City & County of San Francisco v. Regents of the University of California

The Supreme Court held that the City and County of San Francisco (San Francisco) can lawfully apply a tax collection requirement, which requires parking lot operators to collect a tax from drivers who park their cars in paid parking lots and remit the proceeds to the city, to state universities that operate paid parking lots in the city, holding that the collection requirement is not unconstitutional.San Francisco, a consolidated city and county that has adopted a charter for its own governance, requires that state universities collect the parking tax at issue with whatever parking fees they charge and remit the proceeds to the city. The trial court concluded that the universities were exempt from compliance with the parking tax ordinance. The court of appeal affirmed, concluding that the constitutional principles articulated and applied in In re Means, 14 Cal.2d 254 (1939), and Hall v. City of Taft, 47 Cal.2d 177 (1956), exempts state agencies from collecting and remitting the parking tax. The Supreme Court reversed, holding that charter cities may require state agencies to assist in the collection and remittance of municipal taxes and that San Francisco's collection requirement is a valid exercise of its power from which state universities are not immune. View "City & County of San Francisco v. Regents of the University of California" on Justia Law