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Taxation
Business Law
Transient Occupancy Taxes, Parking Occupancy Taxes

City of Los Angeles v. Brisam LAX (DE) LLC

Published: Apr. 19, 2014 | Result Date: Sep. 19, 2013 | Filing Date: Jan. 1, 1900 |

Case number: BC506082 Settlement –  $1,642,870

Court

L.A. Superior


Attorneys

Plaintiff

Pejmon Shemtoob
(Office of the City Attorney)

Beverly Cook


Defendant

Justin C. Bentley
(Lamb & Kawakami LLP)

Jamie R. Adams

Patrick L. Rendon


Facts

The City of Los Angeles filed suit against Brisam LAX LLC, seeking money due on unpaid city tax assessments.

Contentions

PLAINTIFF'S CONTENTIONS:
From July 11, 2011 to Jan. 12, 2013, the Los Angeles City Office of Finance levied multiple assessments against Brisam for unpaid taxes. Brisam was subject to the city's business, parking occupancy, and transient occupancy taxes, but failed to pay the taxes that were due. As a result, the city filed suit to recover $2,315,573 in unpaid and delinquent taxes.

DEFENDANT'S CONTENTIONS:
Brisam denied the allegations against it and asserted various affirmative defenses.

Result

The parties settled for $1,642,866.


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