IN RE TRANSIENT OCCUPANCY TAX CASES

Respondents’ Opposition

Cal.May 28, 2014

Case No. 218400 IN THE SUPREME COURT OF CALIFORNIA In Re TRANSIENT OCCUPANCY TAX CASES CITY OF SAN DIEGO, CALIFORNIA Petitioner, Vv. HOTELS.COM,L.P., et al. Respondents. After an Opinion by the Court of Appeal, Second Appellate District, Division Two, Case No. B243800 On Appeal from the Superior Court of the State of California for the County of Los Angeles The Hon. Elihu Berle, Judge of the Superior Court, Department 323 Los Angeles County Superior Court Case No. JCCP 4472 OPPOSITION TO PETITIONER CITY OF SAN DIEGO’S REQUEST FOR JUDICIAL NOTICE OF EXHIBIT I Darrel J. Hieber (SBN 100857) Stacy R. Horth-Neubert (SBN 214565) SKADDEN,ARPS, SLATE, MEAGHER & FLOM LLP 300 South Grand Ave., 34”Fl. Los Angeles, CA 90071 Telephone: (213) 687-5000 Facsimile: (213) 687-5600 Attorneysfor Respondents priceline.com Incorporated (n/k/a The Priceline Group Inc.), and Travelweb LLC Elwood Lui (SBN 45538) Brian D. Hershman (SBN 168175) Erica L. Reilley (SBN 211615) JONES DAY 555 South FlowerStreet, 50th Floor Los Angeles, CA 90071 Telephone: (213) 243-2445 Facsimile: (213) 243-2539 Attorneysfor Respondents Expedia, Inc., Hotwire, Inc.; Travelnow.com, Hotels.com, L.P., and Hotels.com GP, LLC [additional counsellisted on nextpage] Nathaniel S. Currall (SBN 210802) K&L GATES LLP 1 Park Plaza, Twelfth Floor Irvine, California 92614 Telephone: (949) 623-3534 Facsimile: (949) 253-0902 Attorneyfor Respondents Travelocity.com, L.P. and Site59.com, LLC Jeffrey A. Rossman (SBN 189865) McDERMOTTWILL & EMERY LLP 227 West MonroeStreet Chicago, IL 60606 Telephone: (312) 372-2000 Facsimile: (312) 984-7700 Attorneysfor Respondents Orbitz, LLC, Trip Network,Inc. (d/b/a Cheaptickets.com), incorrectly named as Cheaptickets, Inc., and Internetwork Publishing Corp. (d/b/a Lodging.com) Case No. 218400 IN THE SUPREME COURT OF CALIFORNIA In Re TRANSIENT OCCUPANCY TAX CASES CITY OF SAN DIEGO, CALIFORNIA Petitioner, Vv. HOTELS.COM,L.P.,et al. Respondents. (a After an Opinion by the Court of Appeal, Second Appellate District, Division Two, Case No. B243800 On Appeal from the Superior Court of the State of California for the County of Los Angeles The Hon.Elihu Berle, Judge of the Superior Court, Department 323 Los Angeles County Superior Court Case No. JCCP 4472 OPPOSITION TO PETITIONER CITY OF SAN DIEGO’S REQUEST FOR JUDICIAL NOTICE OF EXHIBIT I Darrel J. Hieber (SBN 100857) Nathaniel S. Currall (SBN 210802) Stacy R. Horth-Neubert (SBN 214565) K&L GATES LLP SKADDEN, ARPS, SLATE, 1 Park Plaza, Twelfth Floor MEAGHER & FLOM LLP Irvine, California 92614 300 South Grand Ave., 34"FI. Telephone: (949) 623-3534 Los Angeles, CA 90071 Facsimile: (949) 253-0902 Telephone: (213) 687-5000 Attorneyfor Respondents Travelocity.com, Facsimile: (213) 687-5600 L.P. and Site59.com, LLC Attorneysfor Respondents priceline.com Incorporated (n/k/a The Priceline Group Inc.), Jeffrey A. Rossman (SBN 189865) and Travelweb LLC McDERMOTT WILL & EMERY LLP 227 West MonroeStreet Elwood Lui (SBN 45538) Chicago, IL 60606 Brian D. Hershman (SBN 168175) Telephone: (312) 372-2000 Erica L. Reilley (SBN 211615) - Facsimile: (312) 984-7700 JONES DAY Attorneysfor Respondents 555 South FlowerStreet, 50th Floor Orbitz, LLC, Trip Network,Inc. (d/b/a Los Angeles, CA 90071 Cheaptickets.com), incorrectly named as Telephone: (213) 243-2445 Cheaptickets, Inc., and Internetwork Facsimile: (213) 243-2539 Publishing Corp. (d/b/a Lodging.com) Attorneysfor Respondents Expedia,Inc., Hotwire, Inc.; Travelnow.com, Hotels.com, L.P., and Hotels.com GP, LLC [additional counsellisted on nextpage] } Brian S. Stagner (admitted pro hac vice below) Chad Arnette (admitted pro hac vice below) KELLY HART & HALLMAN LLP 201 Main Street, Suite 2500 Fort Worth, TX 76102 Telephone: (817) 878-3567 Facsimile: (817) 878-9280 Attorneysfor Respondents, TRAVELOCITY.COM LPand SITES59.COM, LLC OPPOSITION TO REQUEST TO TAKE JUDICIAL NOTICE AS TO EXHIBITI Appellant City of San Diego (“San Diego”) requests that this Court take judicial notice of Exhibit I, a compilation of transient occupancy tax (“TOT”) ordinances organized by counsel for San Diego into categories in a purportedly “neutral” manner. San Diego fails to explain how this list falls within the scope of materials of which a court maytake judicial notice, andit is not the proper subject ofjudicial notice. California Evidence Codes sections 451 and 452 allow a court to take judicial notice of the “decisional, constitutional and public statutory law” of California, the United States, and other states within the United States. Althoughthe text of the ordinances themselves could be the proper subject ofjudicial notice (assuming copies of thecodes in which they appear were provided,as required), that is not what San Diego has done. Instead, San Diego has manufactureda list of the ordinances and has organized that list in an argumentative manner. San Diego’s listis notitself “decisional, constitutional or public statutory law” subject to judicial notice under Evidence Code sections 451 and 452, and San Diego does not identify any other provision of sections 451 or 452 that might otherwise apply. Thus, San Diego offers no explanation for why its compilation is the proper subject ofjudicial notice. Andalthough San Diego claimsthe list contains no argument (Request for Judicial Notice at p. 5), the compilation includes counsel’s characterizations of the scope and content of the ordinances, which does constitute argument. Moreover, to the extent San Diego requeststhat this Court take judicial notice of San Diego’s interpretation of the TOT ordinancesas a fact in this case, then its request plainly is improper. Instead, to the extent San Diego believed any of these ordinances were relevant, San Diego should havecited to and includedthe relevant ordinancesin its brief, rather than improperly requesting this Court to take judicial notice of them. Mangini v. R. J. Reynolds Tobacco Co., 7 Cal. 4th 1057, 1064-65 (1994) (“Asking that authority be judicially noticed instead of citing and discussingit in a brief gives the parties no orderly opportunity to argue the relevance ofthat authority or to distinguishit.””), partially overruled on other grounds by In Re Tobacco Cases IT, 41 Cal. 4th 1257 (Cal. 2007). Because Exhibit I is not material that is properly the subject of judicial notice, this Court should deny San Diego’s requestfor judicial notice as to ExhibitI. Dated: May 27, 2014. Dated: May 27, 2014 SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP By: J: d N Stacy R‘Horth-Neubert Attorneys for Respondents, PRICELINE.COM INC.(n/k/a The Priceline Group Inc.) and TRAVELWEB LLC JONES DAY By: Budh OfAsAMmaa lH , Brian D. Hershman Ut pesMnear Attorneys for Respondents, EXPEDIA, INC., HOTWIRE,INC., TRAVELNOW.COM, HOTELS.COM, L.P., and HOTELS.COM GP, LLC Dated: May 27, 2014 Dated: May 27, 2014 725572.01-LACSRO1A - MSW McDERMOTT WILL & EMERY LLP By: Sharrecommemenitend [sme e Rossman yWArhBien Attorneys for Respondents, ORBITZ, LLC, TRIP NETWORK,INC.(d/b/a CHEAPTICKETS.COM), and INTERNETWORK PUBLISHING CORP. (d/b/a LODGING.COM) K&L GATES LLP py: Dndhant L. Cure|e Nathaniel S. Currall purth PUT HAHa Attorneys for Respondents, TRAVELOCITY.COM LPand SITES9.COM, LLC PROOF OF SERVICE I am employedin the county of Los Angeles, State of California. I am over the age of 18 and not a party to the within action; my business address is 300 South Grand Avenue, Suite 3300, Los Angeles, California 90071. On May27, 2014,I served the foregoing documentdescribed as: OPPOSITION TO PETITIONER CITY OF SAN DIEGO’S REQUEST FOR JUDICIAL NOTICE OF EXHIBIT I on the interested parties in this action addressed as follows: SEE ATTACHED SERVICE LIST ><] (BY US MAIL)I am readily familiar with the firms' practice for the collection and processing of correspondence for mailing with the United. States Postal Service and the fact that the correspondence would be deposited with the United States Postal Service that same day in the ordinary course of business; on this date, the above-referenced correspondence wasplaced for deposit at Los Angeles, California and placed for collection and mailing following ordinary businesspractices. I declare under penalty of perjury under the lawsofthe State of California that the aboveis true and correct. Executed on May27, 2014, at Los Angeles, Cali Jon E. Powell Type or Print Name Signature William L. Larson, Esq. Kiesel, Boucher & Larson, LLP 8648 Wilshire Boulevard Beverly Hills, CA 90211 Tel.: (310) 854-4444 Fax: (310) 854-0812 Email: larson@kbla.com Irving H. Greines, Esq. Cynthia E. Tobisman, Esq. Meehan Rasch,Esq. Greines, Martin, Stein & Richland LLP. 5900 Wilshire Blvd., 12" FI. Los Angeles, CA 90036 Tel.: (310) 859-7811 Fax: (310) 276-5261 Email: ctobisman@gmsr.com Laura J. Baughman Thomas M.Sims, Esq. Baron & Budd, PC 1999 Avenue ofthe Stars, Suite 3450 Los Angeles, CA 90067 Tel: (310) 860-0476 Fax: (310) 860-0480 Email: lbaughman@baronbudd.com Daniel F. Bamberg Jon E. Taylor City of San Diego Office of the City Attorney 1200 Third Avenue,Suite 1100 San Diego, CA 92101 Tel.: (619) 533-5800 Fax: (619) 533-5856 Counsel for City of San Diego Brian D. Hershman, Esq.Jones Day555 South FlowerStreetFiftieth FloorLos Angeles, CA 90071-2300Tel.: (213) 489-3939Fax: (213) 243-2539Email: bhershman@jonesday.com Counsel for Expedia Group Brian S. Stagner, Esq. J. Chad Arnette Kelly Hart & Hallman LLP 201 Main Street, Suite 2500 Fort Worth, TX 76102 Tel.: (817) 332-2500 Fax.: (817) 878-9280 Email: brian.stagner@khh.com chad.arnette@khh.com Nathaniel S. Currall K&L Gates 1 Park Plaza, 12" Floor Irvine, CA 92614 Email: nathaniel.currall@klgates.com Counsel for Travelocity Group Jeffrey Rossman, Esq. McDermott Will & Emery LLP 227 West Monroe Street Chicago, IL 60606 Tel.: (312) 372-2000 Fax.: (312) 984-7700 Email:jrossman@mwe.com Counsel for Orbitz Group The Hon. Elihu M.Berle Los Angeles Superior Court Central Civil West Division 600 South Commonwealth Ave., Dept. 323 © Los Angeles, CA 90005 California Courts of AppealSecond Appellate District300 S. Spring St.Los Angeles, CA 90013