Doyle Law and Conal F. Doyle for Plaintiff and Appellant New Cingular Wireless PCS LLC.
Jarvis, Fay, Doporto & Gibson, Benjamin P. Fay , Andrea J. Saltzman and Rick W. Jarvis for Defendants and Respondents City of Hayward, City of Modesto, City of Palo Alto, City of Redwood City, City of San Luis Obispo and City of Santa Barbara.
Richards, Watson & Gershon, Lisa Bond and Andrew Brady for Defendants and Respondents City of Compton, City of Hawthorne, City of Long Beach and City of Redondo Beach.
Meyers, Nave, Riback, Silver & Wilson, Deborah J. Fox , Peter S. Hayes and Mary C. Tsai for Defendants and Respondents City of Desert Hot Springs, City of Downey, City of El Cerrito, City of Pasadena, City of Pinole and City of San Leandro.
Lagerlof, Senecal, Gosney & Kruse, James D. Ciampa and Jenny Kim for League of California Cites and California State Association of Counties as Amici Curiae.
Court of Appeals of California, Second District, Division Two.
OPINION
BOREN, P. J. —
For a number of years, individuals throughout California were improperly charged taxes for Internet access by their Internet service provider, New Cingular Wireless PCS LLC (New Cingular), prompting various customers to file putative class action lawsuits. The lawsuits eventually settled, with New Cingular agreeing to seek refunds of the taxes from the cities and counties to which the taxes were remitted. After...
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