Hospital Service of California v. City of Oakland

Opinion

ELKINGTON, J.

Plaintiff Hospital Service of California (Blue Cross) appeals from a judgment denying an injunction against the City of Oakland (City), and declaring Blue Gross to be subject to a “Utility Users Tax” imposed by the City.

Blue Cross is a “nonprofit hospital service corporation” organized under chapter 11A (§§ 11491-11517) of the Insurance Code (all statutory references, unless otherwise indicated, will hereafter be to that code). Section 11493.5 provides: “Every nonprofit hospital service corporation organized or admitted under this chapter is hereby declared to be a…