San Francisco Has Power Over University Parking Taxes, Court Says (1)

San Francisco has the power to demand that state universities collect parking taxes from consumers, the California Supreme Court said.

The court’s unanimous June 20 ruling comes in response to a years-long battle over millions of dollars in tax receipts and millions in revenue for the University of California and California State University. The systems statewide operate 33 campuses and nearly 287,000 parking spaces, spaces for which private entities would have to pay taxes to local governments.

The fight pits the 63-year-old immunity doctrine exempting state entities from local regulation when performing state functions against “home rule” cities that have ...