Legal Opinion
Patel v. City of Gilroy
California Court of Appeal
Decided March 8, 2002No. H021888PublishedCited by 8 opinions
1Opinion of the Court
Opinion
ELIA, J.
Vinod Patel, owner of the Pacheco Pass Motel in Gilroy, appeals from a judgment upholding the tax assessments imposed on the motel by the City of Gilroy (City). Appellant contends that the ordinance that created and defined the tax is unconstitutionally vague. We disagree and affirm the judgment.
Background
In June 1998, following an audit, the City notified appellant that he owed $26,292.33 in delinquent taxes, interest and penalties, under the city’s Transient Occupancy Tax ordinance, Gilroy City Code section 25A. 1 et. seq. The ordinance requires the proprietor of each “hotel”…
2Cases cited19 opinions
- Kolender v. LawsonSupreme Court of the United States · 1983
- Hill v. ColoradoSupreme Court of the United States · 2000
- City of Chicago v. MoralesSupreme Court of the United States · 1999
- Chapman v. United StatesSupreme Court of the United States · 1991
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
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3Cited by8 opinions
- People v. MacIelCalifornia Court of Appeal · 2003
- City of Santa Cruz v. PatelCalifornia Court of Appeal · 2007
- City of Vacaville v. PitamberCalifornia Court of Appeal · 2004
- Kumar v. Superior CourtCalifornia Court of Appeal · 2007
- People v. MacielCalifornia Court of Appeal · 2003
3 more not listed; retrieve them via the Exa API.