Century Plaza Hotel Co. v. City of Los Angeles

Opinion

DUNN, J.

By its taxpayers’ action (Code Civ. Proc., § 526a), plaintiff sought to enjoin defendants from the enforcement of ordinance No. 136,900 and for a ruling regarding validity of the ordinance, which was enacted by defendant city to become operative October 1, 1968. The parties stipulated to the few facts necessary to a decision and brief additional testimony was received, following which the trial court held the ordinance was valid. Plaintiff appeals.

The ordinance, a so-called “tipplers’ tax,” added section 21.5.03.1 to the Los Angeles Municipal Code, imposing an excise tax of 5…