CITY OF ANAHEIM et al., Petitioners,
v.
THE SUPERIOR COURT OF LOS ANGELES COUNTY, Respondent;
PRICELINE.COM INC. et al., Real Parties In Interest.
Court of Appeals of California, Second District, Division Two.https://leagle.com/images/logo.png
November 24, 2009.
November 24, 2009.
Attorney(s) appearing for the Case
Kiesel, Boucher & Larson, Paul R. Kiesel, William L. Larson; Baron & Budd, Patrick J. O'Connell; McKool Smith, Steven D. Wolens, Gary Cruciani; Cristina L. Talley, City Attorney, and Moses W. Johnson, Assistant City Attorney, for Petitioners.
Burke, Williams & Sorensen, Amy E. Hoyt and Erica L. Ball for League of California Cities as Amicus Curiae on behalf of Petitioners.
No appearance for Respondent.
Skadden, Arps, Slate, Meagher & Flom, Darrel J. Hieber, Stacy R. Horth-Neubert and Daniel M. Rygorsky for Real Parties in Interest Priceline.com Incorporated, Lowestfare.com LLC and Travelweb LLC.
Jones Day, Elwood Lui, Brian D. Hershman and Erica L. Reilley for Real Parties in Interest Expedia, Inc., Hotels.com LP, Hotels.com GP, LLC, Hotwire.com, Inc., and Travelnow.com, Inc.
McDermott Will & Emery, Jeffrey A. Rossman, Elizabeth B. Herrington and Matthew Oster for Real Parties in Interest Orbitz Group.
Kelly Hart & Hallman, Brian S. Stagner; K&L Gates, William B. Grenner and Nathaniel Curral for Real Parties in Interest Travelocity.com Inc., Travelocity.com LP and Site59.com LLC.
Court of Appeals of California, Second District, Division Two.
OPINION
CHAVEZ, J.—
Under article XIII, section 32 of the California Constitution, a taxpayer who wishes to challenge the assessment of a state tax must pay the disputed amount of tax before seeking recourse in the courts to recover the amount assessed. This constitutional provision, commonly known as the "pay first" rule, allows "`revenue collection to continue during litigation so that essential public services dependent on the funds...
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