Rivera v. City of Fresno

Opinion

BURKE, J.

Plaintiffs, who are utility users in defendant City of Fresno, appeal from a judgment sustaining the validity of a utility users’ tax levied by the city. We are informed that a similar tax has been imposed by some 40 or more cities in this state. As will appear, we have concluded that plaintiffs err in their contention that the city lacked authority to impose the tax. The judgment will therefore be affirmed.

The utility users’ tax ordinance here at issue (Fresno Municipal Code, §§ 4-1001 through 4-1017) imposes a tax (with exceptions not here material) “upon every person using…