Disney Platform Distribution v. City of Santa Barbara

Filed 12/17/25 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION SIX DISNEY PLATFORM 2d Civil No. B342211 DISTRIBUTION, INC., et al., (Super. Ct. No. 24CV02313) (Santa Barbara County) Plaintiffs and Appellants, v. CITY OF SANTA BARBARA, Defendant and Respondent. This appeal involves the interpretation and validity of Ordinance 5471 (the Ordinance), which was adopted by the City of Santa Barbara (City) in 2008. The Ordinance is entitled, “Telecommunications and Video Users’ Tax Reduction and Modernization Ordinance.” Appellants…