City of Pasadena v. AT&T Communications of California, Inc.

Opinion

BOREN, P. J.

This appeal addresses the meaning of the word “remit” in the Pasadena Municipal Code (PMC). We conclude, as a matter of law, that to “remit” a tax payment means to send, transmit, or forward money. A payment is thus remitted when it is deposited in the mail. The trial court defined remit as “receive.” We reverse.

Facts

The City of Pasadena (the City) is suing AT&T Communications of California, Inc. (the Company), for breach of a services agreement. As a service supplier, the Company is required to collect a utility users tax from its customers. Each month, the Company pays…