City of Los Angeles v. Marine Wholesale/Warehouse Co.

Opinion

KITCHING, J.

Marine Wholesale/Warehouse Co., Inc. (Marine) appeals from a judgment granted in favor of the City of Los Angeles (City) in the amount of $10,034.06.

We affirm based upon our finding that the City’s imposition of a gross receipts and payroll tax on Marine’s business operations is not preempted under the supremacy clause. Additionally, the tax does not violate the import-export clause or the commerce clause.

Factual and Procedural Background

This case concerns the validity of business taxes assessed against Marine by City for the period 1984 through 1987 and was submitted on…