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BALIKOV v. SOUTHERN CALIFORNIA GAS COMPANY

No. B145610.

114 Cal.Rptr.2d 614 (2001)

94 Cal.App.4th 816

Raymond BALIKOV, Plaintiff and Appellant, v. SOUTHERN CALIFORNIA GAS COMPANY, Defendant and Respondent.

Court of Appeals of California, Second District, Division Seven.

November 20, 2001.

Attorney(s) appearing for the Case

Strange & Hoey, Brian R. Strange and Gretchen Carpenter; O'Neill, Lysaght & Sun and Edward A. Klein, Santa Monica, for Plaintiff and Appellant.

Horvitz & Levy, Barry R. Levy, Encino, and Wendy S. Albers, Santa Monica; Office of the General Counsel, Daniel G. Clement, Los Angeles, and Marline E. Howes for Defendant and Respondent.

Rockard J. Delgadillo, Los Angeles City Attorney, Ronald Tuller, Assistant City Attorney, and Valentin Dinu, Deputy City Attorney, as Amici Curiae on behalf of Defendant and Respondent, for City of Los Angeles.

LILLIE, P.J.

Raymond Balikov appeals from judgment entered dismissing his complaint against Southern California Gas Company (the Gas Company), following the sustaining, without leave to amend, the demurrer of the Gas Company. Balikov contends the court erred, because Public Utilities Code section 799, subdivision (a)(4), does not apply and because Los Angeles Municipal Code section 21.1.5 does not provide for imposition of a tax on the subject charges.

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