California, United States of America
The following excerpt is from In re Transient Occupancy Tax Cases, B230457 (Cal. App. 2012):
The City points out that the ordinance does not incorporate the terms of Civil Code section 3294. Instead, the ordinance refers to managing agents "of any type or character" ( 2.12.005.050), indicating that different types of managing agents may fall within the scope of the provision. Further, the City argues, the term "managing agent" did not receive a settled judicial interpretation until 1999. (See White v. Ultramar, Inc. (1999) 21 Cal.4th 563, 566 (White).)
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