Legal Opinion
City of Vacaville v. Pitamber
California Court of Appeal
Decided November 8, 2004No. A104634PublishedCited by 4 opinions
1Opinion of the Court
Opinion
MARCHIANO, P. J.
The City of Vacaville (the City) imposes a duty on hotel owners to collect and remit to the City a transient occupancy tax as authorized by Revenue and Taxation Code section 7280. (Vacaville Mun. Code §§ 3.16.010-3.16.120 (VMC).) Ron Pitamber, operator of the Best Western Heritage Inn (Best Western), refused to comply with the City’s audit request for records used to compute the tax. The superior court ordered compliance and Pitamber and Best Western appealed. We agree with the reasoning and holding in Patel v. City of Gilroy (2002) 97 Cal.App.4th 483 [118 Cal.Rptr.2d…
2Cases cited21 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- City of Chicago v. MoralesSupreme Court of the United States · 1999
- New York v. BurgerSupreme Court of the United States · 1987
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3Cited by4 opinions
- Dana Point Safe Harbor Collective v. Superior CourtCalifornia Supreme Court · 2010
- City of Santa Cruz v. PatelCalifornia Court of Appeal · 2007
- Kumar v. Superior CourtCalifornia Court of Appeal · 2007
- California Attorney General Opinion 25-902, California Attorney General Reports2026