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G.M.C. v. CITY AND COUNTY OF SAN FRANCISCO

Nos. A081239, A081246, A081253.

81 Cal.Rptr.2d 544 (1999)

69 Cal.App.4th 448

GENERAL MOTORS CORPORATION, Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Respondent.

Court of Appeals of California, First District, Division One.

Rehearing Denied February 16, 1999.

Review Denied April 14, 1999.

Attorney(s) appearing for the Case

Ajalat, Polley & Ayoob, Charles R. Ajalat, Terry L. Polley, Richard J. Ayoob, Los Angeles, for Plaintiff and Appellant.

Louise H. Renne, City Attorney, Dennis Aftergut, Chief Assistant City Attorney, Claude F. Kolm, Deputy City Attorney, for Defendant and Respondent.

STRANKMAN, Presiding Justice.

A municipality imposed a business tax upon a corporation's local selling activity. (S.F. Mun.Code, part III, §§ 1002.2, 1004.08, 1004.13.)1 The corporation claimed the tax interfered with commerce by discriminating in favor of local manufacturers and sued for both a refund under state law and damages under federal civil rights law. (Gov.Code, §§ 935, subd. (a), 940.4, 945; S.F. Mun.Code...

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