Legal Opinion
City of San Bernardino Hotel/Motel Ass'n v. City of San Bernardino
California Court of Appeal
Decided November 18, 1997No. E017944PublishedCited by 16 opinions
1Opinion of the Court
Opinion
HOLLENHORST, Acting P. J.
The City of San Bernardino Hotel/Motel Association (herein Association) brought this action to challenge the validity of a transient occupancy tax adopted by the City of San Bernardino. The trial court found the tax ordinance constitutional and rendered judgment in favor of the defendant city.
The Association appeals, contending that the ordinance is unconstitutional.
The Transient Occupancy Tax
The ordinance imposes a 10 percent tax on transients for the privilege of occupancy in a hotel in San Bernardino. The tax is normally paid to the operator of the hotel at…
2Cases cited16 opinions
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- Lanzetta v. New JerseySupreme Court of the United States · 1939
- Tobe v. City of Santa AnaCalifornia Supreme Court · 1995
- Fisher v. City of BerkeleyCalifornia Supreme Court · 1984
- Sherwin-Williams Co. v. City of Los AngelesCalifornia Supreme Court · 1993
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Traders Sports, Inc. v. City of San LeandroCalifornia Court of Appeal · 2001
- CITY OF OAKLAND, CAL. v. Hotels. Com LPCourt of Appeals for the Ninth Circuit · 2009
- Patel v. City of San BernardinoCourt of Appeals for the Ninth Circuit · 2002
- TRADERS SPORTS v. City of San LeandroCalifornia Court of Appeal · 2001
- Schweitzer v. Westminster Investment Inc.California Court of Appeal · 2007
11 more not listed; retrieve them via the Exa API.