Gonzalez v. City of Norwalk
California Court of Appeal, 5th District
1Opinion of the Court
*484EDMON, P. J.
*1297In 2003, Norwalk voters approved a 5.5 percent user tax on all municipal utilities, including telephone service. As adopted, the telephone user tax applied to most telephone service, but expressly excluded services "exempt from or not subject to ... the tax imposed under Section 4251 of the Internal Revenue Code." (Norwalk Municipal Code, § 3.36.060, subd. (D).)
*1298When the voters approved the telephone user tax in 2003, the Internal Revenue Service interpreted Internal Revenue Code section 4251 to apply to nearly all telephone service, excepting the telephone service provided some…
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