Under CCP 526a, as amended in 2018, to have standing to bring a taxpayer suit, the plaintiff must show that it or one of its members (a) resided within the jurisdiction of the governmental entity at suit and (b) within a year before the challenged governmental action paid a tax that funds that entity which is a property tax, an income tax, a business license tax, or a sales and use tax. Here, the trial court held that plaintiff, which bore the burden on proof on the issue, had not established that it had standing. This decision affirms, finding the evidence did not conclusively demonstrate that the stated requirements for standing had been satisfied.