Legal Opinion
Alco Plating Corp. v. City of Los Angeles
California Court of Appeal
Decided June 3, 1974No. Civ. 42505PublishedCited by 3 opinions
1Opinion of the Court
Opinion
LORING, J. *
Twelve corporate members' of the metal plating industry (hereafter Taxpayers) filed an action for declaratory relief against the City of Los Angeles, a municipal corporation (City) seeking a declaratory judgment that section 21.190 of the Los Angeles Municipal Code did not apply to them at all, that they were taxable only under section 21.166 of the code; that if any of their business gross receipts were includable within section 21.190, the section as to them was unconstitutional. Both sections imposed a business tax. Section 21.166 imposed a lower rate. The City board of…
2Cases cited6 opinions
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
- Roth Drug, Inc. v. JohnsonCalifornia Court of Appeal · 1936
- Associated Home Builders of the Greater East Bay, Inc. v. City of NewarkCalifornia Court of Appeal · 1971
- Gowens v. City of BakersfieldCalifornia Court of Appeal · 1961
- Web Service Co. v. SpencerCalifornia Court of Appeal · 1967
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3Cited by3 opinions
- Marsh & McLennan of California, Inc. v. City of Los AngelesCalifornia Court of Appeal · 1976
- Times Mirror Co. v. City of Los AngelesCalifornia Court of Appeal · 1987
- Sacramento Cable Television v. City of SacramentoCalifornia Court of Appeal · 1991