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ALLIANCE SAN DIEGO v. CITY OF SAN DIEGO

No. D080199.

94 Cal.App.5th 419 (2023)

ALLIANCE SAN DIEGO et al., Plaintiffs and Respondents, v. CITY OF SAN DIEGO et al., Defendants and Appellants.

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

August 11, 2023.

Attorney(s) appearing for the Case

Office of the City Attorney, Mara W. Elliott, City Attorney, M. Travis Phelps, Assistant City Attorney, and Tyler L. Krentz, Deputy City Attorney, for Defendant and Appellant City of San Diego.

Colantuono, Highsmith & Whatley, Michael G. Colantuono, Matthew C. Slentz, Abigail A. Mendez and Vernetra L. Gavin for Defendant and Appellant Yes! For a Better San Diego.

Strumwasser & Woocher, Fredric D. Woocher and Julia Michel for Plaintiffs and Respondents Alliance San Diego, Isidro D. Ortiz and Michael W. McConnell.

Briggs Law Corporation, Cory J. Briggs and Janna M. Ferraro for Plaintiffs and Respondents California Taxpayers Action Network, Donna Frye and Project for Open Government.

Howard Jarvis Taxpayers Foundation, Jonathan M. Coupal, Timothy A. Bittle and Laura E. Dougherty for Plaintiff and Respondent Howard Jarvis Taxpayers Association.

OPINION

I.

INTRODUCTION

The City of San Diego (the City) placed a citizens' initiative, Measure C, on the ballot for the March 2020 general and special election. Measure C raises occupancy taxes on overnight lodging facilities within the city based on the lodging's location in one of three...

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