Legal Opinion
Fox Bakersfield Theatre Corp. v. City of Bakersfield
California Supreme Court
Decided October 6, 1950No. L. A. 21399PublishedCited by 57 opinions
1Opinion of the CourtCarter, J.
In an action for declaratory relief, injunction and recovery of taxes paid under protest by plaintiffs, operators of motion picture theatres, the trial court determined that a business license tax levied by defendant city and affecting them was valid. The attack on defendant’s tax ordinance includes the charges of discrimination, double taxation, and defective enactment.
The city has had for many years a basic business license tax ordinance, No. 681, which levies a tax for the purpose of revenue rather than regulation. It reaches practically every kind of business conducted in the city.…
2Cases cited62 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Metropolis Theater Company, Plffs. In Err. v. City of Chicago and Ernest J. MagerstadtSupreme Court of the United States · 1913
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Quong Wing v. KirkendallSupreme Court of the United States · 1912
- Patton v. BradySupreme Court of the United States · 1902
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3Cited by57 opinions
- City of Glendale v. TrondsenCalifornia Supreme Court · 1957
- United Business Commission v. City of San DiegoCalifornia Court of Appeal · 1979
- Costa v. Superior CourtCalifornia Supreme Court · 2006
- Henry's Restaurants of Pomona, Inc. v. State Board of EqualizationCalifornia Court of Appeal · 1973
- Weekes v. City of OaklandCalifornia Supreme Court · 1978
52 more not listed; retrieve them via the Exa API.