Reid

Reid v. City of San Diego

Good Law

234 Cal. Rptr. 3d 636·24 Cal. App. 5th 343

Court of Appeal of CaliforniaMay 25, 2018D072493California11,700 words

Opinion

lead Opinion

Nares, J.

*349 Yvonne Reid and Serena Wong (collectively Plaintiffs) sued the City of San Diego (City) and the San Diego Tourism Marketing District (TMD) (together, Defendants) in a putative class action complaint, challenging what they allege is "an illegal hotel tax." The trial court sustained Defendants' demurrer without leave to amend on statute of limitations and other grounds. We affirm, concluding some of the causes of action are time-barred and the remainder fail to state facts constituting a cause of action.

*350 I. FACTUAL AND PROCEDURAL BACKGROUND 1

A. Legal Background-The Procedural Ordinance and 2008 Assessment

Under the Property and Business Improvement District Law of 1994 (PBID of 1994) ( Sts. & Hy. Code, 2 §§ 36600 et seq.), private property owners in a geographical area can initiate formation of a business improvement district to assess themselves fees to be spent promoting their businesses. (See Epstein v. Hollywood Entertainment Dist. II Bus. Improvement Dist. (2001) 87 Cal.App.4th 862 , 865, 104 Cal.Rptr.2d 857 .)

In 2007 the City enacted the Tourism Marketing District Procedural Ordinance, San Diego Municipal Code (Municipal Code) section 61.2501 et seq.…

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Parties

Yvonne REID, and
Plaintiff
CITY OF SAN DIEGO, and
Defendant

Judges

Nares

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