City of Fontana v. Cal. Dept. of Tax and Fee Administration

Filed 9/12/17 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION TWO CITY OF FONTANA et al., Plaintiffs and Appellants, v. CALIFORNIA DEPARTMENT OF TAX A147642 AND FEE ADMINISTRATION,* (Alameda County Super. Defendant and Appellant; Ct. No. RG14721676) CITY OF ONTARIO et al., Real Parties in Interest and Appellants. If a municipality imposes a sales tax, the State Board of Equalization (Board or BOE) has the statutory authority to collect and then remit the tax back to the municipality. But what if more than one municipality claim…