Howard Jarvis Taxpayers Ass'n v. City of Los Angeles
California Court of Appeal
1Opinion of the Court
Opinion
BOREN, P. J.
Appellant Howard Jarvis Taxpayers Association (hereinafter, the Association) brought a taxpayer suit challenging the Home Occupations Ordinance (L.A. Ord. No. 171427) (hereinafter, the Ordinance). The Association alleged that the Ordinance, enacted by respondent City of Los Angeles (hereinafter, the City), extended the City’s business tax to persons engaged in home occupations in the City who previously were not required to pay the tax, and created an annual $25 registration fee (later rescinded) for persons engaged in home occupations. The Association urges that both the…
2Cases cited10 opinions
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