California Taxpayers Action Network v. City of San
In 2007, the City of San Diego (City) established a tourism marketing district (TMD) and approved a levy on lodging businesses with 70 rooms or more located within the district (the TMD assessment). The TMD assessment funds were used to market and promote tourism in San Diego. The City renewed the TMD assessment in 2012 and expanded the levy to all lodging businesses within the district, regardless of size. In 2016, the City amended the TMD assessment, returning it to its original scope so that it again applied only to lodging businesses with 70 or more rooms.
Comments on California Taxpayers Action Network v. City of San