Legal Opinion
Arden Carmichael, Inc. v. County of Sacramento
California Court of Appeal
Decided October 31, 2001No. C031367PublishedCited by 5 opinions
1Opinion of the Court
Opinion
KOLKEY, J.
In Arden Carmichael, Inc. v. County of Sacramento,1 this court held that a fee imposed on nonprofit organizations by the County of Sacramento (the County) based upon a percentage of their gross receipts earned from bingo games violated article XIII, section 26, subdivision (d) of the state Constitution (hereinafter sometimes referred to as subdivision (d)). Subdivision (d) provides that a nonprofit organization “is exempt from any business license tax or fee measured by income or gross receipts that is levied by a county . . . .”
*510In an effort to conform with the law, the…
2Cases cited8 opinions
- Aguilar v. Atlantic Richfield Co.California Supreme Court · 2001
- Delaney v. Superior CourtCalifornia Supreme Court · 1990
- Chia-Lee Hsu v. AbbaraCalifornia Supreme Court · 1995
- Legislature v. EuCalifornia Supreme Court · 1991
- People Ex Rel. Bledsoe v. CampbellCalifornia Supreme Court · 1902
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- STATE BUILDING AND CONSTRUCTION TRADES COUNCIL v. DuncanCalifornia Court of Appeal · 2008
- Howard Jarvis Taxpayers Ass'n v. City of SalinasCalifornia Court of Appeal · 2002
- California Society of Anesthesiologists v. BrownCalifornia Court of Appeal · 2012
- People v. ChildsCalifornia Court of Appeal · 2013
- Employment Development Department v. California Unemployment Insurance Appeals BoardCalifornia Court of Appeal · 2010