Hoogasian Flowers, Inc. v. State Board of Equalization
California Court of Appeal
[Opinion certified for partial publication.*]
1Opinion of the Court
Opinion
SIMS, J.
In this action by retailers for a refund of a local sales tax, defendant State Board of Equalization (SBE) and intervener San Francisco Educational Financing Authority (EFA) appeal from summary judgment entered in favor of plaintiffs, Hoogasian Flowers, Inc., Ace Pharmacy, Diane O., and Surf Pharmacy (the retailers). The sales tax at issue in this case was imposed by EFA pursuant to an ordinance approved by a majority (but less than two-thirds) of the qualified electors voting on the measure in the City and County of San Francisco, as authorized by Revenue and Taxation Code…
2Cases cited17 opinions
- Delaney v. Superior CourtCalifornia Supreme Court · 1990
- Ginns v. SavageCalifornia Supreme Court · 1964
- City and County of San Francisco v. FarrellCalifornia Supreme Court · 1982
- Carman v. AlvordCalifornia Supreme Court · 1982
- San Francisco Taxpayers Assn. v. Board of SupervisorsCalifornia Supreme Court · 1992
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3Cited by10 opinions
- Wells v. One2One Learning FoundationCalifornia Supreme Court · 2006
- Schabarum v. California LegislatureCalifornia Court of Appeal · 1998
- Brydon v. East Bay Municipal Utility DistrictCalifornia Court of Appeal · 1994
- Neecke v. City of Mill ValleyCalifornia Court of Appeal · 1995
- Schweisinger v. JonesCalifornia Court of Appeal · 1998
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