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WEEKES v. CITY OF OAKLAND

Docket No. S.F. 23598.

21 Cal.3d 386 (1978)

579 P.2d 449

146 Cal. Rptr. 558

BERESFORD DAVID WEEKES et al., Plaintiffs and Respondents, v. CITY OF OAKLAND et al., Defendants and Appellants; RICHARD K. GROULX et al., Interveners and Respondents.

Supreme Court of California.

May 30, 1978.

Attorney(s) appearing for the Case

COUNSEL

David A. Self, City Attorney, Ralph R. Kughler, Assistant City Attorney, and Douglas Dang for Defendants and Appellants.

Burt Pines, City Attorney (Los Angeles), Thomas C. Bonaventura, Assistant City Attorney, Pedro B. Echeverria and Thomas J. Theis, Deputy City Attorneys, Thomas M. O'Connor, City Attorney (San Francisco), John J. Doherty, Deputy City Attorney, William J. Adams, City Attorney (Merced), and James D. Jackson, City Attorney (Sacramento), as Amici Curiae on behalf of Defendants and Appellants.

Berkley, Vaughs, Rhodes & Sherrod, Thomas L. Berkley, Gene Rhodes and Leon H. Rountree, Jr., for Plaintiffs and Respondents.

Van Bourg, Allen, Weinberg & Roger, Van Bourg, Allen, Weinberg, Williams & Roger, Victor J. Van Bourg, Stewart Weinberg, William A. Sokol and Michael B. Roger for Interveners and Respondents.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Gary A. Larson, Deputy Attorney General, as Amici Curiae on behalf of Interveners and Respondents.

OPINION

THE COURT.

(1a) 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...

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