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CITY OF VACAVILLE v. PITAMBER

No. A104634.

21 Cal.Rptr.3d 396 (2004)

124 Cal.App.4th 739

CITY OF VACAVILLE, Plaintiff and Respondent, v. Ron PITAMBER et al., Defendants and Appellants.

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

Review Denied March 2, 2005.

Attorney(s) appearing for the Case

Gerald L. Hobrecht, City Attorney, Vacaville, CA, for Plaintiff and Respondent City of Vacaville.

Frank Weiser, Los Angeles, CA, for Defendants and Appellants Ron Pitamber and Best Western Heritage Inn.

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 7280.1 (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...

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