RECENT CALIFORNIA DECISIONS

November 2004

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First District Court Finds San Francisco’s Parking Tax Exemptions Favoring Designated Categories of Users Constitutional
City and County of San Francisco v. Flying Dutchman Park, Inc

On September 9, 2004 the Court of Appeal for the First Appellate District reversed a lower court decision holding that a parking tax, levied by the City and County of San Francisco (CCSF), did not violate the Privileges and Immunities Clause of the California Constitution Article I, § 7(a), nor was it an improper double tax on real estate in violation of Article XIII, § 1, of the California Constitution. The court found a rational basis for the exemptions allowed in the parking tax ordinance. The court ruled in favor of the CCSF, entering a judgment against Flying Dutchman Park, Inc. (Flying Dutchman) a commercial parking and valet parking services provider in San Francisco.