People Ex Rel. Flournoy v. Yellow Cab Co.

Opinion

FRIEDMAN, Acting P. J.

This appeal involves Yellow Cab Company’s liability for the state transportation tax on automobile carriers for a period of 11 months ending September 30, 1966.

The taxing statute is the Motor Vehicle Transportation License Tax Law (Rev. & Tax. Code, § 9601 et seq.). The tax is administered by the State Board of Equalization. Generally, the tax is imposed on “operators” who transport passengers or property for hire on public highways outside of incorporated cities. (Rev. & Tax. Code, §§ 9603, 9651.) The tax is at the rate of IV2 percent of gross receipts. Because…