Gabriel represents cities and other public agencies in litigation related to local taxes, fees, assessments, and utility rates, including lawsuits brought under Propositions 13, 26, 62, and 218.  He regularly assists cities in the prosecution of tax enforcement actions; has successfully defended public agencies in a variety of lawsuits raising tax and fee claims; and has significant experience with class action refund cases, an area of growing exposure for public agencies.  His practice also extends to other aspects of local government law, including land use, Public Records Act, Brown Act, constitutional, and administrative law disputes.

Gabriel received his J.D. from UC Law San Francisco (formerly Hastings College of the Law).  Prior to joining Jarvis Fay, he worked as a law clerk in the Complex Litigation Department of the San Francisco Superior Court for two years.  He was recognized by “Super Lawyers” as a Rising Star in Northern California in 2018, 2019, 2020, and 2021 and included in the Northern California “Super Lawyers” list for 2022.  He has drafted several amicus briefs on behalf of the League of California Cities, serves as a member of Cal Cities’ Municipal Finance Committee, and is a contributor to the Finance and Economic Development chapter of the Municipal Law Handbook and Cal Cities’ Proposition 26 and 218 Implementation Guide.

Representative Matters:

• CSHV 1999 Harrison, LLC v. County of Alameda (2023) 92 Cal.App.5th

• Palmer v. City of Anaheim (2023) 90 Cal.App.5th 718

• Lejins v. City of Long Beach (2021) 72 Cal.App.5th 303

• Daly v. San Bernardino County Board of Supervisors (2021) 11 Cal.5th 1030 [amicus brief for Cal Cities]

• Wyatt v. City of Sacramento (2021) 60 Cal.App.5th 373 [amicus brief for Cal Cities]

• National Lawyers Guild, SF Bay Area Chapter v. City of Hayward (2020) 9 Cal.5th 488 [oral argument only]

• City and County of San Francisco v. Regents of University of California (2019) 7 Cal.5th 736

• Russell City Energy Company, LLC v. City of Hayward (2017) 14 Cal.App.5th 54

Publications and Presentations:

• Local Tax Highlights – Rideshare Taxes
  Presentation: California Lawyers Association, Annual Tax Bar Meeting, November 2021

• Ruling Weighs Mandatory, Prohibitory Injunction Differences
  Article: Daily Journal, August 2021

• Business License Tax on Internet Companies; Transient Occupancy Tax from Online Hotel Brokers and VRBO-type Web-Based Rentals
  Paper: League of California Cities, City Attorneys’ Spring Conference, May 2014