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  5. 162 Cal.App.3d 896 (1984)
 

CITY & CTY. OF SAN FRANCISCO v. CARPENTER FUNDS

Docket No. A015288.

162 Cal.App.3d 896 (1984)

208 Cal. Rptr. 824

CITY AND COUNTY OF SAN FRANCISCO, Plaintiff and Respondent, v. CARPENTER FUNDS ADMINISTRATIVE OFFICE OF NORTHERN CALIFORNIA, INC., Defendant and Appellant.

Court of Appeals of California, First District, Division Two.

December 18, 1984.

Attorney(s) appearing for the Case

COUNSEL

Van Bourg, Allen, Weinberg & Roger, Victor J. Van Bourg and David A. Rosenfeld for Defendant and Appellant.

Robert L. Fletcher, Jr., for Plaintiff and Respondent.

OPINION

ROUSE, J.

Defendant Carpenter Funds Administrative Office of Northern California (CFA) appeals from a judgment against it for $176,822.18 plus interest in an action that was brought by the Tax Collector of the City and County of San Francisco (City) to recover unpaid payroll expense taxes for the years 1970-1979 inclusive.1

In 1970, the San Francisco Payroll Expense Tax Ordinance (Ordinance...

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