Franchise Fees Charged to Waste Hauler are Not a Tax if Reasonably Related to the Value of the Franchise -
Franchise fees that exceed the reasonable value of the franchise conveyed may be considered taxes, according to a...more
A ratepayer may challenge the method of allocating property-related fees without first participating in the public hearing for, and filing a written protest against, the adoption of such new or increased fees, the California...more
Cherrity Weatherford, who was a resident of the City of San Rafael in Marin County, rented (but did not own) property in the City. Although Weatherford’s vehicle was not impounded, she nonetheless took issue with the City’s...more
California public agencies that impose transient occupancy (hotel) taxes may be limited in the tax they can collect from online transactions. The California Supreme Court on Monday ruled that TOT are limited to the...more