This Tentative Ruling is made by Judge Jeffrey Brand Defendants-Respondents County of Alameda and Tim Dupuis ("Defendants") separately demur to the First Amended Complaint ("FAC") filed in this action on May 12, 2021 by Plaintiffs-Petitioners Alameda County Taxpayers' Association, Marcus Crawley, Thomas Rubin, Steve Slauson, and Montclair Village Hardware ("Plaintiffs"). Plaintiffs oppose both demurrers.

Defendants also move to strike the FAC's prayer for injunctive relief and trial by jury. Plaintiffs oppose.

OVERVIEW OF ALLEGATIONS

The FAC challenges that adoption of a county sales and use tax measure known as "Measure W" based on its designation on the 2020 general election ballot. Measure W allegedly received 358,123 voted in favor and 356,812 votes against. The County allegedly then declared that the measure had been passed and the tax would be adopted. Petitioners argue that Measure W is a "special tax" for purposes of California Constitution articles XIIIA and XIIIC and Reve