(California Court of Appeal) - In a case to decide whether the City and County of San Francisco can compel state universities that operate parking lots in the city to collect city taxes from parking users and remit them to San Francisco,the trial court's denial of the City's petition for writ of mandate is affirmed where the California structure's 'home-rule provision' -- which grants structure cities wide powers, including the power to tax -- does not create an exception to the long-recognized doctrine that exempts state entities from local regulation when they are performing governmental functions.
Source: findlaw.com