Legal Opinion

City of S.F. v. Regents of the Univ. of Cal.

California Supreme Court

Decided June 20, 2019No. S242835PublishedCited by 13 opinions

1Opinion of the CourtOpinion of the Court by Kruger, J.

**673*541The City and County of San Francisco (San Francisco) imposes a tax on drivers who park their cars in paid parking lots. To enforce the tax, the city requires parking lot operators to collect the tax from drivers and remit the proceeds to the city. We granted review to consider whether the California Constitution permits San Francisco to apply this tax collection requirement to state universities that operate paid parking lots in the city. We conclude the answer is yes.

I

San Francisco is a consolidated city and county that has adopted a charter for its own governance under article XI,…

2Cases cited37 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Printz v. United StatesSupreme Court of the United States · 1997
  3. Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
  4. Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
  5. James v. Dravo Contracting Co.Supreme Court of the United States · 1937

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3Cited by13 opinions

  1. AIDS Healthcare Foundation v. City of L.A.California Court of Appeal · 2022
  2. City of Torrance v. Southern Cal. Edison Co.California Court of Appeal · 2021
  3. Cultiva La Salud v. State of CaliforniaCalifornia Court of Appeal · 2023
  4. Dept. of Finance v. Com. on State MandatesCalifornia Court of Appeal · 2021
  5. Hastings College Conservation Com. v. State of Cal.California Court of Appeal · 2025

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