City of Los Angeles v. Drake

This is an action to recover municipal license taxes for engaging in the business of transporting passengers by bus. The court found that the section of the Los Angeles Municipal Code under which the taxes were assessed (§ 21.154) is unconstitutional in that the classification contained therein is unreasonable and discriminatory. Plaintiff appeals from the judgment which was in favor of defendant. Appellant contends that the classification is reasonable and is not discriminatory.

The portion of section 21.154 of the Los Angeles Municipal Code under which the taxes were assessed provided as…