Legal Opinion
Programming-Enterprises, Inc. v. City of Los Angeles
California Court of Appeal
Decided November 6, 1989No. B038437PublishedCited by 2 opinions
1Opinion of the Court
Opinion
ROTH, P. J.
The City of Los Angeles appeals from a judgment in favor of respondent Programming-Enterprises, Inc., awarding a refund of business taxes for the years 1982 through 1986, in the sum of $128,404.90 plus prejudgment interest.
The facts are not in dispute. The city’s business license ordinance imposes a tax on persons engaged in business in the city; the amount of tax is based on the taxpayer’s gross receipts. Respondent is an employment agency doing business under the fictitious name Mini-Systems Associates. It specializes in placing engineers and computer programmers. Its…
2Cases cited22 opinions
- City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1954
- Security Truck Line v. City of MontereyCalifornia Court of Appeal · 1953
- City of Los Angeles v. Shell Oil Co.California Supreme Court · 1971
- Marsh & McLennan of California, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1976
- City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1957
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3Cited by2 opinions
- Carlsberg Management Co. v. State, Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1993
- Brim Healthcare v. STATE, TAX. & REV. DEPT.New Mexico Court of Appeals · 1995