Ping v. City of Cortez

The parties are here in the same order as in the trial court and will be referred to as they there appeared.

Plaintiff, on behalf of himself and other persons similarly situated, brought a class action against the defendants challenging the constitutionality of City Ordinance No. 316, levying an occupational tax of $25.00 upon every business in the City of Cortez. The term “busi ness” was defined in the ordinance as any “business, trade, occupation, profession, avocation, or calling of any kind, having a fixed or transitory situs in Cortez.” The ordinance exempted from the tax any business…