City & County of San Francisco v. Boss

Plaintiff brought suit against defendant, a painting contractor engaged in business in San Francisco, for unpaid license taxes for the fiscal years 1943-1944, 1944-1945, and 1945-1946. The question presented here is the validity of that portion of ordinance No. 1.075 of plaintiff city and county, requiring contractor’s licenses. The lower court found it to be invalid and sustained defendant’s demurrer to the complaint, without leave to amend. Plaintiff appeals from the judgment entered thereon.

The portion of the ordinance primarily involved here comprises section 76 and sections 200 to 207,…