Sacramento Cable Television v. City of Sacramento

Opinion

PUGLIA, P. J.

Plaintiffs Sacramento Cable Television (SCT) and Christine Barney appeal from a judgment dismissing their challenge to a tax imposed by defendant City of Sacramento (City) on users of cable television service. Plaintiffs contend the tax violates both the First Amendment to the United States Constitution and the franchise agreement between City and SCT. The trial court granted summary judgment to defendants, concluding the tax, which also applies to telephone, gas, and electric utilities, is one of general applicability and is rationally based. We shall affirm.

I

SCT is a…