City & County of San Francisco v. Regents of the University of California

Opinion

HUMES, P.

This case asks us to decide whether the City and County of San Francisco (San Francisco) can compel state universities that operate parking lots in the city to collect city taxes from parking users and remit them to San Francisco. The answer turns on whether the California Constitution’s “home-rule provision”—which grants charter cities broad powers, including the power to tax—creates an exception to the long-recognized doctrine that exempts state entities from local regulation when they are performing governmental functions. We conclude that it does not. As a result, we…