A.B.C. Distributing Co. v. City & County of San Francisco

Opinion

RICHARDSON, J.

In these two consolidated appeals we consider the validity of a San Francisco ordinance which imposes a 1 percent payroll expense tax upon persons engaging one or more employees to perform services in San Francisco. Plaintiffs, wholesale liquor and beer distributors doing business in San Francisco, contend that the payroll expense tax ordinance may not validly apply to them since (1) article XX, section 22, of the California Constitution has reserved to the Department of Alcoholic Beverage Control the exclusive power to collect license or occupation taxes on account of…