Steuben Restaurants, Inc. v. City of New York

The plaintiff seeks to enjoin the enforcement of the tax for the privilege of selling liquor, wine or beer at retail, for on or off premises consumption within the city of New York imposed by Local Law No. 58 for 1952. The tax payable by each retail licensee equals 25% of the license fees payable by the licensee under the State Alcoholic Beverage Control Law (Administrative Code of City of New York, § F46-1.0, subd. 2; § F46-2.0). The plaintiff argues that both the local law, enacting the tax, and the enabling act pursuant to which the local law was adopted, violate the State and Federal…