City & County of San Francisco v. Flying Dutchman Park, Inc.

Opinion

RUVOLO, J.

I

Introduction

Respondent and cross-appellant Flying Dutchman Park, Inc. (Flying Dutchman) provides commercial parking and valet parking services alleged by appellant and cross-respondent City and County of San Francisco (CCSF) to be subject to its parking tax (S.F. Mun. Code, §§ 601-615). The parking tax imposes a tax of 25 percent (§§ 602, 602.5) on “rent” paid for “occupancy” of a space for parking a motor vehicle in a “parking station” (§§ 601, 602A).

CCSF’s appeal arises out of a successful defense by Flying Dutchman to an enforcement action brought by CCSF to collect in…