CITY OF TORRANCE, Plaintiff and Appellant, v. SOUTHERN CALIFORNIA EDISON COMPANY, Defendant and Respondent., 61 Cal. App. 5th 1071

Summary

HOLDINGS: [1]-Because charges that were subject to electricity tax under Torrance Mun. Code, § 225.1.4, subd. (a), were defined to include the cost of electricity consumed and the cost of ancillary services unless one of the ordinance's narrowly-drawn exceptions applied, state-issued credits for energy efficiency did not affect the electricity consumers' tax base; [2]-The city could not recover from the utility provider the taxes owed by consumers that had gone uncollected as a result of the utility provider's incorrect tax base calculations and instead had to amend its complaint to include the consumers as defendants because the consumers were liable to the city under Torrance Mun. Code, § 225.1.14, and because the utility provider functioned as a pass-through in collecting the taxes and thus had no liability for unpaid amounts, consistent with its immunity under Pub. Util. Code, § 799.