AB CELLULAR LA, LLC v. City of Los Angeles
California Court of Appeal
1Opinion of the Court
Opinion
ASHMANN-GERST, J.
The power to tax is the power to oppress, and people have rebelled against that power ever since taxes have been imposed. The California voters are no different, and in November 1996, they passed Proposition 218, known as the “Right to Vote on Taxes Act.” They demanded, and received, the right to approve any increase of a local tax before it goes into effect.
At issue in this case is the right of voters in the City of Los Angeles (City) to approve or reject an increase in taxes imposed on the charges for the use of cell phones. In 1993, when the City amended Los Angeles…
2Cases cited16 opinions
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- Township of Hillsborough v. CromwellSupreme Court of the United States · 1946
- Goldberg v. SweetSupreme Court of the United States · 1989
- Burden v. SnowdenCalifornia Supreme Court · 1992
- Palermo v. Stockton Theatres, Inc.California Supreme Court · 1948
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3Cited by20 opinions
- Western States Petroleum etc. v. State Bd. of EqualizationCalifornia Supreme Court · 2013
- Batt v. City and County of San FranciscoCalifornia Court of Appeal · 2010
- Citizens Ass'n v. Orange County Local Agency Formation CommissionCalifornia Court of Appeal · 2012
- Alliance of Concerned Taxpayers, Inc. v. Kenai Peninsula BoroughAlaska Supreme Court · 2012
- Webb v. City of Riverside, California Court of Appeal, 5th District2018
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