Willingham Bus Lines, Inc. v. Municipal Court
California Supreme Court
1Opinion of the CourtTobriner, J.
The City of San Diego exacts a variety of license taxes from enterprises doing business there. As applied to charter vehicles for hire, the city imposes its tax upon apportioned gross receipts. The plaintiff, a corporation which furnishes charter buses for hire, contends that the application of this taxing system to its San Diego operations invades a field preempted by state law and transgresses constitutional guarantees. We have concluded that these contentions cannot stand.
The present controversy arose when the state filed a criminal complaint charging the plaintiff with conducting a…
2Cases cited14 opinions
- Wilke & Holzheiser, Inc. v. Department of Alcoholic Beverage ControlCalifornia Supreme Court · 1966
- County of Los Angeles v. Southern California Telephone Co.California Supreme Court · 1948
- Fox Bakersfield Theatre Corp. v. City of BakersfieldCalifornia Supreme Court · 1950
- In Re Application of GalushaCalifornia Supreme Court · 1921
- City of Los Angeles v. Belridge Oil Co.California Supreme Court · 1954
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3Cited by14 opinions
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- City of Los Angeles v. A.E.C. Los Angeles, Inc.California Court of Appeal · 1973
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