Legal Opinion
Gutknecht v. City of Sausalito
California Court of Appeal
Decided November 19, 1974No. Civ. 32394PublishedCited by 9 opinions
1Opinion of the Court
Opinion
TAYLOR, P. J.
These cross-appeals arise from an action by plaintiffs, food take-out businesses, 1 challenging the validity of the City of Sausalito’s 2 business license ordinance and seeking refund of the license taxes paid. The trial court upheld the ordinance and denied the refunds, except for that portion resulting from a retroactive application. The Merchants contend that the ordinance is unconstitutional for vagueness and denial of equal protection, and is merely a subterfuge for eliminating them from the City. The City contends that the retroactive aspect of the tax was proper. We…
2Cases cited26 opinions
- Connally v. General Construction Co.Supreme Court of the United States · 1926
- United States v. L. Cohen Grocery Co.Supreme Court of the United States · 1921
- Hassett v. WelchSupreme Court of the United States · 1938
- Morrison v. State Board of EducationCalifornia Supreme Court · 1969
- Lorenson v. Superior CourtCalifornia Supreme Court · 1950
21 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Personal Watercraft Coalition v. Marin County Board of SupervisorsCalifornia Court of Appeal · 2002
- San Miguel Consolidated Fire Protection District v. DavisCalifornia Court of Appeal · 1994
- River Garden Retirement Home v. Franchise Tax BoardCalifornia Court of Appeal · 2010
- Westfield-Palos Verdes Co. v. City of Rancho Palos VerdesCalifornia Court of Appeal · 1977
- City of Berkeley v. CukiermanCalifornia Court of Appeal · 1993
4 more not listed; retrieve them via the Exa API.