Traders Sports, Inc. v. City of San Leandro

Opinion

RUVOLO, J.

I

Introduction

Traders Sports, Inc., and several individuals1 (collectively, Traders) brought this action against the City of San Leandro (San Leandro) challenging a 3 percent gross receipts tax imposed by the voters of San Leandro on businesses, such as Traders, that sell concealable firearms and ammunition for concealable firearms. Traders principally alleged that the method for submitting the tax to the voters for their approval violated the procedure set out by Government Code section 53724, subdivision (b) (hereafter section 53724), which is part of Proposition 62, a…