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A.B.C. DISTRIBUTING v. CITY & COUNTY OF SAN FRANCISCO

Docket No. S.F. 23275.

15 Cal.3d 566 (1975)

542 P.2d 625

125 Cal. Rptr. 465

A.B.C. DISTRIBUTING COMPANY, INC., et al., Plaintiffs and Respondents, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Appellant. SAN FRANCISCO DISTRIBUTING, INC., et al., Plaintiffs and Respondents, v. CITY AND COUNTY OF SAN FRANCISCO, Defendant and Appellant.

Supreme Court of California. In Bank.

November 26, 1975.

Attorney(s) appearing for the Case

COUNSEL

Thomas M. O'Connor, City Attorney, John J. Doherty and William M. Bennett, Jr., Deputy City Attorneys, for Defendant and Appellant.

Hutchinson & Quattrin, J. Albert Hutchinson and Albert G. Evans for Plaintiffs and Respondents.

OPINION

RICHARDSON, J.

In these two consolidated appeals we consider the validity of a San Francisco ordinance which imposes a 1 percent payroll expense tax upon persons engaging one or more employees to perform services in San Francisco. Plaintiffs, wholesale liquor and beer distributors doing business in San Francisco, contend that the payroll expense tax ordinance may not validly apply to them since (1) article XX, section 22,...

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