City and County of San Francisco, and v. the Regents of the University of California, and

Summary

The court held that San Francisco may impose its nondiscriminatory parking tax on drivers who use paid parking facilities operated by state universities because the tax falls on private parties rather than the universities or their property. It also held that the city may require the universities to collect and remit the tax because that requirement imposes only a minimal administrative burden and is a reasonable means of enforcing the city's taxing power. The court reversed the Court of Appeal's judgment and remanded for further proceedings consistent with its opinion.