CITY OF OAKLAND, CAL. v. Hotels. Com LP

ORDER AND AMENDED OPINION

The Opinion filed on July 16, 2009, is amended as follows: On page 959, strike the following text:

The “hotel tax” in California derives from a state law that permits municipalities to “levy a tax on the privilege of occupying a room or rooms, or other living space, in a hotel, inn, tourist home or house, or other lodging.” Cal. Rev. & Tax Code § 7280(a).

and insert the following text:

Oakland’s authority to enact a “hotel tax” is derived from the city’s status as a “Charter City.” See City of San Bernadino Hotel/Motel Ass’n v. City of San Bernadino, 59 Cal.App.4th 237,…