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FESTIVAL ENTERPRISES v. CITY OF PLEASANT HILL

Docket No. A030497.

182 Cal.App.3d 960 (1986)

227 Cal. Rptr. 601

FESTIVAL ENTERPRISES, INC., et al., Plaintiffs and Appellants, v. CITY OF PLEASANT HILL et al., Defendants and Appellants.

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

June 26, 1986.

Attorney(s) appearing for the Case

COUNSEL

Barry J. London, Benjamin Berk and Lillick, McHose & Charles for Plaintiffs and Appellants.

Dennis A. Lee, City Attorney, and Charles O. Triebel, Jr., for Defendants and Appellants.

James A. McKelvey, City Attorney (Fresno), and Denise M. Kerner, Deputy City Attorney, as Amici Curiae on behalf of Defendants and Appellants.

OPINION

LOW, P.J.

We hold that the city's "admissions tax," as applied to plaintiff theatre owners, imposes an impermissible burden on protected speech in violation of the free speech and equal protection clauses of the First and Fourteenth Amendments of the United States Constitution. We need not address contentions on the cross-appeal that this admissions tax was a "special tax" enacted in violation of article XIII A, section 4...

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