CALIFORNIA CREDIT UNION LEAGUE, Plaintiff-Appellee, v. CITY OF ANAHEIM, Defendant-Appellant

The City of Anaheim (“Anaheim”) appeals the district court’s grant of summary judgment in favor of the California Credit Union League (“League”). The League successfully sought a declaratoiy judgment that the city’s application of its transient occupancy tax to credit union employees staying in local hotels violated 12 U.S.C. § 1768 . Both parties agreed before the district court that the case should be resolved by summary judgment. The district court awarded summary judgment to the League. After reviewing de novo, Warren v. City of Carlsbad, 58 F.3d 439, 441 (9th Cir.1995), we affirm.

I.

There is little dispute about the facts of this ease. In November of 1993, federal credit union employees stayed at the Disneyland Hotel in Anaheim. The employees were attending a credit union seminar and thus were on credit union business. The employees were assessed a transient occupancy tax pursuant to Anaheim Municipal Code Chapter 2.12. The code defines a transient as anyone occupying a hotel room for thirty days or fewer. The tax is 13% of the rate charged by the hotel.

II.

12 U.S.C. § 1768 confers upon federal credit unions broad immunity from federal, state, and local taxation:

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