SAN FRANCISCO v. FLYING DUTCHMAN PARK

No. A102026.

18 Cal.Rptr.3d 532 (2004)

122 Cal.App.4th 74

CITY AND COUNTY OF SAN FRANCISCO, Plaintiff and Appellant, v. FLYING DUTCHMAN PARK, INC. et al., Defendants and Appellants.

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

Rehearing Denied September 30, 2004.

Review Denied December 15, 2004.


Attorney(s) appearing for the Case

Dennis J. Herrera, City Attorney, Julie Van Nostern, Chief Tax Attorney, and Ellen Forman, Chief Appellate Attorney, for Plaintiff and Appellant.

Law Offices of J. Brian McCauley and J. Brian McCauley, San Francisco, for Defendants and Appellants.


RUVOLO, J.

I.

INTRODUCTION

Respondent and cross-appellant Flying Dutchman Park, Inc. (Flying Dutchman) provides commercial parking and valet parking services alleged by appellant and cross-respondent City and County of San Francisco (CCSF) to be subject to its parking tax (S.F.Mun.Code, §§ 601-615).1 The parking tax imposes a tax of 25 percent (§§ 602, 602.5) on "rent" paid for "occupancy" of a space...

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