Lyft Tax Lawsuit Should Be Dismissed, San Francisco Tells Court

San Francisco denies allegations it overcharged Lyft Inc. $100 million in taxes over five years by mischaracterizing driver compensation as revenue, and wants a California judge to toss the ride-hailing company’s refund suit.

The city asked Judge Jeffrey S. Ross of the California Superior Court, San Francisco County, to dismiss Lyft’s complaint in a May 14 answer. The city asserted in its defense that the complaint improperly included theories the company hadn’t made when challenging the tax assessments administratively, and that the city is immune from liability.

• Lyft sued in December alleging its hometown calculated its taxes based on ...