Citations
- 36 Cal. App. 4th 1157
Full opinion text
Opinion
RAMIREZ, P. J.
Plaintiff Edgemont Community Services District (District) appeals from judgment entered in an action filed against defendant City of Moreno Valley (City) for declaratory relief and an injunction. Under the judgment the District is required to collect from its customers and remit to the City a utility user’s tax imposed by the City on the sewer services rendered by the District to its customers, and the District is required to remit those taxes to the City without reimbursement for costs of collection.
The City also has appealed, challenging that portion of the judgment which provides that the City may not require the District to collect the utility user’s tax from the District’s customers for street lighting services rendered by the District, and that the City may not collect the utility user’s tax from the District for its use of electrical energy. In that judgment the court also directed that the District was to recover from the City the sum of $161.86 previously paid by the District as tax on electrical energy used by the District.
Facts
The facts of this case are not in dispute. The District is a community services district organized in 1957 under the Community Services District Law (Gov. Code, § 61000 et seq.) and as such is a political subdivision and public agency of the State of California. The District is located in the County of Riverside; a portion of the District lies within the boundaries of the City and a portion within the City of Riverside.
The City is a general law city, incorporated in 1984, which is located in the County of Riverside. A portion, but not all, of the City is located within the boundaries of the District.
The District was formed for the purposes of “1. The collection, treatment or disposal of sewage, waste and storm water of the district and its inhabitants; [