Atlas Hotels, Inc. v. Acker

STONE, J. *

This is an appeal from a writ of mandate directing appellants, officials of the City of San Diego, to submit an ordinance imposing a transient room tax to the referendum vote of the electors of the City of San Diego.

The City Council of San Diego, a city chartered pursuant to section 8 of article XI of the Constitution, enacted an ordinance imposing on transient occupants of hotel rooms a tax of 4 per cent of the rent charged, payable to the operator of the hotel at the time the rent is paid. Among other things, the ordinance provides that “All revenues collected by the City under…