City of Berkeley v. Cukierman

Opinion

ANDERSON, P. J.

Defendant and cross-complainant Moshe E. Cukierman (appellant) appeals from the trial court’s judgment awarding relief to plaintiff and cross-defendant City of Berkeley (City or respondent) in an action brought to collect unpaid taxes under the Berkeley Business License Tax Ordinance.

I. Factual and Procedural Background

A. Regulatory Scheme

In 1977 the City enacted a Business License Tax Ordinance (Ordinance) which requires that certain businesses (including hotels) pay annual business license taxes. The Ordinance, periodically amended since 1977 to reflect increases in…