Legal Opinion
City of San Jose v. Ruthroff & Englekirk Consulting Structural Engineers, Inc.
California Court of Appeal
Decided May 6, 1982No. Civ. No. 48964PublishedCited by 2 opinions
1Opinion of the Court
Opinion
ELKINGTON, J.
An ordinance of the City of San Jose (San Jose), a charter city, provides among other things that: “Every person engaged in the City of San Jose, whether or not at a fixed place of business in such City [with an average number of employees in such business of five or less], in the business of: ... (c) Any profession or semi-profession; or (d) Any other business or businesses; [with certain here inapplicable exceptions] shall pay to the City of San Jose ... [a minimum] annual license.tax of thirty dollars ($30.00) per annum, . . .” The tax is levied for revenue, and not for…
2Cases cited5 opinions
- Security Truck Line v. City of MontereyCalifornia Court of Appeal · 1953
- City of Los Angeles v. Shell Oil Co.California Supreme Court · 1971
- Fernan v. City of Palo AltoCalifornia Court of Appeal · 1942
- General Motors Corp. v. City of Los AngelesCalifornia Supreme Court · 1971
- Brabant v. City of South GateCalifornia Court of Appeal · 1977
3Cited by2 opinions
- City of Prescott v. Town of Chino ValleyCourt of Appeals of Arizona · 1989
- Park 'N Fly of San Francisco, Inc. v. City of South San FranciscoCalifornia Court of Appeal · 1987