Perhaps, like in San Francisco, it's a holdover from before they started using the NEC. I know SF wrote its own unique electrical code before the state started adopting the NEC. They also have a local ammendment that deletes all references to wiring methods for services other than rigid metal conduit. My impression is that the ammendment is more or less the old SF city code rule, which may date back to when EMT was invented. So it's not so much that they singled out EMT to prohibit it, as that they just never allowed anything but rigid, ever. It's among other SF oddities such as that, technically, you're supposed to mark a high-leg purple, not orange.
That said, no one uses EMT for services around here.