January 30, 2026 (filed on rehearing)
Court of Appeal of the State of California, Second Appellate District, Division Six
The Rule of Disney Platform Distribution v. City of Santa Barbara is that a municipal ordinance imposing a tax on video services applies to internet video streaming services when the ordinance uses "channel" in its ordinary meaning as a "programming source" rather than in the technical sense of a "transmission path," under circumstances where the ordinance was approved by voters to modernize and technologically neutralize video service taxation.