(DOWNLOAD) "Weekes v. City of Oakland" by Supreme Court Of California ~ eBook PDF Kindle ePub Free
eBook details
- Title: Weekes v. City of Oakland
- Author : Supreme Court Of California
- Release Date : January 30, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 95 KB
Description
[21 Cal3d Page 390] May a chartered city, in the exercise of powers conferred by the home rule provision of the California Constitution (art. XI, § 5, subd. (a)), levy upon all persons employed within the city a tax measured by the compensation received from employers, notwithstanding an express statutory prohibition against municipal taxes ""upon income""? (Rev. & Tax. Code, § 17041.5; all statutory references are to that code, unless otherwise cited.) This is the issue presented to us following the City of Oakland's adoption in June 1974 of Municipal Code section 5-1.65, which provides for an ""employee license fee"" upon the ""privilege of engaging in or following any business, trade, occupation or profession as an employee."" The fee is measured by the employee's ""gross receipts"" for services performed in Oakland and consists generally of 1 percent of Oakland-derived earnings. (Oakland Mun. Code, § 5-1.65.) Thus, we examine the interplay of a state constitutional authorization, a statutory prohibition, and a municipal ordinance enacted by a chartered city.
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