MACY'S DEPT. STORES v. SAN FRANCISCO

Nos. A109288, A110061.

50 Cal.Rptr.3d 79 (2006)

143 Cal.App.4th 1444

MACY'S DEPARTMENT STORES, INC., et al., Plaintiffs and Respondents, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Appellant.

Court of Appeal of California, First District, Division Three.

October 18, 2006.


Attorney(s) appearing for the Case

Dennis J. Herrera, City Attorney, Julie Van Nostern, Chief Tax Attorney, Owen Clements, Chief of Special Litigation, Carol A. Boardman, Peter J. Keith, Deputy City Attorneys, Reed Smith, James P. Kleier, John R. Messenger, Karen L. Snell, for Appellants.

Colantuono & Levin, Sandra J. Levin, Los Angeles, Holly O. Whatley, Los Angeles, Amy C. Sparrow, for Amicus Curiae on behalf of Appellants.

Bewley, Lassleben & Miller, Jeffrey S. Baird, Joseph A. Vinatieri, Farella, Braun & Martel, Whittier, Charles M. Sink, San Francisco, for Respondents.


SIGGINS, J.

The City and County of San Francisco (the City) appeals a judgment that awarded Macy's Department Stores, Inc. and four related corporations (Macy's) a multi-year tax refund. The City argues that (1) Macy's 1995 and 1996 refund claims were untimely, (2) the trial court erred by refunding all local business taxes paid by Macy's during the contested period instead of the amount sufficient to negate the discriminatory effect of the tax, and (3) the rate of...

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