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Government
Refund of Utility Users Tax
Failure to Grant Refund

T-Mobile West LLC v. City and County of San Francisco and Does 1 through 20

Published: Feb. 9, 2018 | Result Date: Nov. 28, 2017 | Filing Date: Sep. 9, 2015 |

Case number: CGC-15-547840 Settlement –  $72,500

Court

San Francisco County Superior Court


Attorneys

Plaintiff

David Colker
(DLA Piper LLP )

David F. Gross
(DLA Piper LLP)

Hugh W. Goodwin Jr.
(DLA Piper LLP )

Henry C. Cheng
(DLA Piper LLP)


Defendant

Dennis J. Herrera
(San Francisco Public Utilities Commission)

Jean H. Alexander
(Office of the San Francisco City Attorney)

Peter J. Keith
(Office of the San Francisco City Attorney)

Natalie M. Orr
(Office of the San Francisco City Attorney)


Facts

T-Mobile West LLC filed suit against the City and County of San Francisco in relation to a refund of the Utility Users Tax. Roaming charges were imposed on carriers for foreign customers' telecommunications services, and taxes on those roaming charges were allegedly remitted to the city by T-Mobile erroneously.

Contentions

PLAINTIFF'S CONTENTIONS: T-Mobile contended a tax was collected by the city illegally. T-Mobile argued that the city should refund charges it collected for roaming charges. Under San Francisco's Business and Tax Regulations Code, the city must refund taxes, which were overpaid or illegally collected. T-Mobile claimed that permitting the city to keep the taxes here would amount to unjust enrichment.

DEFENDANT'S CONTENTIONS: The city denied T-Mobile's claims, and asserted numerous affirmative defenses.

Damages

T-Mobile requested a $273,758.80 refund.

Result

The parties settled the case in the amount of $72,500.


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