occurred within its jurisdiction? Included in the Board's authority is the power to determine where sales of personal property occur, and the correlative power to designate the municipality that will receive any local sales tax that is being collected by the Board. Here, following an internal reorganization of an existing seller, the Board decided that local sales tax which had been remitted to Cities A and B would be "reallocated" to City C. The trial court set aside this decision, issuing a writ of administrative mandamus directing the Board to reconsider the issue.

No one is satisfied with the trial court's action, and thus we have four appellants: (1) the Board, contending that the trial court should have left the Board's decision intact had it-the trial court-applied the correct standard of review and deferred to the Board's administrative expertise; (2) City C, essentially in agreement with the Board, contending that it should be…

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Parties

CITY OF FONTANA, and
Plaintiff
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, and City of Ontario and
Defendant

Judges

Richman

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