PG&E CORPORATION VS. CITY AND COUNTY OF SAN FRANCISCO

Set for Law and Motion/Discovery Calendar on Monday, July 20, 2026, Line 10. Defendant City and County of San Francisco's demurrer to both causes of action in the first amended complaint filed by plaintiff PG&E Corporation is overruled as to both causes of action.

In its first amended complaint PG&E alleges that it is entitled to a partial refund of the gross receipt taxes and homeless gross receipt taxes it paid to the City for tax years 2023 and 2024 because the rates that the applicable City codes used to calculate those taxes violated Article XIII, Section 19 of the California Constitution. The City's demurrer is based on its argument that as a matter of law the rates used to calculate the taxes did not violate section 19. The plain language of the section 19, case law construing that section, and the history and purpose of that section require rejection of the City's argument. (The Court's complete tentative ruling has been emailed to the parties).

For the 9:00 a.m. calendar, all attorneys and parties may appear in Department 302 remotely or in person. Remote hearings will be conducted by videoconference using Zoom. (Dept. 302 Zoom ID 160 409 7690; Passcode 516287.) To appear remotely at the hearing, go to the court's website at sfsuperiorcourt.org under "Online Services," navigate to "Tentative Rulings," and click on the appropriate link, or dial the corresponding phone number.

Any party who contests a tentative ruling must send an email to contestdept302tr@sftc.org with a copy to all other parties by 4pm stating, without argument, the portion(s) of the tentative ruling that the party contests. The subject line of the email shall include the line number, case name and case number. The text of the email shall include the name and contact information, including email address, of the attorney or party who will appear at the hearing.

Counsel for the prevailing party is required to prepare a proposed order which repeats verbatim the substantive portion of the tentative ruling and must email it to contestdept302tr@sftc.org prior to the hearing even if the tentative ruling is not contested.

The court no longer provides a court reporter in the Law & Motion Department. Parties may retain their own reporter, who may appear in the courtroom or remotely. A retained reporter must be a California certified court reporter (CSR), for only a CSR's transcript may be used in California courts. If a CSR is being retained, include in your email all of the following: their name, CSR and telephone numbers, and their individual work email address. =(302/HEK) | |