LAWRENCE BAME, Plaintiff and Appellant, v. CITY OF DEL MAR, Defendant and Respondent. CITY OF DEL MAR, Plaintiff and Respondent, v. 22nd DISTRICT AGRICULTURAL ASSOCIATION, Defendant and Appellant., 86 Cal. App. 4th 1346

Summary

Under a local ordinance and Cal. Bus. & Prof. Code § 19610.6, respondent collected fees and taxes for non-racing events at appellant district's fairgrounds. Respondent promoter stopped paying, and tried to intervene in respondent's suit, in order to obtain a refund of taxes paid, claiming the ordinance was invalid. The appellate court agreed. As a state agency with broad functions and authority, appellant district's sovereign immunity extended to entities contracting with it, including appellant promoter. Nothing in the statutory scheme expressly authorized respondent to impose the fees or taxes on the appellant district or its contractors. Without that express consent, the taxing portion of the ordinance was invalid and unenforceable as an improper invasion on the appellant district's sovereignty. Appellant promoter directly appeal from the denial of his intervention motion, so he could not challenge that order. However the appeal of the dismissal of his complaint was proper, and the ...